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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:62022CJ0090: Judgment of the Court (First Chamber) of 21 March 2024.#“Gjensidige” ADB v „Rhenus Logistics“ UAB and „ACC Distribution“ UAB.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 45 – Refusal to recognise a judgment – Article 71 – Relationship between that regulation and conventions governing particular matters – Convention on the Contract for the International Carriage of Goods by Road (CMR) – Article 31(3) – Lis pendens – Agreement conferring jurisdiction – Concept of ‘public policy’.#Case C-90/22.

March 22, 2024 0 Comments

CELEX:62022CJ0671: Judgment of the Court (Seventh Chamber) of 21 March 2024.#T GmbH v Bezirkshautpmannschaft Spittal an der Drau.#Reference for a preliminary ruling – Environment – EU action in the field of water policy – Directive 2000/60/EC – Environmental objectives relating to surface water – Prevention of deterioration of the status of all bodies of surface water – Point 1.2.2 of Annex V – Definitions for ‘high’, ‘good’ and ‘moderate’ ecological status in lakes – Criteria for assessing the biological quality element ‘fish fauna’.#Case C-671/22.

March 22, 2024 0 Comments

CELEX:62022CJ0703: Judgment of the Court (Eighth Chamber) of 21 March 2024.#WU v Directie van het Centraal Bureau Rijvaardigheidsbewijzen (CBR).#Reference for a preliminary ruling – Transport – Road transport – Directive 2006/126/EC – Driving licences – Conditions for issue or renewal – Minimum standards for physical and mental fitness – Eyesight – Point 6.4 of Annex III – Principle of proportionality – Person not meeting the field of vision requirement – Favourable opinion on fitness to drive issued by medical experts – Discretion in an individual case failing an express exception.#Case C-703/22.

March 22, 2024 0 Comments

CELEX:62023CJ0010: Judgment of the Court (Seventh Chamber) of 21 March 2024.#Remia Com Impex SRL v Autoritatea Naţională Sanitară Veterinară şi pentru Siguranţa Alimentelor and Direcţia Sanitară Veterinară şi pentru Siguranţa Alimentelor Dolj.#Reference for a preliminary ruling – Food safety – Hygiene rules for food of animal origin – Regulation (EC) No 853/2004 – Scope – Exceptions – Supply of food between retail establishments constituting a marginal, localised and restricted activity – Concept of ‘marginal, localised and restricted activity’ – National legislation departing from the definition of that concept provided by that regulation.#Case C-10/23.

March 22, 2024 0 Comments

CELEX:62023CJ0076: Judgment of the Court (Third Chamber) of 21 March 2024.#Cobult UG v TAP Air Portugal SA.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 7(3) – Article 8(1)(a) – Right to reimbursement of the cost of the airline ticket in the event of cancellation of a flight – Reimbursement in travel vouchers – Concept of the ‘signed agreement of the passenger’ – Reimbursement procedure through a form available on the website of the operating air carrier.#Case C-76/23.

March 22, 2024 0 Comments

CELEX:62022CJ0010: Judgment of the Court (Fifth Chamber) of 21 March 2024.#Liberi editori e autori (LEA) v Jamendo SA.#Reference for a preliminary ruling – Directive 2014/26/EU – Collective management of copyright and related rights – Collective management organisations – Independent management entities – Access to the activity of managing copyright and related rights – Directive 2000/31/EC – Material scope – Article 3(3) – Directive 2006/123/EC – Material scope – Article 17(11) – Article 56 TFEU.#Case C-10/22.

March 22, 2024 0 Comments

CELEX:62022CO0785(01): Rectification order of 13 March 2024.#Eulex Kosovo v SC.#Rectification of judgment.#Case C-785/22 P.

March 22, 2024 0 Comments

CELEX:62022CO0429:           Ordonnance de la Cour (septième chambre) du 14 mars 2024.#VK contre N1 Interactive Ltd.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Coopération judiciaire en matière civile – Loi applicable aux obligations contractuelles – Règlement (CE) no 593/2008 – Article 6 – Consommateur réclamant le paiement d’une somme d’argent prétendument gagnée dans un casino en ligne – Absence de choix de la loi applicable – Application d’une loi présumée plus favorable au détriment de la loi du pays de la résidence habituelle du consommateur.#Affaire C-429/22.

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March 22, 2024 0 Comments

CELEX:62023CO0576:           Ordonnance de la Cour (septième chambre) du 14 mars 2024.#Elite Games SRL contre Administraţia Judeţeană a Finanţelor Publice Vaslui et Direcţia Generală Regională a Finanţelor Publice Iaşi.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse pouvant être clairement déduite de la jurisprudence – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 98 – Annexe III, point 7 – Faculté pour les États membres d’appliquer un taux de TVA réduit à certaines livraisons de biens et prestations de services – Droit d’admission aux parcs d’attraction – Notion de “parcs d’attraction”.#Affaire C-576/23.

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March 22, 2024 0 Comments

Navodila o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

March 22, 2024 0 Comments

Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

Navodilo ureja postopanje carinskega organa pri spremembi podatkov v carinski deklaraciji, ki se izvaja na zahtevo deklaranta in izreku carinskih deklaracij za neveljavne po prepustitvi blaga. 

Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

March 22, 2024 0 Comments

Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

Navodilo ureja postopanje carinskega organa pri spremembi podatkov v carinski deklaraciji, ki se izvaja na zahtevo deklaranta in izreku carinskih deklaracij za neveljavne po prepustitvi blaga. 

Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

March 22, 2024 0 Comments

Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

Navodilo ureja postopanje carinskega organa pri spremembi podatkov v carinski deklaraciji, ki se izvaja na zahtevo deklaranta in izreku carinskih deklaracij za neveljavne po prepustitvi blaga. 

Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

March 22, 2024 0 Comments

Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

Navodilo ureja postopanje carinskega organa pri spremembi podatkov v carinski deklaraciji, ki se izvaja na zahtevo deklaranta in izreku carinskih deklaracij za neveljavne po prepustitvi blaga. 

Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

March 22, 2024 0 Comments

Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

Navodilo ureja postopanje carinskega organa pri spremembi podatkov v carinski deklaraciji, ki se izvaja na zahtevo deklaranta in izreku carinskih deklaracij za neveljavne po prepustitvi blaga. 

Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024

March 22, 2024 0 Comments

Menjalni tečaj za ruski rubelj za mesec APRIL 2024

Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec april 100,3295.

March 22, 2024 0 Comments

Menjalni tečaj za ruski rubelj za mesec APRIL 2024

Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec april 100,3295.

March 22, 2024 0 Comments

Menjalni tečaj za ruski rubelj za mesec APRIL 2024

Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec april 100,3295.

March 22, 2024 0 Comments

Menjalni tečaj za ruski rubelj za mesec APRIL 2024

Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec april 100,3295.

March 22, 2024 0 Comments

Menjalni tečaj za ruski rubelj za mesec APRIL 2024

Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec april 100,3295.

March 22, 2024 0 Comments
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