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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:32023D2874R(01)

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

CELEX:32019R0876R(15)

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

Moteno delovanje storitev sistema eDavki in G2G, 1. 2. 2024

V četrtek, 1. 2. 2024, od 18.00 do 20.00 bo moteno delovanje storitev sistema eDavki in G2G.  Moteno delovanje bo zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

January 31, 2024 0 Comments

CELEX:62022CJ0471:           Arrêt de la Cour (troisième chambre) du 30 janvier 2024.#Agentsia „Patna infrastruktura“ contre Rakovoditel na Upravlyavashtia organ na Operativna programa „Transport“ 2007-2013 i direktor na direktsia „Koordinatsia na programi i proekti“ v Ministerstvo na transporta (RUO).#Renvoi préjudiciel – Fonds de cohésion de l’Union européenne – Règlement (CE) no 1083/2006 – Articles 99 et 101 – Corrections financières en rapport avec des irrégularités détectées – Règlement (UE) 2021/1060 – Article 104 – Corrections financières effectuées par la Commission – Décision de la Commission annulant en partie une contribution de ce fonds – Validité – Charte des droits fondamentaux de l’Union européenne – Article 41 – Droit à une bonne administration – Article 47, premier aliné

This document does not exist in English.
January 31, 2024 0 Comments

CELEX:62022CJ0580:           Urteil des Gerichtshofs (Achte Kammer) vom 30. Januar 2024.#bonnanwalt Vermögens- und Beteiligungsgesellschaft mbH gegen Amt der Europäischen Union für geistiges Eigentum.#Rechtsmittel – Unionsmarke – Nichtigkeitsverfahren – Wortmarke tagesschau – Erklärung des teilweisen Verfalls – Vertretung durch einen Anwalt – Unabhängigkeitserfordernis.#Rechtssache C-580/22 P.

This document does not exist in English.
January 31, 2024 0 Comments

CELEX:62023CO0138_INF: Order of the Court (Tenth Chamber) of 27 October 2023.#British Airways plc v European Commission.#Appeal – Action for annulment and for damages – Competition – Agreements, decisions and concerted practices – Market for airfreight – Decision relating to proceedings under Article 101 TFEU, Article 53 of the EEA Agreement and Article 8 of the Agreement between the European Community and the Swiss Confederation on Air Transport – Annulment by the General Court – Repayment by the European Commission of the principal amount of the fine without interest – Claim by the appellant for interest and compound interest – Remedies – Article 266 TFEU – Failure of the Commission to take a measure necessary to comply with a judgment annulling one of its decisions – Action for damages

January 31, 2024 0 Comments

CELEX:62022CJ0764_INF: Judgment of the Court (Seventh Chamber) of 19 October 2023.#Airoldi Metalli SpA v European Commission.#Appeal – Dumping – Imports of aluminium flat-rolled products originating in China – Definitive anti-dumping duty – Action for annulment – Importer – Locus standi – Fourth paragraph of Article 263 TFEU – Condition that the measure must be of individual concern to the applicant – Regulatory act not entailing implementing measures.#Case C-764/22 P.

January 31, 2024 0 Comments

CELEX:62022CJ0279_INF: Judgment of the Court (Sixth Chamber) of 5 October 2023.#CH v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Case C-279/22.

January 31, 2024 0 Comments

CELEX:62022CJ0445_INF: Judgment of the Court (Ninth Chamber) of 12 October 2023.#Larko Geniki Metalleftiki kai Metallourgiki AE v European Commission.#Case C-445/22 P.

January 31, 2024 0 Comments

CELEX:62021CJ0255:           Arrêt de la Cour (troisième chambre) du 30 janvier 2024.#Reti Televisive Italiane SpA (RTI) contre Autorità per le Garanzie nelle Comunicazioni.#Renvoi préjudiciel – Directive 2010/13/UE – Services de médias audiovisuels – Article 23, paragraphes 1 et 2 – Limites imposées au temps de diffusion horaire de publicité télévisée – Dérogations – Notion de “messages diffusés par l’organisme de radiodiffusion télévisuelle en ce qui concerne ses propres programmes” – Messages diffusés par un tel organisme afin de promouvoir les émissions d’une station de radio appartenant au même groupe de radiodiffusion que cet organisme.#Affaire C-255/21.

