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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.


 

Sprememba Navodila o izvajanju postopka sprostitve blaga v prosti promet s plačila DDV oproščeno dobavo blaga v drugo državo članico, št. 3/2020

Pomembnejše novosti, ki jih prinaša sprememba navodila so:

  • obvezno prilaganje e-prilog, ki dokazujejo izpolnjevanje pogojev za postopek 42/63
  • dopolnjene so informacije glede davčnega zastopnika pri postopku 42/63 ter vlaganja RP-O
  • dopolnjeno je poglavje glede neizpolnjevanja obveznosti

3/2020: Navodilo o izvajanju postopka sprostitve blaga v prosti promet s plačila DDV oproščeno dobavo blaga v drugo državo članico

February 23, 2024 0 Comments

Sprememba Navodila o izvajanju postopka sprostitve blaga v prosti promet s plačila DDV oproščeno dobavo blaga v drugo državo članico, št. 3/2020

Pomembnejše novosti, ki jih prinaša sprememba navodila so:

  • obvezno prilaganje e-prilog, ki dokazujejo izpolnjevanje pogojev za postopek 42/63
  • dopolnjene so informacije glede davčnega zastopnika pri postopku 42/63 ter vlaganja RP-O
  • dopolnjeno je poglavje glede neizpolnjevanja obveznosti

3/2020: Navodilo o izvajanju postopka sprostitve blaga v prosti promet s plačila DDV oproščeno dobavo blaga v drugo državo članico

February 23, 2024 0 Comments

Sprememba Navodila o izvajanju postopka sprostitve blaga v prosti promet s plačila DDV oproščeno dobavo blaga v drugo državo članico, št. 3/2020

Pomembnejše novosti, ki jih prinaša sprememba navodila so:

  • obvezno prilaganje e-prilog, ki dokazujejo izpolnjevanje pogojev za postopek 42/63
  • dopolnjene so informacije glede davčnega zastopnika pri postopku 42/63 ter vlaganja RP-O
  • dopolnjeno je poglavje glede neizpolnjevanja obveznosti

3/2020: Navodilo o izvajanju postopka sprostitve blaga v prosti promet s plačila DDV oproščeno dobavo blaga v drugo državo članico

February 23, 2024 0 Comments

Navodilo o izvajanju postopka aktivnega oplemenitenja, št. 2/2024

Glavna novost v navodilu je, da se zahtevek za pridobitev dovoljenja za posebno rabo v skladu s členom 211 Carinskega zakonika Unije po novem vlaga preko evropskega sistema carinskih odločb (CSD) - portala za gospodarske subjekte (TP) in ne več z vložitvijo obrazca pri krajevno pristojnem finančnem uradu.

Navodilo za prijavo v evropski sistem carinskih odločb – CDS in Navodilo za uporabo portala TP za področje carinskih dovoljenj – TP CDS, sta na voljo na povezavi eCarina.

February 23, 2024 0 Comments

Navodilo o izvajanju postopka aktivnega oplemenitenja, št. 2/2024

Glavna novost v navodilu je, da se zahtevek za pridobitev dovoljenja za posebno rabo v skladu s členom 211 Carinskega zakonika Unije po novem vlaga preko evropskega sistema carinskih odločb (CSD) - portala za gospodarske subjekte (TP) in ne več z vložitvijo obrazca pri krajevno pristojnem finančnem uradu.

Navodilo za prijavo v evropski sistem carinskih odločb – CDS in Navodilo za uporabo portala TP za področje carinskih dovoljenj – TP CDS, sta na voljo na povezavi eCarina.

February 23, 2024 0 Comments

Navodilo o izvajanju postopka aktivnega oplemenitenja, št. 2/2024

Glavna novost v navodilu je, da se zahtevek za pridobitev dovoljenja za posebno rabo v skladu s členom 211 Carinskega zakonika Unije po novem vlaga preko evropskega sistema carinskih odločb (CSD) - portala za gospodarske subjekte (TP) in ne več z vložitvijo obrazca pri krajevno pristojnem finančnem uradu.

Navodilo za prijavo v evropski sistem carinskih odločb – CDS in Navodilo za uporabo portala TP za področje carinskih dovoljenj – TP CDS, sta na voljo na povezavi eCarina.

