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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:62022CO0235_INF:           Ordonnance de la Cour (première chambre) du 3 octobre 2023.#Abel.#Renvoi préjudiciel – Litige au principal devenu sans objet – Non-lieu à statuer.#Affaire C-235/22.

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January 16, 2024 0 Comments

CELEX:62018CO0818(01)_INF: Order of the Court (Eighth Chamber) of 5 October 2023.#Pirelli Tyre SpA v European Union Intellectual Property Office.#Taxation of costs.#Case C-818/18 P-DEP.

January 16, 2024 0 Comments

CELEX:62022CO0327_INF: Order of the Court (Tenth Chamber) of 3 October 2023.#Centar za restrukturiranje i prodaju v PROM-VIDIJA d.o.o.#Request for a preliminary ruling from the Visoki trgovački sud Republike Hrvatske.#Case C-327/22.

January 16, 2024 0 Comments

CELEX:62023CO0356_INF: Order of the Court of 11 October 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Appeal – Community design – 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-356/23 P.

January 16, 2024 0 Comments

CELEX:62023CO0361_INF: Order of the Court of 11 October 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Appeal – Community design – 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-361/23 P.

January 16, 2024 0 Comments

CELEX:62023CO0358_INF: Order of the Court of 11 October 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Appeal – Community design – 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-358/23 P.

January 16, 2024 0 Comments

CELEX:62023CO0357_INF: Order of the Court of 11 October 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Appeal – Community design – 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-357/23 P.

January 16, 2024 0 Comments

CELEX:62023CO0359_INF: Order of the Court of 11 October 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Appeal – Community design – 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-359/23 P.

January 16, 2024 0 Comments

CELEX:62023CO0363_INF: Order of the Court of 11 October 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Appeal – Community design – 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-363/23 P.

January 16, 2024 0 Comments

CELEX:62023CO0362_INF: Order of the Court of 11 October 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Appeal – Community design – 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-362/23 P.

January 16, 2024 0 Comments

CELEX:62023CO0342_INF: Order of the Court of 11 October 2023.#Thomas Henry GmbH v European Union Intellectual Property Office.#Case C-342/23 P.

January 16, 2024 0 Comments

CELEX:62022CO0795_INF: Order of the Court (Sixth Chamber) of 10 October 2023.#Adolfo v Direccion000 CB and Others.#Request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana.#Case C-795/22.

January 16, 2024 0 Comments

CELEX:62023CO0611:           Ordonnance (chambre d’admission des pourvois) de la Cour du 9 janvier 2024.#Yayla Türk Lebensmittelvertrieb GmbH contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non‑admission du pourvoi.#Affaire C-611/23 P.

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January 16, 2024 0 Comments

CELEX:32024D0332: Council Decision (CFSP) 2024/332 of 16 January 2024 updating the list of persons, groups and entities covered by Common Position 2001/931/CFSP on the application of specific measures to combat terrorism, and repealing Decision (CFSP) 2023/1514

January 16, 2024 0 Comments

CELEX:32024R0329: Council Implementing Regulation (EU) 2024/329 of 16 January 2024 implementing Article 2(3) of Regulation (EC) No 2580/2001 on specific restrictive measures directed against certain persons and entities with a view to combating terrorism, and repealing Implementing Regulation (EU) 2023/1505

January 16, 2024 0 Comments

CELEX:32024D0333: Council Decision (CFSP) 2024/333 of 16 January 2024 amending Decision (CFSP) 2016/1693 concerning restrictive measures against ISIL (Da’esh) and Al-Qaeda and persons, groups, undertakings and entities associated with them

January 16, 2024 0 Comments

CELEX:32024R0338: Council Implementing Regulation (EU) 2024/338 of 16 January 2024 implementing Regulation (EU) 2016/1686 imposing additional restrictive measures directed against ISIL (Da’esh) and Al-Qaeda and natural and legal persons, entities or bodies associated with them

January 16, 2024 0 Comments

Podrobnejše informacije o tem, kdo in kdaj je zavezan za poročanje CBAM

Kdaj nastane obveznost za poročanje?Kadar se blago navedeno po tarifnih oznakah v Prilogi I Uredbe 2023/956 Evropskega parlamenta in Sveta z dne 10. maja 2023 (v nadaljevanju: Uredba CBAM), s poreklom iz tretje države (v nadaljnjem besedilu: blago CBAM), uvozi na carinsko območje Unije (sprostitev v prosti promet vključno s sprostitvijo blaga v prost promet s plačila DDV oproščeno dobavo v drugo državo članico – CP42). Obveznost poročanja nastane tudi za oplemenitene proizvode iz CBAM blaga, ki so rezultat postopka aktivnega oplemenitenja iz člena 256 Uredbe (EU) št. 952/2013, kadar se ti proizvodi sprostijo v prost promet v EU.Pomembno: V primeru dvoma ali vas glede na vrsto blaga, ki ga uvažate, mehanizem CBAM zadeva ali ne, svetujemo, da preverite seznam tarifnih oznak blaga v Prilogi I Uredbe CBAM.Izjeme, za katere mehanizem CBAM in obveznost poročanja, ne veljata:blago CBAM s poreklom iz naslednjih držav: Švice, Norveške, Islandije in Lihtenštajna ter blago CBAM s poreklom z naslednjih ozemelj: Büsingen, Helgoland, Livigno, Ceuta in Melilla. Izjema je tudi blago s poreklom iz Evropske Unije;blago CBAM, katerega realna vrednost na pošiljko ne presega 150 eur;blago v osebni prtljagi potnikov, ki prihajajo iz tretje države, če realna vrednost tega blaga ne presega 150 eur;blago, ki se giblje ali uporablja v okviru vojaških aktivnosti.Prvo četrtletje, za katerega je treba do 31. januarja 2024 predložiti poročilo, zajema obdobje uvoza blaga CBAM od 1. 10. 2023 do 31. 12. 2023. Za naslednje četrtletje od 1. 1. 2024 do 31. 3. 2024 se poročilo predloži najkasneje do 30. aprila 2024. V kolikor v posameznem četrtletju ni prišlo do uvoza blaga CBAM, se poročilo za tisto obdobje ne predloži.Kdo je zavezan za poročanje CBAM?V primerih, ko uvoznik vloži carinsko deklaracijo za sprostitev blaga v prosti promet, v svojem imenu in za svoj račun oziroma v imenu in za račun katerega je carinska deklaracija vložena (obveznost velja tudi za imetnika dovoljenja za vpis v...
January 15, 2024 0 Comments

CELEX:62023TN0993: Case T-993/23: Action brought on 8 October 2023 — ZZ v Parliament

January 15, 2024 0 Comments

CELEX:62023TN1013: Case T-1013/23: Action brought on 8 October 2023 — ZZ v Parliament

January 15, 2024 0 Comments
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