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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.


 

Plačevanje prispevkov za socialno varnost za zavarovance – kmete

December 22, 2023 0 Comments

Plačevanje prispevkov za socialno varnost za zavarovance – družbenike

December 22, 2023 0 Comments

Obvestilo o izpolnjevanju/preklicu izpolnjevanja pogojev za določitev mesečnega davčnega obdobja

Obrazec DDV-DavObdobje lahko odda davčni zavezanec, ki izpolnjuje pogoj, da opravlja transakcije znotraj Unije in se mu je v preteklem letu zaradi opravljanja transakcij znotraj Unije, zaradi katerih je bil dolžan predložiti RP-O, spremenilo obdobje iz trimesečnega v mesečnega. Oddaja obrazca bo omogočena v času od 1.  1.  do 31.  1.  2024. 

Na naslednji povezavi je objavljen Obrazec DDV-DavObdobje in navodila za njegovo izpolnjevanje.

December 22, 2023 0 Comments

Obvestilo o izpolnjevanju/preklicu izpolnjevanja pogojev za določitev mesečnega davčnega obdobja

Obveščamo vas, da bo oddaja Obrazca DDV-DavObdobje (Obvestilo o izpolnjevanju/preklicu izpolnjevanja pogojev za določitev mesečnega davčnega obdobja) prek sistema eDavki omogočena od 1. 1. 2024.

Obrazec DDV-DavObdobje lahko odda davčni zavezanec, ki izpolnjuje pogoj, da opravlja transakcije znotraj Unije in se mu je v preteklem letu zaradi opravljanja transakcij znotraj Unije, zaradi katerih je bil dolžan predložiti RP-O, spremenilo obdobje iz trimesečnega v mesečnega. Oddaja obrazca bo omogočena v času od 1. 1.  do 31. 1. 2024. 

Na naslednji povezavi je objavljen Obrazec DDV-DavObdobje in navodila za njegovo izpolnjevanje.

December 22, 2023 0 Comments

CELEX:62021CO0742:           Ordonnance de la Cour (sixième chambre) du 14 décembre 2023.#Coopérative des artisans pêcheurs associés (CAPA) e.a. contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Aides d’État – Aides individuelles en faveur de l’exploitation de parcs éoliens en mer – Obligation d’achat de l’électricité à un prix supérieur au prix du marché – Procédure préliminaire d’examen – Décision de ne pas soulever d’objections – Recours en annulation – Rejet comme irrecevable – Article 1er, sous h), du règlement (UE) 2015/1589 – Qualité de « partie intéressée » – Entreprises de pêche – Implantation des parcs dans des zones de pêche – Rapport de concurrence – Risque d’atteinte aux intérêts des entreprises de pêche par l’octroi des aides litigieu

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December 22, 2023 0 Comments

CELEX:62022CJ0086:           Arrêt de la Cour (troisième chambre) du 21 décembre 2023.#Papier Mettler Italia S.r.l. contre Ministero della Transizione Ecologica (già Ministero dell’Ambiente e della Tutela del Territorio e del Mare) et Ministero dello Sviluppo Economico.#Renvoi préjudiciel – Rapprochement des législations – Environnement – Directive 94/62/CE – Emballages et déchets d’emballages – Directive 98/34/CE – Procédure d’information dans le domaine des normes et réglementations techniques et des règles relatives aux services de la société de l’information – Obligation des États membres de notifier à la Commission européenne tout projet de règle technique – Réglementation nationale prévoyant des règles techniques plus restrictives que celles prévues par la réglementation de l’Union

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December 22, 2023 0 Comments

CELEX:62021CJ0124: Judgment of the Court (Grand Chamber) of 21 December 2023.#International Skating Union v European Commission.#Appeal – Competition – Rules introduced by an international sports association – Skating – Private law entity vested with regulatory, control and decision-making powers, and the power to impose sanctions – Rules on the prior approval of competitions, the participation of athletes in those competitions and the arbitration rules governing conflicts – Parallel pursuit of economic activities – Organisation and marketing of competitions – Article 101(1) TFEU – Decision by an association of undertakings adversely affecting competition – Concepts of anticompetitive ‘object’ and ‘effect’ – Justification – Conditions.#Case C-124/21 P.

