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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:62022TJ0048: Judgment of the General Court (Tenth Chamber) of 6 December 2023.#Czech Republic v European Commission.#EAGF and EAFRD – Expenditure excluded from financing – Conformity clearance procedure – Active farmer – Permanent grassland – Control sample – Undue payments – Late submission of application – Financial discipline – Obligation to state reasons – Legitimate expectations – Proportionality.#Case T-48/22.

December 6, 2023 0 Comments

Popravek REK – razlika do najnižje osnove za plačilo prispevkov

December 6, 2023 0 Comments

Načrtovana nedostopnost storitev sistema eDavki in storitev G2G, 7. 12. 2023

V četrtek, 7. 12. 2023, bo portal eDavki med 20:00 in predvidoma 21:00 nedostopen zaradi nadgradnje sistema.

Hvala za razumevanje.

December 6, 2023 0 Comments

Obutev z zgornjim delom iz tekstilnega materiala

Obutev z zgornjim delom iz tekstilnega materiala in s podplati iz gume se uvršča pod oznako 6404 19 90, kot to določa Izvedbena uredba Komisije (EU) 2023/2451, ki velja od 23. 11. 2023.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

December 6, 2023 0 Comments

Večnamenska naprava

Večnamenska naprava, v ohišju s sprednjimi gumbi za upravljanje, ki se vgradi v armaturno ploščo motornega vozila, se uvršča pod oznako 8528 52 91, kot to določa Izvedbena uredba Komisije (EU) 2023/2656, ki velja od 17. 12. 2023.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

December 6, 2023 0 Comments

Radiator

Radiator, ki je primeren za izključno ali pretežno uporabo skupaj z električnim transformatorjem, se uvršča pod oznako 8504 90 17, kot to določa Izvedbena uredba Komisije (EU) 2023/2519, ki velja od 4. 12. 2023.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

December 6, 2023 0 Comments

Komplet za vloganje

Komplet za vloganje z obročnim svetilom se uvršča pod oznako 9620 00 91, kot to določa Izvedbena uredba Komisije (EU) 2023/2491, ki velja od 30. 11. 2023.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

December 6, 2023 0 Comments

Rezila iz nerjavnega jekla

Rezila iz nerjavnega jekla se uvrščajo pod oznako 8205 51 00, kot to določa Izvedbena uredba Komisije (EU) 2023/2489, ki velja od 30. 11. 2023.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

December 6, 2023 0 Comments

Filter za izmenjavo toplote in vlage

Filter za izmenjavo toplote in vlage (HMEF) se uvršča pod oznako 9033 00 90, kot to določa Izvedbena uredba Komisije (EU) 2023/2490, ki velja od 30. 11. 2023.

Na spletni strani FURS je objavljen seznam vseh uredb o uvrstitvi določenega blaga v kombinirano nomenklaturo, ki jih v spornih primerih sprejme Evropska komisija in so zavezujoče v vseh državah članicah EU.

December 6, 2023 0 Comments

Vprašalnik za samoopredelitev poročevalskega operaterja platforme

December 6, 2023 0 Comments

CELEX:32023R2720: Council Regulation (EU) 2023/2720 of 27 November 2023 opening and providing for the management of the Union autonomous tariff quotas for certain fishery products for the 2024–2026 period

December 6, 2023 0 Comments

CELEX:32023D2751: Council Decision (EU) 2023/2751 of 30 November 2023 on the position to be taken on behalf of the European Union within the International Maritime Organization during the 33rd session of its Assembly on the adoption of amendments to the Guidelines on places of refuge for ships in need of assistance, to the Guidelines under the Harmonized System of Survey and Certification, to the Non-exhaustive list of obligations under instruments relevant to the IMO Instruments Implementation Code and to the Guidelines on implementation of the International Safety Management Code by Administrations

December 6, 2023 0 Comments

CELEX:32023D2748: Decision (EU) 2023/2748 of the European Parliament and of the Council of 22 November 2023 on the mobilisation of the European Globalisation Adjustment Fund for Displaced Workers following an application from Belgium – EGF/2023/002 BE/Makro

December 6, 2023 0 Comments

CELEX:32009L0044R(01)

The corrigendum does not concern the English version.
December 6, 2023 0 Comments

CELEX:32023R1529R(04)

The corrigendum does not concern the English version.
December 6, 2023 0 Comments

CELEX:62023CO0373:           Ordonnance de la Cour (huitième chambre) du 28 novembre 2023.#L.T.L contre Apelativen sad - Sofia.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte réglementaire du litige au principal – Exigence d’indication des raisons justifiant la nécessité d’une réponse par la Cour ainsi que du lien entre les dispositions du droit de l’Union dont l’interprétation est demandée et la législation nationale applicable – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-373/23.

This document does not exist in English.
December 5, 2023 0 Comments

CELEX:62021CJ0683: Judgment of the Court (Grand Chamber) of 5 December 2023.#Nacionalinis visuomenės sveikatos centras prie Sveikatos apsaugos ministerijos v Valstybinė duomenų apsaugos inspekcija.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 4(2) and (7) – Concepts of ‘processing’ and ‘controller’ – Development of a mobile IT application – Article 26 – Joint control – Article 83 – Imposition of administrative fines – Conditions – Requirement that the infringement be intentional or negligent – Responsibility and liability of the controller for the processing of personal data carried out by a processor.#Case C-683/21.

December 5, 2023 0 Comments

CELEX:62022CJ0128: Judgment of the Court (Grand Chamber) of 5 December 2023.#BV NORDIC INFO v Belgische Staat.#Reference for a preliminary ruling – Directive 2004/38/EC – Articles 27 and 29 – Measures restricting the free movement of Union citizens on public health grounds – Measures of general application – National legislation providing for a ban on leaving the national territory in order to engage in non-essential travel to Member States classified as high-risk zones in the context of the COVID-19 pandemic and an obligation for every traveller entering the national territory from one of those Member States to undergo screening tests and to observe quarantine – Schengen Borders Code – Article 23 – Exercise of police powers in the field of public health – Equivalence with the exercise of

December 5, 2023 0 Comments

CELEX:62021CJ0807: Judgment of the Court (Grand Chamber) of 5 December 2023.#Deutsche Wohnen SE v Staatsanwaltschaft Berlin.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 4(7) – Concept of ‘controller’ – Article 58(2) – Powers of supervisory authorities to apply corrective powers – Article 83 – Imposition of administrative fines on a legal person – Conditions – Discretion of the Member States – Requirement that the infringement be intentional or negligent.#Case C-807/21.

December 5, 2023 0 Comments

CELEX:62021CJ0451: Judgment of the Court (Grand Chamber) of 5 December 2023.#Grand Duchy of Luxembourg and Others v European Commission.#Appeal – State aid – Article 107(1) TFEU – Tax rulings adopted by a Member State – Aid declared incompatible with the internal market – Obligation to recover that aid – Concept of ‘advantage’ – Determination of the reference framework – ‘Normal’ taxation under national law – Review by the Court of Justice of the interpretation and application of national law by the General Court of the European Union – Direct taxation – Strict interpretation – Powers of the European Commission – Obligation to state reasons – Legal classification of the facts – Concept of ‘abuse of law’ – Ex ante assessment by the tax authorities of the Member State concerned – Principle o

December 5, 2023 0 Comments
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