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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:62023CO0232_INF: Order of the Court (Ninth Chamber) of 8 November 2023.#A v B.#Request for a preliminary ruling from the Okresný súd Bratislava II.#Case C-232/23.

January 19, 2024 0 Comments

CELEX:62021CJ0527_INF: Judgment of the Court (Sixth Chamber) of 9 November 2023.#XC v European Commission.#Case C-527/21 P.

January 19, 2024 0 Comments

CELEX:62021CJ0128: Judgment of the Court (First Chamber) of 18 January 2024.#Lietuvos notarų rūmai and Others v Lietuvos Respublikos konkurencijos taryba.#Reference for a preliminary ruling – Competition – Article 101 TFEU – Concepts of ‘undertaking’ and ‘decisions of associations of undertakings’ – Decisions of the chamber of notaries of a Member State fixing the methods for calculating fees – Restriction ‘by object’ – Prohibition – Lack of justification – Fine – Imposition on the association of undertakings and its members – Perpetrator of the infringement.#Case C-128/21.

January 19, 2024 0 Comments

CELEX:62023CO0585(02)_INF: Order of the Vice-President of the Court of 22 November 2023.#Council of the European Union v Nikita Dmitrievich Mazepin.#Appeal – Interim relief – Restrictive measures taken having regard to the situation in Ukraine – Freezing of funds and economic resources – Maintenance of the name of a natural person on the list of persons, entities and bodies subject to those measures – Suspension of the process of ‘re-listing’ that person – Publication of a note in the Official Journal of the European Union – Obligation to take measures on visas granted by Member States – Measures which may be adopted by the judge hearing the application for interim measures.#Cases C-585/23 P(R) and C-585/23 P(R)-R.

January 19, 2024 0 Comments

CELEX:62023CO0443_INF: Order of the Court of 9 November 2023.#Consulta GmbH v European Union Intellectual Property Office.#Case C-443/23 P.

January 19, 2024 0 Comments

CELEX:62023CO0310_INF: Order of the Court (Eighth Chamber) of 27 November 2023.#Groupama Asigurări SA v Asigurarea Românească – Asirom Vienna Insurance Group SA and GE.#Request for a preliminary ruling from the Tribunalul Bucureşti.#Case C-310/23.

January 19, 2024 0 Comments

CELEX:62023CO0075:           Ordonnance de la Cour (neuvième chambre) du 9 janvier 2024.#Procédure pénale contre M.A.sr e.a.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Acte éclairé – Questions identiques – Protection des intérêts financiers de l’Union européenne – Article 325, paragraphe 1, TFUE – Convention PIF – Article 2, paragraphe 1 – Obligation de lutter contre la fraude portant atteinte aux intérêts financiers de l’Union par des mesures dissuasives et effectives – Obligation de prévoir des sanctions pénales – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Fraude grave à la TVA – Délai de prescription de la responsabilité pénale – Arrêt d’une Cour constitutionnelle ayant invalidé une disposition nationale régissant les causes d’interruption de

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January 19, 2024 0 Comments

CELEX:62023CO0131:           Ordonnance de la Cour (neuvième chambre) du 9 janvier 2024.#Procédure pénale contre C.A.A. et C.V.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Acte éclairé – Décision 2006/928/CE – Mécanisme de coopération et de vérification des progrès réalisés par la Roumanie en vue d’atteindre certains objectifs de référence spécifiques en matière de réforme du système judiciaire et de lutte contre la corruption – Nature et effets juridiques – Caractère obligatoire pour la Roumanie – Effet direct des objectifs de référence – Obligation de lutter contre la corruption en général et, en particulier, la corruption de haut niveau – Obligation de prévoir des sanctions pénales dissuasives et effectives – Délai de prescription de la responsabilité pénale

This document does not exist in English.
January 19, 2024 0 Comments

CELEX:62023CO0634: Order of the Vice-President of the Court of 11 January 2024.#BonSens.org v European Commission.#Appeal – Intervention – Access to documents – Regulation (EC) No 1049/2001 – Correspondence between the President of the European Commission and the chief executive officer of an undertaking – Refusal to grant access – Action for annulment – Interest in the result of the case – Association party to proceedings before national courts.#Case C-634/23 P(I).

January 19, 2024 0 Comments

CELEX:32024D0226: Council Decision (CFSP) 2024/226 of 9 June 2023 on the signing and conclusion of the Agreement between the European Union and the Government of the Islamic Republic of Mauritania on the establishment and functioning of the European Union Regional Advisory and Coordination Cell deployed in Nouakchott to support the G5 Sahel structures

January 19, 2024 0 Comments

CELEX:32024D0366: Council Decision (EU) 2024/366 of 16 January 2024 on the position to be taken on behalf of the European Union in the Inter-American Tropical Tuna Commission and the meeting of the Parties to the Agreement on the International Dolphin Conservation Programme and repealing Decision (EU) 2019/812

January 19, 2024 0 Comments

CELEX:32024D0364: Council Decision (EU) 2024/364 of 16 January 2024 on the position to be taken on behalf of the European Union in the Western Central Atlantic Fishery Commission and repealing Decision (EU) 2019/1563

January 19, 2024 0 Comments

CELEX:32024R0386: Council Regulation (EU) 2024/386 of 19 January 2024 establishing restrictive measures against those who support, facilitate or enable violent actions by Hamas and the Palestinian Islamic Jihad

January 19, 2024 0 Comments

CELEX:32024D0385: Council Decision (CFSP) 2024/385 of 19 January 2024 establishing restrictive measures against those who support, facilitate or enable violent actions by Hamas and the Palestinian Islamic Jihad

January 19, 2024 0 Comments

UPRS Sodba I U 55/2021-15

Organ po pridobitvi podatkov tožnici rezultatov ugotovitvenega postopka, ki so bili zanjo neugodni (iz priložene dokumentacije ter odgovorov Centra za socialno delo in ZPIZ ugotavlja, da tožnica nima priznanega statusa invalida in nima ocenjene telesne okvare), ni posredoval, s tem pa tožnici ni dal možnosti, da se izjavi o dejstvih in okoliščinah na katere je nato oprl odločbo (kršitev prvega odstavka 9. člena ZUP - načela zaslišanja stranke).
January 18, 2024 0 Comments

VSRS Sklep IV Ips 6/2023

FURS kot davčni organ je v obravnavani zadevi postopek vodil na podlagi ZPDZC-1, ki določa postopek nadzora zaposlovanja na črno, ne vsebuje pa določb glede vročanja. Zato bi moral v hitrem postopku glede vročanja dokumentov uporabiti 58. člen ZP-1, torej smiselno ZUP, ne pa določb glede vročanja ZDavP-2, ker v obravnavani zadevi ni šlo za davčni postopek.
January 18, 2024 0 Comments

CELEX:62023TO0417: Order of the General Court (Fifth Chamber) of 11 January 2024.#TO v European Environment Agency.#Case T-417/23.

January 18, 2024 0 Comments

CELEX:62022CJ0534_INF: Judgment of the Court (Sixth Chamber) of 19 October 2023.#Roberto Aquino v European Parliament.#Case C-534/22 P.

January 18, 2024 0 Comments

CELEX:62021TJ0605_INF: Judgment of the General Court (Second Chamber) of 18 October 2023.#TestBioTech eV v European Commission.#Case T-605/21.

January 18, 2024 0 Comments

CELEX:62023CO0504_INF: Order of the Court of 27 October 2023.#Brooks England Ltd v European Union Intellectual Property Office.#Appeal – EU trade mark – 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-504/23 P.

January 18, 2024 0 Comments
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