December 22, 2023 0 Comments

CELEX:62021CJ0680: Judgment of the Court (Grand Chamber) of 21 December 2023.#UL and SA Royal Antwerp Football Club v Union royale belge des sociétés de football association ASBL.#Reference for a preliminary ruling – Competition – Internal market – Rules introduced by international and national sports associations – Professional football – Private law entities vested with regulatory, control and sanctioning powers – Rules requiring professional football clubs to use a minimum number of ‘home-grown’ players – Article 101(1) TFEU – Decision by an association of undertakings adversely affecting competition – Concepts of anticompetitive ‘object’ and ‘effect’ – Exemption under Article 101(3) TFEU – Conditions – Article 45 TFEU – Indirect discrimination on the basis of nationality – Restriction

December 22, 2023 0 Comments

CELEX:62021CJ0333: Judgment of the Court (Grand Chamber) of 21 December 2023.#European Superleague Company, S.L. v Unión de Federaciones Europeas de Fútbol (UEFA) and Fédération internationale de football association (FIFA).#Request for a preliminary ruling – Competition – Internal market – Rules introduced by international sports associations – Professional football – Private law entities vested with regulatory, control and decision-making powers, and the power to impose sanctions – Rules on prior approval of competitions, on the participation of football clubs and players in those competitions, and also on the exploitation of commercial and media rights related to those competitions – Parallel pursuit of economic activities – Organisation and marketing of competitions – Exploitation of r

December 22, 2023 0 Comments

CELEX:62021CJ0038: Judgment of the Court (Grand Chamber) of 21 December 2023.#VK and Others v BMW Bank GmbH and Others.#Reference for a preliminary ruling – Consumer protection – Leasing agreement for a motor vehicle without an obligation to purchase – Directive 2008/48/EC – Article 2(2)(d) – Concept of a leasing agreement without an obligation to purchase the object of the agreement – Directive 2002/65/EC – Article 1(1) and Article 2(b) – Concept of a contract for financial services – Directive 2011/83/EU – Article 2(6) and Article 3(1) – Concept of a service contract – Article 2(7) – Concept of a distance contract – Article 2(8) – Concept of an off-premises contract – Article 16(l) – Exception from the right of withdrawal in respect of the provision of car rental services – Credit agreem

December 22, 2023 0 Comments

CELEX:62022CJ0288: Judgment of the Court (Third Chamber) of 21 December 2023.#TP v Administration de l'enregistrement, des domaines et de la TVA.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.

December 22, 2023 0 Comments

CELEX:62022CJ0281: Judgment of the Court (Grand Chamber) of 21 December 2023.#G. K. and Others v Österreichischer Delegierter Europäischer Staatsanwalt.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – European Public Prosecutor’s Office – Regulation (EU) 2017/1939 – Article 31 – Cross-border investigations – Judicial authorisation – Scope of the review – Article 32 – Enforcement of assigned measures.#Case C-281/22.

December 22, 2023 0 Comments

CELEX:62022CJ0297: Judgment of the Court (Fifth Chamber) of 21 December 2023.#United Parcel Service, Inc. v European Commission.#Appeal – Action for damages – Concentrations of undertakings – European Commission decision declaring the concentration to be incompatible with the internal market and the functioning of the EEA Agreement – Annulment of the decision on account of procedural defect – Non-contractual liability of the European Union – Causal link.#Case C-297/22 P.

December 22, 2023 0 Comments

CELEX:62022CJ0167: Judgment of the Court (Second Chamber) of 21 December 2023.#European Commission v Kingdom of Denmark.#Failure of a Member State to fulfil obligations – International road haulage – Regulation (EC) No 1072/2009 – Articles 8 and 9 – Regulation (EC) No 561/2006 – Rest periods – National legislation introducing a maximum parking time at public rest areas of 25 hours along the motorway network of a Member State – Restriction on the freedom to provide road transport services – Burden of proof.#Case C-167/22.

December 22, 2023 0 Comments

CELEX:62022CJ0261: Judgment of the Court (Grand Chamber) of 21 December 2023.#GN v Procuratore generale presso la Corte di appello di Bologna.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – European arrest warrant – Framework Decision 2002/584/JHA – Article 1(3) – Article 15(2) – Surrender procedure between Member States – Grounds for non-execution – Charter of Fundamental Rights of the European Union – Article 7 – Respect for private and family life – Article 24(2) and (3) – Taking into consideration the best interests of the child – Right of every child to maintain on a regular basis a personal relationship and direct contact with both parents – Mother of young children living with her.#Case C-261/22.

