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Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES

V družbi TAXIN d.o.o. (mag. Franc Derganc), partnerici Mreže Modro Poslovanje preučujemo davčno-pravna in druga poslovno-pravna vprašanja na podlagi študija sodne prakse Sodišča EU in slovenskih sodišč, preučevati moramo pravne predpise EU in domače pravne predpise ter spremljamo "potrebe" strank - podjetij, ki delujejo v Republiki Sloveniji ter na t.i. mednarodnih trgih. 


Mreža modro poslovanje, na dnevnem nivoju, spremlja spremembe iz spodaj navedenih baz podatkov.

    The partners (TAXIN d.o.o.) of the Wisdom Business Network study tax, legal and other business-legal issues based on the study of the case law of the Court of Justice of the EU and Slovenian courts, they must study EU legal regulations and domestic legal regulations, and they must monitor the needs of customers - companies that operate in the Republic of Slovenia and operate also on the so-called international markets.

The Wisdom business network monitors changes from the databases listed below on a daily basis.


 

CELEX:62022CJ0437:           Arrêt de la Cour (première chambre) du 29 février 2024.#R.M. et E.M. contre Eesti Vabariik (Põllumajanduse Registrite ja Informatsiooni Amet).#Renvoi préjudiciel – Agriculture – Politique agricole commune – Soutien au développement rural par le Fonds européen agricole pour le développement rural (Feader) – Protection des intérêts financiers de l’Union européenne – Règlement (CE, Euratom) no 2988/95 – Article 7 – Mesures et sanctions administratives – Règlement no 1306/2013 – Articles 54 et 56 – Règlement délégué no 640/2014 – Article 35 – Recouvrement des sommes indûment versées auprès des personnes ayant participé à la réalisation de l’irrégularité – Notion de “bénéficiaire”.#Affaire C-437/22.

This document does not exist in English.
March 1, 2024 0 Comments

CELEX:62022CJ0314: Judgment of the Court (Tenth Chamber) of 29 February 2024.#„Consortium Remi Group“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Derogation provided for in Article 90(2) – Taxable amount – Reduction of the taxable amount – Total or partial non-payment of the price – Limitation period regarding applications for a subsequent reduction in the taxable amount of VAT – Date from which the limitation period begins to run – Taxable person’s entitlement to interest.#Case C-314/22.

March 1, 2024 0 Comments

CELEX:62022CJ0392: Judgment of the Court (Fourth Chamber) of 29 February 2024.#X v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Common policy on asylum and immigration – Application for international protection – Charter of Fundamental Rights of the European Union – Article 4 – Risks of inhuman or degrading treatment – Criteria and mechanisms for determining the Member State responsible for examining the application for international protection – Regulation (EU) No 604/2013 – Article 3(2) – Scope of the obligations of the Member State which has sought to have the applicant taken back by the Member State responsible and wishes to transfer the applicant to the latter Member State – Principle of mutual trust – Evidence and standard of proof of the real ris

March 1, 2024 0 Comments

CELEX:62022CJ0549: Judgment of the Court (Second Chamber) of 29 February 2024.#X v Raad van bestuur van de Sociale verzekeringsbank.#Reference for a preliminary ruling – EC-Algeria Association Agreement – Social security for Algerian migrant workers and their survivors – Transfer of benefits to Algeria at the rates applied by virtue of the legislation of the debtor Member State – Survivors’ benefit – National legislation applying the country-of-residence principle – Residence clause involving a reduction in the amount of survivors’ benefit for recipients residing in Algeria.#Case C-549/22.

March 1, 2024 0 Comments

CELEX:62022TJ0318: Judgment of the General Court (Ninth Chamber) of 28 February 2024.#Roberto Passalacqua v European Commission.#Case T-318/22.

March 1, 2024 0 Comments

CELEX:62023TJ0279: Judgment of the General Court (Third Chamber) of 28 February 2024.#Sumol + Compal Marcas SA v European Union Intellectual Property Office.#Case T-279/23.

March 1, 2024 0 Comments

CELEX:62022TJ0746: Judgment of the General Court (Seventh Chamber) of 28 February 2024.#BIW Invest AG v European Union Intellectual Property Office.#Case T-746/22.

March 1, 2024 0 Comments

CELEX:62023TJ0184: Judgment of the General Court (Sixth Chamber) of 28 February 2024.#Puma SE v European Union Intellectual Property Office.#Case T-184/23.

March 1, 2024 0 Comments

CELEX:62023TJ0098: Judgment of the General Court (Third Chamber) of 28 February 2024.#Atomico Investment Holdings Ltd v European Union Intellectual Property Office.#Case T-98/23.

March 1, 2024 0 Comments

CELEX:62022TJ0747: Judgment of the General Court (Seventh Chamber) of 28 February 2024.#BIW Invest AG v European Union Intellectual Property Office.#Case T-747/22.

March 1, 2024 0 Comments

CELEX:62023TJ0164: Judgment of the General Court (Sixth Chamber) of 28 February 2024.#Drinks Prod SRL v European Union Intellectual Property Office.#Case T-164/23.

March 1, 2024 0 Comments

CELEX:62023CO0707: Order of the Court of 23 February 2024.#Breville Pty Ltd v European Union Intellectual Property Office.#Appeal – Community design – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-707/23 P.

