modro poslovanje....

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:62016TJ0278_INF: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Atlas Copco Airpower and Others v European Commission.#Cases T-278/16 and T-370/16. January 25, 2024 0 Comments	CELEX:62016TJ0201_INF: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Soudal NV and Others v European Commission.#Cases T-201/16, T-335/16, T-357/16 and T-369/16. January 25, 2024 0 Comments
CELEX:62022TO0424_INF: Order of the General Court (Fourth Chamber) of 25 July 2023.#Vincenzo D'Agostino and Dafin Srl v European Central Bank.#Case T-424/22. January 25, 2024 0 Comments	CELEX:62016TJ0266_INF: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Capsugel Belgium and Others v European Commission.#Cases T-266/16, T-324/16, T-351/16, T-363/16, T-371/16 and T-388/16. January 25, 2024 0 Comments
CELEX:62022TJ0361_INF: Judgment of the General Court (First Chamber) of 6 September 2023.#Elena Petrovna Timchenko v Council of the European Union.#Case T-361/22. January 25, 2024 0 Comments	CELEX:62016TJ0373_INF: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Victaulic Europe v European Commission.#Case T-373/16. January 25, 2024 0 Comments
CELEX:62021TJ0347: Arrêt du Tribunal (huitième chambre élargie) du 24 janvier 2024 (Extraits).#Hypo Vorarlberg Bank AG contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2021 – Obligation de motivation – Droit d’être entendu – Principe de sécurité juridique – Droit à une protection juridictionnelle effective – Exception d’illégalité – Limitation des effets de l’arrêt dans le temps.#Affaire T-347/21. This document does not exist in English. January 25, 2024 0 Comments	Sprememba obvestila, zaradi dodane nove oznake Na podlagi omejevalnih ukrepov enajstega paketa, ki jih je Unija sprejela dne 23.6.2023, je med drugim prepovedan tudi uvoz ali nakup izdelkov iz železa in jekla (tarifne številke 7206 do 7229 in celotno 73. poglavje), navedene v Prilogi XVII, kadar se proizvedejo v tretji državi in vključujejo vložke iz železa in jekla s poreklom iz Rusije, navedene v isti prilogi. V teh primerih je treba dokazati, da izdelki iz železa in jekla ne vključujejo vložkov iz železa in jekla s poreklom iz Rusije, ki so navedeni v Prilogi XVII.Pri izpolnjevanju carinske deklaracije je potrebno v podatkovni element 2/3 - Predložene listine, potrdila in dovoljenja, dodatna sklicevanja - vpisati oznako:Y824: Dokazilo o državi porekla vložkov iz železa in jekla, ki so se uporabili za predelavo izdelka v tretji državioziromaY859: Blago je vstopilo na ozemlje carinske unije EU in se predloži carinskim organom pred začetkom veljavnosti ali datumom uporabe tega ukrepa, pri čemer se upošteva poznejši datum (glej člen 12e Uredbe (EU) št. 833/2014).Y878: Izdelek se uvaža iz partnerske države za uvoz železa in jekla iz Priloge XXXVI k Uredbi (EU) št. 833/2014.Glede na vpisano oznako mora uvoznik razpolagati z ustreznimi dokumenti.Evropska Komisija je objavila odgovore na pogosta vprašanja glede izvajanja omejevalnih ukrepovPrepoved uvoza izdelkov iz železa in jekla iz Rusije January 25, 2024 0 Comments
Davčna obravnava agrarne skupnosti in njenih članov January 24, 2024 0 Comments	CELEX:62022TJ0650: Judgment of the General Court (Seventh Chamber) of 17 January 2024.#Athlet Ltd v European Union Intellectual Property Office.#Case T-650/22. January 24, 2024 0 Comments
CELEX:62023TJ0061: Judgment of the General Court (Sixth Chamber) of 17 January 2024.#Ona Investigación, SL v European Union Intellectual Property Office.#Case T-61/23. January 24, 2024 0 Comments	CELEX:62023TJ0060: Judgment of the General Court (Third Chamber) of 17 January 2024.#Ilovepdf, SL v European Union Intellectual Property Office.#Case T-60/23. January 24, 2024 0 Comments
CELEX:62023TO1097(01): Order of the President of the General Court of 19 January 2024.#Vivendi SE v European Commission.#Case T-1097/23 R. January 24, 2024 0 Comments	CELEX:62023TO1119(01): Order of the President of the General Court of 19 January 2024.#Lagardère SA v European Commission.#Case T-1119/23 R. January 24, 2024 0 Comments
Obvestilo zavezancem ob odsvojitvi oziroma pridobitvi nepremičnine January 24, 2024 0 Comments	UPRS Sodba I U 1401/2021-16 V izpodbijani odločbi ugotavlja, da tožeča stranka od opravljenih storitev vodenja knjigovodstva ni obračunala DDV skladno s 33. členom ZDDV-1, hkrati pa na izdanih računih ni izkazala vseh podatkov (stopnja DDV in znesek DDV) po določbi 82. člena ZDDV-1. Na podlagi ocene prilivov na transakcijski račun tožeče stranke je zato davčni organ obračunal DDV po davčni stopnji 22 % za opravljene storitve ob upoštevanju odbitka DDV po predloženih računih za obdobje od aprila 2015 dalje. January 24, 2024 0 Comments
Priloga k Tehničnemu protokolu - Seznam kod napak January 24, 2024 0 Comments	CELEX:32024D0392: Council Decision (EU) 2024/392 of 15 November 2023 on the position to be taken on behalf of the European Union within the Specialised Committee on Participation in Union Programmes established by the Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, as regards the adoption of Protocols I and II and the amendment of Annex 47 thereto January 24, 2024 0 Comments
CELEX:32024D0394: Council Decision (EU) 2024/394 of 16 January 2024 on the position to be taken on behalf of the European Union in the General Fisheries Commission for the Mediterranean and repealing Decision (EU) 2019/869 January 24, 2024 0 Comments	CELEX:32024D0395: Council Decision (EU) 2024/395 of 16 January 2024 on the position to be taken on behalf of the European Union in the Extended Commission of the Convention for the Conservation of Southern Bluefin Tuna and repealing Decision (EU) 2019/824 January 24, 2024 0 Comments