December 22, 2023 0 Comments

CELEX:62022CJ0066: Judgment of the Court (Grand Chamber) of 21 December 2023.#Infraestruturas de Portugal, SA and Futrifer Indústrias Ferroviárias, SA v Toscca - Equipamentos em Madeira Ldª.#Reference for a preliminary ruling – Procedures for the award of public works contracts, public supply contracts and public service contracts – Directive 2014/24/EU – Point (d) of the first subparagraph of Article 57(4) – Award of public contracts in the transport sector – Directive 2014/25/EU – Article 80(1) – Facultative grounds for exclusion – Obligation to transpose – Economic operator entering into agreements aimed at distorting competition – Competence of the contracting authority – Impact of an earlier decision of a competition authority – Principle of proportionality – Article 47 of the Charter

December 22, 2023 0 Comments

CELEX:62022CJ0278: Judgment of the Court (Fifth Chamber) of 21 December 2023.#AUTOTECHNICA FLEET SERVICES d.o.o., anciennement ANTERRA d.o.o. v Hrvatska agencija za nadzor financijskih usluga.#Reference for a preliminary ruling – Freedom of establishment – Freedom to provide services – Directive 2006/123/EC – Article 2(2)(b) – Scope – Exclusion of financial services – Long-term rental of motor vehicles – Articles 9(1) and 10(1) and (2) – Services subject to prior authorisation.#Case C-278/22.

December 22, 2023 0 Comments

CELEX:62022CJ0096:           Urteil des Gerichtshofs (Fünfte Kammer) vom 21. Dezember 2023.#CDIL ̶ Companhia de Distribuição Integral Logística Portugal, S.A. gegen Autoridade Tributária e Aduaneira.#Vorlage zur Vorabentscheidung – Freier Warenverkehr – Art. 34 AEUV – Mengenmäßige Einfuhrbeschränkungen – Maßnahmen gleicher Wirkung – Nationale Regelung, die die Zigarettenmengen, die in einem bestimmten Zeitraum in den steuerrechtlich freien Verkehr überführt werden dürfen, auf eine Höchstmenge beschränkt, die dem monatlichen Durchschnitt der in den vorangegangenen zwölf Monaten in den steuerrechtlich freien Verkehr überführten Mengen entspricht – Art. 36 AEUV – Rechtfertigung – Bekämpfung von Steuerhinterziehung und missbräuchlichen Verhaltensweisen – Schutz der öffentlichen Gesundheit – S

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December 22, 2023 0 Comments

CELEX:62021CJ0667:           Arrêt de la Cour (troisième chambre) du 21 décembre 2023.#ZQ contre Medizinischer Dienst der Krankenversicherung Nordrhein, Körperschaft des öffentlichen Rechts.#Renvoi préjudiciel – Protection des personnes physiques à l’égard du traitement des données à caractère personnel – Règlement (UE) 2016/679 – Article 6, paragraphe 1 – Conditions de licéité du traitement – Article 9, paragraphes 1 à 3 – Traitement portant sur des catégories particulières de données – Données concernant la santé – Appréciation de la capacité de travail d’un employé – Service médical en matière d’assurance maladie traitant des données relatives à la santé de ses propres employés – Admissibilité et conditions d’un tel traitement – Article 82, paragraphe 1 – Droit à réparation et responsa

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December 22, 2023 0 Comments

CELEX:62021CJ0488: Judgment of the Court (Grand Chamber) of 21 December 2023.#GV v Chief Appeals Officer and Others.#Reference for a preliminary ruling – Citizenship of the European Union – Articles 21 and 45 TFEU – Right of Union citizens to move and reside freely in the territory of the Member States – Worker having acquired the nationality of the host Member State while retaining his or her nationality of origin – Directive 2004/38/EC – Article 3 – Beneficiaries – Article 2(2)(d) – Family member – Dependent direct relatives in the ascending line of a worker who is a Union citizen – Article 7(1)(a) and (d) – Right of residence for more than three months – Retention of the status of dependant in the host Member State – Article 14(2) – Retention of the right of residence – Regulation (EU)

December 22, 2023 0 Comments
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