March 1, 2024 0 Comments

Obvestilo Komisije v zvezi z uporabo diagonalne kumulacije porekla med pogodbenicami Regionalne konvencije

Obvestilo Komisije v zvezi z uporabo diagonalne kumulacije porekla med pogodbenicami Regionalne konvencije

March 1, 2024 0 Comments

Obvestilo Komisije v zvezi z uporabo diagonalne kumulacije porekla med pogodbenicami Regionalne konvencije

Obvestilo Komisije v zvezi z uporabo diagonalne kumulacije porekla med pogodbenicami Regionalne konvencije

March 1, 2024 0 Comments

CELEX:32021R1756R(01):           Berichtigung der Verordnung (EU) 2021/1756 des Europäischen Parlaments und des Rates vom 6. Oktober 2021 zur Änderung der Verordnung (EU) 2017/625 hinsichtlich der amtlichen Kontrollen von Tieren und Erzeugnissen tierischen Ursprungs, die aus Drittländern in die Union ausgeführt werden, um die Einhaltung des Verbots bestimmter Verwendungen antimikrobieller Wirkstoffe sicherzustellen, und der Verordnung (EG) Nr. 853/2004 hinsichtlich der direkten Abgabe von Fleisch von Geflügel und Hasentieren (ABl. L 357 vom 8.10.2021)

The corrigendum does not concern the English version.
March 1, 2024 0 Comments

Geodetska uprava Republike Slovenije (GURS) uvaja spremenjen način vodenja naslovov v Republiki Sloveniji – od 1. 3. do 3. 3. 2024

Informacijska prenova, ki jo bo GURS izvedel med 1. in 3. marcem 2024, bo vplivala tudi na vse uporabnike podatkov GURS, med njimi tudi na informacijske sisteme Finančne uprave Republike Slovenije (FURS). 

Prehod vodenja naslovov v nov informacijski sistem Kataster bo vplival na podatke o naslovih davčnih zavezancev v Davčnem registru, ki ga vodi FURS. Zato bo v času nadgradnje moteno delovanje eDavkov – predvsem v delu prikazovanja naslovov davčnih zavezancev. 

Uporabnikom informacijskih sistemov in storitev FURS predlagamo, da obveznosti do FURS uredite ali pred ali po nadgradnji.

Celotno obvestilo za javnost je dostopno na strani GURS.

February 29, 2024 0 Comments

Geodetska uprava Republike Slovenije (GURS) uvaja spremenjen način vodenja naslovov v Republiki Sloveniji – od 1. 3. do 3. 3. 2024

Informacijska prenova, ki jo bo GURS izvedel med 1. in 3. marcem 2024, bo vplivala tudi na vse uporabnike podatkov GURS, med njimi tudi na informacijske sisteme Finančne uprave Republike Slovenije (FURS). 

Prehod vodenja naslovov v nov informacijski sistem Kataster bo vplival na podatke o naslovih davčnih zavezancev v Davčnem registru, ki ga vodi FURS. Zato bo v času nadgradnje moteno delovanje eDavkov – predvsem v delu prikazovanja naslovov davčnih zavezancev. 

Uporabnikom informacijskih sistemov in storitev FURS predlagamo, da obveznosti do FURS uredite ali pred ali po nadgradnji.

Celotno obvestilo za javnost je dostopno na strani GURS.

February 29, 2024 0 Comments

CELEX:62020TJ0364:           Arrêt du Tribunal (cinquième chambre élargie) du 28 février 2024.#Royaume de Danemark contre Commission européenne.#Aides d’État – Financement public de la liaison fixe rail-route du détroit de Fehmarn – Aide accordée par le Danemark à Femern – Décision déclarant l’aide compatible avec le marché intérieur – Recours en annulation – Caractère détachable – Recevabilité – Notion d’“entreprise” – Notion d’“activité économique” – Activités de construction et d’exploitation d’une liaison fixe rail-route – Affectation des échanges entre États membres et distorsion de la concurrence.#Affaire T-364/20.

This document does not exist in English.
February 29, 2024 0 Comments

CELEX:62020TJ0390: Judgment of the General Court (First Chamber, Extended Composition) of 28 February 2024 (Extracts).#Scandlines Danmark ApS and Scandlines Deutschland GmbH v European Commission.#State aid – Public financing of the Fehmarn Belt fixed rail-road link – Aid granted by Denmark to Femern – Decision declaring the aid compatible with the internal market – Individual aid – Important project of common European interest – Necessity of the aid – Proportionality – Weighing the beneficial effects of the aid against its adverse effects on trading conditions and on the maintenance of undistorted competition – Communication on the criteria for the analysis of the compatibility with the internal market of State aid to promote the implementation of important projects of common European int

February 29, 2024 0 Comments

CELEX:62021TJ0647: Judgment of the General Court (Third Chamber) of 28 February 2024.#Sber Vermögensverwaltungs AG, anciennement Sberbank Europe AG v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Second subparagraph of Article 9(1) of Regulation (EU) No 1024/2013 – Application by the ECB of absorption interest pursuant to Austrian law where Article 395 of Regulation (EU) No 575/2013 has been infringed and following a decision imposing an administrative pecuniary penalty under Article 18 of Regulation No 1024/2013 – Proportionality.#Case T-647/21.

February 29, 2024 0 Comments
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