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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:62023CB0373: Case C-373/23, Svivov: Order of the Court (Eighth Chamber) of 28 November 2023 (request for a preliminary ruling from the Rayonen sad Montana — Bulgaria) — L.T.L. v Apelativen sad — Sofia (Reference for a preliminary ruling — Article 53(2) and Article 94 of the Rules of Procedure of the Court of Justice — Requirement to set out the regulatory context of the main proceedings — Requirement to state the reasons justifying the need for an answer from the Court and to set out the relationship between the provisions of EU law of which an interpretation is sought and the applicable national legislation — Lack of sufficient information — Manifest inadmissibility)

January 22, 2024 0 Comments

CELEX:62022TA0321: Case T-321/22: Judgment of the General Court of 15 November 2023 — International Foodstuffs v EUIPO — Société des produits Nestlé (TIFFANY CRUNCH N CREAM) (EU trade mark — Opposition proceedings — Application for EU word mark TIFFANY CRUNCH N CREAM — International registration of the earlier figurative mark CRUNCH — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EU) 2017/1001)

January 22, 2024 0 Comments

CELEX:62022TA0193: Case T-193/22: Judgment of the General Court of 15 November 2023 — OT v Council (Common foreign and security policy — Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine — Freezing of funds — List of persons, entities and bodies subject to freezing of funds and economic resources — Inclusion and maintenance of the applicant’s name on the lists — Notion of ‘leading businessperson’ — Article 2(1)(g) of Decision 2014/145/CFSP — Plea of illegality — Obligation to state reasons — Error of assessment — Right to be heard — Right to property — Freedom to conduct a business — Proportionality — Misuse of powers)

January 22, 2024 0 Comments

CELEX:62022CB0613: Case C-613/22, Dublin 8 Residents Association: Order of the President of the Fourth Chamber of the Court of 9 November 2023 (request for a preliminary ruling from the High Court (Ireland) — Ireland) — Dublin 8 Residents Association v An Bord Pleanála, Ireland, The Attorney General, CWTC Multi-Family ICAV

January 22, 2024 0 Comments

CELEX:62023CN0600: Case C-600/23, Royal Football Club Seraing: Request for a preliminary ruling from the Cour de cassation (Belgium) lodged on 2 October 2023 — Royal Football Club Seraing v Fédération Internationale de Football Association (FIFA), Union Royale Belge des Sociétés de Football Association (URBSFA), Union européenne des Sociétés de Football Association (UEFA)

January 22, 2024 0 Comments

CELEX:62023TN1123: Case T-1123/23: Action brought on 29 November 2023 — Meucci v Parliament and EEAS

January 22, 2024 0 Comments

CELEX:62023TN1109: Case T-1109/23: Action brought on 24 November 2023 — Moshkovich v Council

January 22, 2024 0 Comments

CELEX:62023TN1103: Case T-1103/23: Action brought on 24 November 2023 — Ferrari v EUIPO — Hesse (TESTAROSSA)

January 22, 2024 0 Comments

CELEX:62022TA0677: Case T-677/22: Judgment of the General Court of 15 November 2023 — Portal Golf Gestión v EUIPO — Augusta National (imaster.golf) (EU trade mark — Opposition proceedings — Application for EU figurative mark imaster.golf — International registration of the earlier word mark MASTERS — Relative ground for refusal — Article 8(5) of Regulation (EU) 2017/1001 — Repute — Similarity — Link — Unfair advantage — Lack of due cause — Article 95(2) of Regulation 2017/1001)

January 22, 2024 0 Comments

CELEX:62022TB0594: Case T-594/22: Order of the General Court of 26 October 2023 — Cyprus v EUIPO — Kolios (HALLOUMAKI) (EU trade mark — Opposition proceedings — Withdrawal of the application for registration — No need to adjudicate)

January 22, 2024 0 Comments

CELEX:62023TN1126: Case T-1126/23: Action brought on 28 November 2023 — Asociația Inițiativa pentru Justiție v Commission

