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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:32022D2332R(01)

The corrigendum does not concern the English version.
February 13, 2024 0 Comments

Obvestilo glede pozivanja za RP-O

Davčni zavezanec, katerega davčno obdobje je trimesečje, predloži obračun DDV-O za trimesečno obdobje, medtem ko se rekapitulacijsko poročilo (RP-O) predloži za mesečno obdobje poročanja. RP-O se predloži le za mesec, v katerem davčni zavezanec opravi dobave, ki so predmet poročanja oziroma ko mora poročati o popravkih za pretekla obdobja poročanja.

Če trimesečni davčni zavezanec izkaže v obračunu DDV-O dobave v polju 12, in ne predloži RP-O za vse tri mesece oz. ne predloži za mesec/a, ko ni imel dobav,  o katerih bi moral poročati, prejme poziv za mesece, za katere RP-O ni predložil. Navedeno v praksi pomeni, da so npr. poziv za predložitev RP-O za obdobje december 2023 prejeli tudi trimesečni davčni zavezanci, ki niso predložili RP-O za obdobje december 2023 (ker niso imeli dobav, o katerih bi morali poročati), so pa predložili npr. RP-O za oktober in/ali november 2023.

Davčne zavezance obveščamo, da če so bili RP-O za mesece znotraj trimesečnega davčnega obdobja že ustrezno predloženi, da pozive za RP-O za obdobje poročanja, ki je znotraj trimesečnega davčnega obdobja, za katerega niso dolžni predložiti RP-O, štejejo za brezpredmetne.

February 12, 2024 0 Comments

CELEX:62022CB0762: CaseC-762/22: Order of the President of the Court of 29 November 2023 — European Commission v Republic of Latvia

February 12, 2024 0 Comments

CELEX:62023TN1169: Case T-1169/23: Action brought on 20 December 2023 — Interapothek/EUIPO — Q4 Media (miababy)

February 12, 2024 0 Comments

CELEX:62023TN1173: Case T-1173/23: Action brought on 20 December 2023 — Spin Master Toys UK v EUIPO — Verdes Innovations (Shape of six surfaces arranged in three parallel pairs)

February 12, 2024 0 Comments

CELEX:62023CN0697: Case C-697/23, HUK-COBURG Haftplicht-Unterstützungs-Kasse: Request for a preliminary ruling from the Landgericht München I (Germany), lodged on 17 November 2023 — HUK-COBURG Haftplicht-Unterstützungs-Kasse kraftfahrender Beamter Deutschlands a.G. in Coburg v Check24 Vergleichsportal GmbH and Others

February 12, 2024 0 Comments

CELEX:62023CN0662: Case C-662/23, Izmir: Request for a preliminary ruling from the Raad van State (Netherlands) lodged on 9 November 2023 — State Secretary for Justice and Security v X

February 12, 2024 0 Comments

CELEX:62023CN0643: Case C-643/23, Agenciart — Management Artístico: Request for a preliminary ruling from the Tribunal da Relação de Lisboa (Portugal) lodged on 26 October 2023 — Agenciart — Management Artístico, Sociedade Unipessoal, Lda. v CT

February 12, 2024 0 Comments

CELEX:62023CN0728: Case C-728/23 P: Appeal brought on 27 November 2023 by the Kingdom of Spain against the judgment of the General Court (Seventh Chamber, Extended Composition) delivered on 26 July 2023 in Case T-776/20, Stockdale v Council and Others

February 12, 2024 0 Comments

CELEX:62023CN0677: Case C-677/23, Slovenská sporiteľňa: Request for a preliminary ruling from the Krajský súd v Prešove (Slovakia) lodged on 14 November 2023 — A.B. and F.B. v Slovenská sporiteľňa, a.s.

February 12, 2024 0 Comments

CELEX:62023TN1171: Case T-1171/23: Action brought on 20 December 2023 — Spin Master Toys UK v EUIPO — Verdes Innovations (Shape of two coloured cubes)

February 12, 2024 0 Comments

CELEX:62023CN0660: Case C-660/23, Intervlees: Request for a preliminary ruling from the Hof van Cassatie (Belgium) lodged on 9 November 2023 — Intervlees NV v Sump & Stammer GmbH

February 12, 2024 0 Comments

CELEX:62023CN0667: Case C-667/23, Volkswagen: Request for a preliminary ruling from the Landgericht Ravensburg (Germany) lodged on 9 November 2023 — Gruß Verwaltungs-GmbH and Others v Volkswagen AG

February 12, 2024 0 Comments

CELEX:62023TN1175: Case T-1175/23: Action brought on 20 December 2023 — Siemens Healthineers v EUIPO — Sunware (teamplay)

February 12, 2024 0 Comments

CELEX:62021CB0303: Case C-303/21: Order of the President of the Sixth Chamber of the Court of 29 November 2023 — European Commission v Italian Republic

February 12, 2024 0 Comments

CELEX:62023TN1155: Case T-1155/23: Action brought on 13 December 2023 — J. García Carrión v EUIPO — Eckes-Granini Group (Shape of a bottle)

February 12, 2024 0 Comments

CELEX:62023CN0583: Case C-583/23, Delda: Request for a preliminary ruling from the Cour de cassation — Chambre criminelle (France) lodged on 22 September 2023 — AK v Ministère public

February 12, 2024 0 Comments

CELEX:62023TN1154: Case T-1154/23: Action brought on 13 December 2023 — Taxolutions v EUIPO — Haufe-Lexware (TAXMARC)

February 12, 2024 0 Comments

CELEX:62023CN0680: Case C-680/23, Modexel: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal (Portugal) lodged on 14 November 2023 — Modexel — Consultores e Serviços SA v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira

February 12, 2024 0 Comments

CELEX:62023TN1157: Case T-1157/23: Action brought on 13 December 2023 — J. García Carrión v EUIPO — Eckes-Granini Group (Shape of a bottle)

February 12, 2024 0 Comments
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