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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.


 

UPRS Sodba II U 139/2021-9

V pouku o pravnem sredstvu navedenega sklepa je bil tožnik poučen, da je zoper ta sklep dovoljena pritožba na Ministrstvo za finance v roku 15 dni od dneva vročitve tega sklepa. Petnajstdnevni pritožbeni rok je začel teči dne 21. 11. 2020 in se je iztekel dne 7. 12. 2020. Tožnik je pritožbo poslal priporočeno po pošti dne 21. 1. 2021. Tega dne vložena pritožba je po obrazloženem vložena prepozno, zato je bila pravilno zavržena (drugi odstavek 240. člena ZUP).
January 12, 2024 0 Comments

UPRS Sodba II U 50/2021-11

S pritožbo zoper sklep o izvršbi po določbi sedmega odstavka 157. člena ZDavP-2 ni mogoče izpodbijati izvršilnega naslova in zato tovrstnih ugovorov tudi v upravnem sporu, v katerem se presoja zakonitost sklepa o izvršbi, ni mogoče uveljavljati.
January 12, 2024 0 Comments

CELEX:62021TO0511: Order of the General Court (Ninth Chamber) of 22 December 2023.#TB v European Union Agency for Cybersecurity.#Case T-511/21.

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CELEX:62023TO0121: Order of the General Court (Fifth Chamber) of 22 December 2023.#Exxonmobil Petroleum & Chemical BVBA v European Commission and European Chemicals Agency.#Case T-121/23.

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CELEX:62022CC0624:           Conclusions de l'avocat général M. M. Campos Sánchez-Bordona, présentées le 11 janvier 2024.###

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January 12, 2024 0 Comments

CELEX:62020CC0725:           Schlussanträge der Generalanwältin J. Kokott vom 11. Januar 2024.###

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CELEX:62022CC0563: Opinion of Advocate General Emiliou delivered on 11 January 2024.###

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CELEX:62021CC0808: Opinion of Advocate General Richard de la Tour delivered on 11 January 2024.###

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CELEX:62022CC0632: Opinion of Advocate General Szpunar delivered on 11 January 2024.###

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CELEX:62021CC0814: Opinion of Advocate General Richard de la Tour delivered on 11 January 2024.###

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CELEX:62022CC0048: Opinion of Advocate General Kokott delivered on 11 January 2024.###

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CELEX:62023CC0022:           Schlussanträge des Generalanwalts M. Szpunar vom 11. Januar 2024.###

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CELEX:62023CC0020: Opinion of Advocate General Richard de la Tour delivered on 11 January 2024.###

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CELEX:62022CJ0252: Judgment of the Court (Fourth Chamber) of 11 January 2024.#Societatea Civilă Profesională de Avocaţi AB & CD v Consiliul Judeţean Suceava and Others.#Reference for a preliminary ruling – Environment – Aarhus Convention – Article 9(3) to (5) – Access to justice – Law firm partnership – Action seeking to challenge administrative measures – Admissibility – Conditions laid down by national law – No impairment of a right or undermining of a legitimate interest – Not prohibitively expensive judicial proceedings – Allocation of costs – Criteria.#Case C-252/22.

January 12, 2024 0 Comments

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.

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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.

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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
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