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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:62022CJ0363: Judgment of the Court (Fifth Chamber) of 11 January 2024.#Planistat Europe and Hervé-Patrick Charlot v European Commission.#Appeal – Second paragraph of Article 340 TFEU – Non-contractual liability of the European Union – Regulation (EC) No 1073/1999 – Investigations conducted by the European Anti-Fraud Office (OLAF) – External investigation by OLAF – ‘Eurostat’ case – Forwarding by OLAF of information concerning matters liable to result in criminal proceedings to the national judicial authorities before the conclusion of the investigation – Filing of a complaint by the European Commission before the conclusion of the OLAF investigation – National criminal proceedings – Ruling that there is no need to adjudicate which has become final – Concept of a ‘sufficiently serious

January 12, 2024 0 Comments

CELEX:62022CJ0537:           Urteil des Gerichtshofs (Erste Kammer) vom 11. Januar 2024.#Global Ink Trade Kft. gegen Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Versagung des Rechts auf Vorsteuerabzug – Verpflichtungen des Steuerpflichtigen – Sorgfaltspflicht – Beweislast – Grundsätze der steuerlichen Neutralität und der Rechtssicherheit – Vorrang des Unionsrechts – Widerspruch zwischen der Rechtsprechung eines nationalen Gerichts und dem Unionsrecht.#Rechtssache C-537/22.

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January 12, 2024 0 Comments

CELEX:62022CJ0755: Judgment of the Court (Third Chamber) of 11 January 2024.#Nárokuj s.r.o. v EC Financial Services, a.s.#Reference for a preliminary ruling – Consumer protection – Directive 2008/48/EC – Credit agreements for consumers – Article 8 – Obligation of a creditor to check a consumer’s creditworthiness – Regularisation of a breach due to full performance of the credit agreement – Article 23 – Effective, proportionate and dissuasive penalties – Credit agreement void and creditor’s entitlement to payment of the agreed interest forfeited – No harmful consequences for the consumer – Holding creditors accountable and preventing irresponsible practices when granting credit to consumers.#Case C-755/22.

January 12, 2024 0 Comments

CELEX:62022CJ0524: Judgment of the Court (Sixth Chamber) of 11 January 2024.#Amer Foz v Council of the European Union.#Appeal – Common foreign and security policy – Restrictive measures adopted against Syria – Measures directed against persons associated with persons and entities subject to restrictive measures – Lists of persons subject to the freezing of funds and economic resources – Proof that inclusion of the appellant’s name on those lists is well founded.#Case C-524/22 P.

January 12, 2024 0 Comments

CELEX:62022CJ0440: Judgment of the Court (Ninth Chamber) of 11 January 2024.#Wizz Air Hungary Légiközlekedési Zrt. (Wizz Air Hungary Zrt.) v European Commission.#Appeal – State aid – Air transport – Romania – Rescue aid to TAROM – Guidelines on State aid for rescuing and restructuring non-financial undertakings in difficulty – Decision of the European Commission not to raise objections on the ground that the measures constitute aid compatible with the internal market.#Case C-440/22 P.

January 12, 2024 0 Comments

CELEX:62022CJ0371:           Arrêt de la Cour (cinquième chambre) du 11 janvier 2024.#G sp. z o.o. contre W S.A.#Renvoi préjudiciel – Marché intérieur de l’électricité – Directive 2009/72/CE – Article 3, paragraphes 5 et 7 – Protection des consommateurs – Droit de changer de fournisseur – Client non résidentiel – Contrat de fourniture d’électricité à durée déterminée et à prix fixe conclu avec une petite entreprise – Pénalité contractuelle pour résiliation anticipée – Réglementation nationale limitant le montant de cette pénalité aux “coûts et indemnités résultant du contenu du contrat”.#Affaire C-371/22.

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January 12, 2024 0 Comments

CELEX:62022CJ0361: Judgment of the Court (Fourth Chamber) of 11 January 2024.#Industria de Diseño Textil, SA (Inditex) v Buongiorno Myalert SA.#Reference for a preliminary ruling – Trade marks – Directive 2008/95/EC – Article 6(1)(c) – Limitation of the effects of the trade mark – Use of a trade mark to indicate the intended purpose of a product or service – Directive (EU) 2015/2436 – Article 14(1)(c).#Case C-361/22.