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January 31, 2024 0 Comments
Sodišče EU: Zaposlena oseba pri zavezancu je lahko plačnik DDV-ja, če je delodajalec naredil razumne korake za preprečitev goljufij pri izdaji računov

Sodišče EU: Zaposlena oseba pri zavezancu je lahko plačnik DDV-ja, če je delodajalec naredil razumne korake za preprečitev goljufij pri izdaji računov

Glede na zgornje preudarke je treba na postavljeni vprašanji odgovoriti, da je treba člen 203 Direktive o DDV razlagati tako, da je treba, če je zaposleni pri davčnem zavezancu za DDV izdal lažni račun, na katerem je izkazan DDV, pri čemer je uporabil identiteto svojega delodajalca kot davčnega zavezanca brez njegove vednosti in brez njegovega soglasja, šteti, da je ta zaposleni oseba, ki izkaže DDV, v smislu tega člena 203, razen če ta davčni zavezanec ni ravnal razumno skrbno, kot se zahteva za nadzor nad ravnanjem navedenega zaposlenega.

January 31, 2024 0 Comments

CELEX:62021TO0601(01): Order of the General Court (Third Chamber) of 25 January 2024.#Pharmadom v European Union Intellectual Property Office.#Case T-601/21 DEP II.

January 31, 2024 0 Comments

CELEX:62023TO0004: Order of the General Court (Ninth Chamber) of 23 January 2024.#PS v European External Action Service.#Case T-4/23.

January 31, 2024 0 Comments

CELEX:62020CJ0560: Judgment of the Court (Grand Chamber) of 30 January 2024.#CR and Others v Landeshauptmann von Wien.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Right to family reunification – Directive 2003/86/EC – Article 10(3)(a) – Family reunification of an unaccompanied minor refugee with his or her first-degree relatives in the direct ascending line – Article 2(f) – Concept of ‘unaccompanied minor’ – Minor sponsor at the time of submission of the application but who attained majority during the family reunification procedure – Relevant date for assessing minor status – Period for submitting an application for family reunification – Adult sister of the sponsor requiring the permanent assistance of her parents on account of a seri

January 31, 2024 0 Comments

CELEX:62022CJ0118: Judgment of the Court (Grand Chamber) of 30 January 2024.#NG v Direktor na Glavna direktsia „Natsionalna politsia“ pri MVR - Sofia.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data for the purpose of combating crime – Directive (EU) 2016/680 – Article 4(1)(c) and (e) – Data minimisation – Limitation of storage – Article 5 – Appropriate time limits for erasure or for a periodic review of the need for the storage – Article 10 – Processing of biometric and genetic data – Strict necessity – Article 16(2) and (3) – Right to erasure – Restriction of processing – Article 52(1) of the Charter of Fundamental Rights of the European Union – Natural person convicted by final judgment and subsequently legally rehabilita

January 31, 2024 0 Comments

Vpogled v podatke za odmero dohodnine 2023 iz REK obrazcev, 31. 1. 2024

V vpogledu so zagotovljeni popravljeni podatki za odmero dohodnine 2023 iz REK obrazcev.

Odpravljene so bile naslednje ugotovljene napake:
• v primeru poročanja podatkov z uporabo REK vrste dohodka 1098, če je vključen vir dohodka 1101 in hkrati vir dohodka 1104,
• v podatke niso vključeni podatki iz predloženih REK-1f obrazcev predloženih za izplačane dohodke od 1. 1. 2023 do 31.12. 2023,
• v podatkih niso upoštevani prispevki od neplačane odsotnosti, če v mesečnem iREKu ni nobenega dohodka.
 
Podatki so sestavljeni na podlagi individualnih podatkov v REK obrazcih z datumom izplačila od 1. 01. 2023 do 31. 12. 2023. Vključeni so REK obrazci, ki so bili z navedenim kriterijem datuma izplačila finančni upravi predloženi do vključno 27. 01. 2024 in bodo izplačevalcem na vpogled do 1. 2. 2024.
 

January 31, 2024 0 Comments

Osnove za plačilo ter zneski prispevkov za socialno varnost JANUAR 2024

January 31, 2024 0 Comments

Obvestilo o uvedbi spletnega portala za gospodarske subjekte za vložitev zahtevkov v sistem dokazil o carinskem statusu unijskega blaga (PoUS)

January 31, 2024 0 Comments

CELEX:32024D01279: Council Decision of 29 January 2024 appointing the Chairperson of the Board of Appeal of the Community Plant Variety Office

January 31, 2024 0 Comments

CELEX:32024D01287: Council Decision of 29 January 2024 appointing one alternate member of the Advisory Committee on Safety and Health at Work for the Netherlands

January 31, 2024 0 Comments
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