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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

CELEX:62016TJ0278_INF: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Atlas Copco Airpower and Others v European Commission.#Cases T-278/16 and T-370/16.

CELEX:62016TJ0201_INF: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Soudal NV and Others v European Commission.#Cases T-201/16, T-335/16, T-357/16 and T-369/16.

CELEX:62022TO0424_INF: Order of the General Court (Fourth Chamber) of 25 July 2023.#Vincenzo D'Agostino and Dafin Srl v European Central Bank.#Case T-424/22.

CELEX:62016TJ0266_INF: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Capsugel Belgium and Others v European Commission.#Cases T-266/16, T-324/16, T-351/16, T-363/16, T-371/16 and T-388/16.

CELEX:62022TJ0361_INF: Judgment of the General Court (First Chamber) of 6 September 2023.#Elena Petrovna Timchenko v Council of the European Union.#Case T-361/22.

CELEX:62016TJ0373_INF: Judgment of the General Court (Second Chamber, Extended Composition) of 20 September 2023.#Victaulic Europe v European Commission.#Case T-373/16.

Sprememba obvestila, zaradi dodane nove oznake

Davčna obravnava agrarne skupnosti in njenih članov

CELEX:62022TJ0650: Judgment of the General Court (Seventh Chamber) of 17 January 2024.#Athlet Ltd v European Union Intellectual Property Office.#Case T-650/22.

CELEX:62023TJ0061: Judgment of the General Court (Sixth Chamber) of 17 January 2024.#Ona Investigación, SL v European Union Intellectual Property Office.#Case T-61/23.

CELEX:62023TJ0060: Judgment of the General Court (Third Chamber) of 17 January 2024.#Ilovepdf, SL v European Union Intellectual Property Office.#Case T-60/23.

CELEX:62023TO1097(01): Order of the President of the General Court of 19 January 2024.#Vivendi SE v European Commission.#Case T-1097/23 R.

CELEX:62023TO1119(01): Order of the President of the General Court of 19 January 2024.#Lagardère SA v European Commission.#Case T-1119/23 R.

Obvestilo zavezancem ob odsvojitvi oziroma pridobitvi nepremičnine

UPRS Sodba I U 1401/2021-16

Priloga k Tehničnemu protokolu - Seznam kod napak

CELEX:32024D0394: Council Decision (EU) 2024/394 of 16 January 2024 on the position to be taken on behalf of the European Union in the General Fisheries Commission for the Mediterranean and repealing Decision (EU) 2019/869

CELEX:32024D0395: Council Decision (EU) 2024/395 of 16 January 2024 on the position to be taken on behalf of the European Union in the Extended Commission of the Convention for the Conservation of Southern Bluefin Tuna and repealing Decision (EU) 2019/824

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