January 12, 2024 0 Comments

CELEX:62022CJ0517: Judgment of the Court (Third Chamber) of 11 January 2024.#Eurobolt BV and Others v European Commission.#Appeal – Dumping – Extension of the anti-dumping duty imposed on imports of certain iron or steel fasteners originating in China to imports consigned from Malaysia – Compliance with the judgment of 3 July 2019, Eurobolt (C‑644/17, EU:C:2019:555) – Re-imposition of a definitive anti-dumping duty – Implementing Regulation (EU) 2020/611 – Validity.#Case C-517/22 P.

January 12, 2024 0 Comments

CELEX:62022CJ0231: Judgment of the Court (Third Chamber) of 11 January 2024.#État belge v Autorité de protection des données.#Reference for a preliminary ruling – Approximation of laws – Protection of natural persons with regard to the processing of personal data and free movement of such data (General Data Protection Regulation) – Regulation (EU) 2016/679 – Point 7 of Article 4 – Concept of ‘controller’ – Official journal of a Member State – Obligation to publish as they stand company documents prepared by companies or their legal representatives – Article 5(2) – Successive processing of the personal data contained in such documents by several separate persons or entities – Determination of responsibilities.#Case C-231/22.

January 12, 2024 0 Comments

CELEX:62022CJ0433: Judgment of the Court (Eighth Chamber) of 11 January 2024.#Autoridade Tributária e Aduaneira v HPA – Construções SA.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Annex IV – Point 2 – Temporary provisions for particular labour-intensive services – Reduced rate of VAT applicable to the renovation and repairing of private dwellings – Definition of ‘private dwellings’.#Case C-433/22.

January 12, 2024 0 Comments

CELEX:62022CC0662: Opinion of Advocate General Szpunar delivered on 11 January 2024.###

January 12, 2024 0 Comments

CELEX:62022CJ0473: Judgment of the Court (Third Chamber) of 11 January 2024.#Mylan AB v Gilead Sciences Finland Oy and Others.#Reference for a preliminary ruling – Intellectual and industrial property – Medicinal product for human use – Supplementary protection certificate (SPC) – Directive 2004/48/EC – Article 9(7) – Placing on the market of products infringing SPC rights – Provisional measures ordered on the basis of an SPC – Subsequent invalidity of the SPC and revocation of the measures – Consequences – Right to appropriate compensation for losses caused by the provisional measures – Liability of the applicant for those measures for losses caused by them – National legislation providing for strict liability.#Case C-473/22.

January 12, 2024 0 Comments

CELEX:62022CJ0122: Judgment of the Court (Fourth Chamber) of 11 January 2024.#Dyson Ltd and Others v European Commission.#Appeal – Energy – Directive 2010/30/EU – Indication by labelling and standard product information of the consumption of energy and other resources by energy-related products – Delegated regulation of the European Commission supplementing that directive – Energy labelling of vacuum cleaners – Annulment – Actions for damages – Non-contractual liability of the European Union – Requirement of a sufficiently serious breach of a rule of law intended to confer rights on individuals – Manifest and grave disregard for the limits of discretion – Relevant factors in the case of the absence of any discretion.#Case C-122/22 P.

January 12, 2024 0 Comments

CELEX:62022CJ0111:           Arrêt de la Cour (première chambre) du 11 janvier 2024.#Helene Hamers contre Centre européen pour le développement de la formation professionnelle.#Pourvoi – Fonction publique – Fonctionnaire – Enquête de l’Office européen de lutte antifraude (OLAF) – Procédure pénale nationale – Décision nationale acquittant la requérante – Préjudices prétendument subis en raison du comportement illégal du Centre européen pour le développement de la formation professionnelle (Cedefop) au cours de la procédure pénale nationale – Rejet de la demande indemnitaire introduite par la requérante – Recours en annulation et en indemnité – Article 41, paragraphe 1, de la charte des droits fondamentaux de l’Union européenne – Exigence d’impartialité – Conflit d’intérêts – Article 48, pa