February 23, 2024 0 Comments

CELEX:62022CC0339: Opinion of Advocate General Emiliou delivered on 22 February 2024.###

February 23, 2024 0 Comments

CELEX:62022CC0603: Opinion of Advocate General Ćapeta delivered on 22 February 2024.###

February 23, 2024 0 Comments

CELEX:62023CC0135: Opinion of Advocate General Szpunar delivered on 22 February 2024.###

February 23, 2024 0 Comments

CELEX:62023CC0066: Opinion of Advocate General Kokott delivered on 22 February 2024.###

February 23, 2024 0 Comments

CELEX:62022CC0076: Opinion of Advocate General Campos Sánchez-Bordona delivered on 22 February 2024.###

February 23, 2024 0 Comments

CELEX:62023CC0040: Opinion of Advocate General Campos Sánchez-Bordona delivered on 22 February 2024.###

February 23, 2024 0 Comments

CELEX:62023CJ0081: Judgment of the Court (Ninth Chamber) of 22 February 2024.#MA v FCA Italy SpA and FPT Industrial SpA.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EU) No 1215/2012 – Point 2 of Article 7 – Special jurisdiction in tort, delict or quasi-delict – Place where the damage occurred – Use on a vehicle of a defeat device that reduces the effectiveness of emission control systems – Contract for the sale of that vehicle concluded in a Member State other than the State in which the purchaser is domiciled and in which the manufacturer has its seat – Delivery of that vehicle and normal use of it in the Member State in which the purchaser is domiciled.#Case C-81/23.

February 23, 2024 0 Comments

CELEX:62023CJ0125: Judgment of the Court (Seventh Chamber) of 22 February 2024.#Association Unedic délégation AGS de Marseille v V and Others.#Reference for a preliminary ruling – Social policy – Protection of employees in the event of the insolvency of their employer – Directive 2008/94/EC – Employees’ outstanding salary claims resulting from contracts of employment or employment relationships taken over by guarantee institutions – Exclusion in the event of a declaration terminating the employment contract by the employee.#Case C-125/23.

February 23, 2024 0 Comments

CELEX:62022CJ0745: Judgment of the Court (Seventh Chamber) of 22 February 2024.#Micreos Food Safety BV v Eniaios Foreas Elenchou Trofimon (E.F.E.T.).#Reference for a preliminary ruling – Food safety – Specific hygiene rules for food of animal origin – Regulation (EC) No 853/2004 – Article 3(2) – Substance intended to remove surface contamination from products of animal origin – Definition – Contamination by the pathogenic bacterium Listeria monocytogenes – Substance intended to prevent surface contamination from products of animal origin and applied outside of slaughterhouses during the final stages of the production process – Placing on the market – Prior approval by the European Commission.#Case C-745/22.

February 23, 2024 0 Comments

CELEX:62021CJ0701: Judgment of the Court (Fourth Chamber) of 22 February 2024.#Mytilinaios AE – Omilos Epicheiriseon and European Commission v Dimosia Epicheirisi Ilektrismou AE (DEI).#Appeal – State aid – Article 107 TFEU – Concept of ‘aid’ – Advantage – Private investor test – Arbitration award setting reduced electricity tariffs – Whether the arbitration award can be imputed to the State – Regulation (EU) 2015/1589 – Article 4(2) – Decision that the measure does not constitute aid.#Joined Cases C-701/21 P and C-739/21 P.

February 23, 2024 0 Comments

CELEX:62022CJ0660: Judgment of the Court (Sixth Chamber) of 22 February 2024.#Ente Cambiano società cooperativa per azioni v Agenzia delle Entrate.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Directive 2008/7/EC – Cooperative credit banks having net assets above a certain threshold – National legislation obliging those banks to pay an amount equal to 20% of those net assets in order to transfer their banking business to a public limited company in exchange for securities of that company – Article 94(c) of the Rules of Procedure of the Court of Justice – Requirement to provide reasons justifying the need for an answer from the Court – Purely internal situation – Inadmissibility.#Case C-660/22.

February 23, 2024 0 Comments

CELEX:62020TJ0764: Judgment of the General Court (Ninth Chamber, Extended Composition) of 21 February 2024.#Anhui Wanwei Updated High-Tech Material Industry Co. Ltd and Inner Mongolia Mengwei Technology Co. Ltd v European Commission.#Case T-764/20.

February 23, 2024 0 Comments

CELEX:62021TJ0361: Judgment of the General Court (Tenth Chamber) of 21 February 2024.#Papouis Dairies LTD and Others v European Commission.#Case T-361/21.

February 23, 2024 0 Comments

CELEX:62022TJ0756: Judgment of the General Court (Second Chamber) of 21 February 2024.#Eric Roethig López v European Union Intellectual Property Office.#Case T-756/22.

February 23, 2024 0 Comments
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