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January 12, 2024 0 Comments

CELEX:32019R0881R(03)

The corrigendum does not concern the English version.
January 12, 2024 0 Comments

CELEX:32023D2855R(01)

The corrigendum does not concern the English version.
January 12, 2024 0 Comments

Poročanje podatkov za odmero dohodnine za leto 2023

Izplačevalci dohodkov ste morali davčnemu organu v skladu s Pravilnikom o vsebini in obliki obračuna davčnih odtegljajev do 31. 12. 2023 posredovati podatke o uveljavljanju posebne olajšave za vzdrževane družinske člane, ki so jih med letom upoštevali pri zavezancu za dohodnino pri izplačilu dohodka iz delovnega razmerja, pokojnine ali drugega dohodka po 105. členu Zakona o dohodnini -  ZDoh-2, pod pogoji iz tretjega odstavka 127. člena in drugega odstavka 131. člena ZDoh-2. Če tega še niste storili, boste lahko oddali podatke še do konca meseca januarja. Izplačevalci oddajo podatke po sistemu eDavki (https://edavki.durs.si/) v datoteki VIRVDC.DAT.Pri  morebitni ponovni, naknadni oddaji popravkov oz. dodatnih podatkov opozarjamo, da je potrebno posredovati celotne (tudi že predhodno posredovane) podatke in ne zgolj popravke oz. dodatne podatke, saj sicer s popravki oziroma dodatnimi podatki nadomestite vse prvotno posredovane podatke. V primeru, da izplačevalci tega ne storijo, davčni organ ne more izdati pravilnega in popolnega informativnega izračuna dohodnine, zavezanci za dohodnino pa morajo posledično vlagati ugovore zoper informativni izračuna dohodnine, kar predstavlja dodatno delo in stroške tako za davčne zavezance kot za davčni organ.Poročanje o izplačanih dohodkih, ki so oproščeni plačila dohodnine po ZDoh-2 (HUMANITARNE ORGANIZACIJE, INVALIDSKE ORGANIZACIJE, DOBRODELNE USTANOVE, OBČINE IN DRUGI IZPLAČEVALCI NE POZABITE NA POROČANJE O NEOBDAVČENIH DOHODKIH)V skladu s 337. členom Zakona o davčnem postopku – ZDavP-2  morajo izplačevalci do 31. 1. 2024 poročati tudi o dohodkih, ki so oproščeni plačila dohodnine po določilih Zakonu o dohodnini -  ZDoh-2.  Poročati ni treba le o neobdavčenih dohodkih, danih v naravi (nedenarni dohodki). Vrsta, oblika in način dajanja podatkov je določena s Pravilnikom o dostavi podatkov za odmero dohodnine.  Izplačevalci, ki izplačujejo dohodke, ki so oproščeni plačila dohodnine po 20. do 25. ter od 27. do 32. člena ZDoh-2...
January 11, 2024 0 Comments

CELEX:32024R0259: Council Regulation (EU) 2024/259 of 10 January 2024 fixing for 2024 the fishing opportunities for certain fish stocks and groups of fish stocks applicable in the Mediterranean and Black Seas

January 11, 2024 0 Comments

CELEX:32024R0257: Council Regulation (EU) 2024/257 of 10 January 2024 fixing for 2024, 2025 and 2026 the fishing opportunities for certain fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters, and amending Regulation (EU) 2023/194

January 11, 2024 0 Comments

CELEX:62021CJ0181: Judgment of the Court (Grand Chamber) of 9 January 2024.#G. and Others v M.S. and X.#Reference for a preliminary ruling – Article 267 TFEU – Possibility for the referring court to take account of the preliminary ruling of the Court – Interpretation sought by the referring court necessary to enable it to give judgment – Independence of the judiciary – Conditions for the appointment of judges of the ordinary courts – Possibility of challenging an order which has definitively ruled on a request for the grant of preventative measures – Possibility of removing a judge from a panel of judges of the court – Inadmissibility of the requests for a preliminary ruling.#Joined Cases C-181/21 and C-269/21.

January 10, 2024 0 Comments
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