January 22, 2024 0 Comments

CELEX:62023TA0097: Case T-97/23: Judgment of the General Court of 15 November 2023 — Medela v EUIPO (THE SCIENCE OF CARE) (EU trade mark — International registration designating the European Union — Word mark THE SCIENCE OF CARE — Absolute ground for refusal — No distinctive character — Article 7(1)(b) of Regulation (EU) 2017/1001 — Obligation to state reasons — First sentence of Article 94(1) of Regulation 2017/1001)

January 22, 2024 0 Comments

CELEX:32024D0375: Council Decision (EU) 2024/375 of 16 January 2024 on the conclusion of the Protocol to the Euro-Mediterranean Interim Association Agreement on trade and cooperation between the European Community, of the one part, and the Palestine Liberation Organization (PLO) for the benefit of the Palestinian Authority of the West Bank and the Gaza Strip, of the other part, on a Framework Agreement between the European Union and the Palestinian Authority of the West Bank and the Gaza Strip on the general principles for its participation in Union programmes

January 22, 2024 0 Comments

CELEX:32024R0384: Council Implementing Regulation (EU) 2024/384 of 22 January 2024 implementing Regulation (EU) 2023/2147 concerning restrictive measures in view of activities undermining the stability and political transition of Sudan

January 22, 2024 0 Comments

CELEX:32024R0362: Council Implementing Regulation (EU) 2024/362 of 22 January 2024 implementing Regulation (EU) No 36/2012 concerning restrictive measures in view of the situation in Syria

January 22, 2024 0 Comments

CELEX:32024D0383: Council Decision (CFSP) 2024/383 of 22 January 2024 amending Decision (CFSP) 2023/2135 concerning restrictive measures in view of activities undermining the stability and political transition of Sudan

January 22, 2024 0 Comments

CELEX:32024D0380: Council Implementing Decision (CFSP) 2024/380 of 22 January 2024 implementing Decision 2013/255/CFSP concerning restrictive measures in view of the situation in Syria

January 22, 2024 0 Comments

UPRS Sodba I U 171/2021-10

V skladu z določbo 157. člena ZDavP-2 v postopku izvršbe ni mogoče izpodbijati izvršilnih naslovov, v danem primeru odločbe o odmeri DDPO in akontacije DDPO. Ker je predmet presoje tega upravnega spora pravilnost in zakonitost izpodbijanega sklepa o davčni izvršbi, tožnikovi ugovori kršitve sorazmernosti, poseg v pravico do zasebne lastnine, poseg v svobodno gospodarsko pobudo in retroaktivne veljavnosti določbe četrtega odstavka 4. člena ZDTon, ki se nanašajo na citirano odmerno odločbo, na pravilnost izpodbijanega sklepa nimajo vpliva.
January 21, 2024 0 Comments

UPRS Sodba I U 1175/2020-31

Za primer oslabitve osnovnih sredstev v zakonu ni drugih določb, zato so za ta primer relevantne določbe SRS (2016) 17, ki predpisujejo način oziroma postopke, na podlagi katerih organizacija opravi slabitev ter s tem zagotavlja, da knjigovodska vrednost opredmetenih (in neopredmetenih) osnovnih sredstev ne bi presegla njihove nadomestljive vrednosti. Po SRS 17.1. je sredstvo oslabljeno takrat, kadar knjigovodska vrednost presega njegovo nadomestljivo vrednost in da organizacija v tem primeru pripozna izgubo zaradi oslabitve v znesku razlike med knjigovodsko vrednostjo in nadomestljivo vrednostjo sredstva. Pri tem se po določbah SRS 17.8. kot nadomestljiva vrednost šteje poštena vrednost, zmanjšana za stroške prodaje, ali vrednost pri uporabi, odvisno od tega, katera je večja.
January 21, 2024 0 Comments

UPRS Sodba I U 179/2023-9

Tako iz izpodbijane odločbe kot tudi iz drugostopenjske odločbe ni jasna pravna podlaga, na katero sta se organa oprla pri ugotovitvi, da je tožnik podjetje v težavah. V izpodbijani odločbi se tozadevno sicer omenja (b) alineja 18. točke 2. člena Uredbe Komisije (EU) št. 651/2014 z dne 17. junija 2014 o razglasitvi nekaterih vrstah pomoči za združljive z notranjim trgom pri uporabi členov 107 in 108 Pogodbe, kar ni logično, glede na to, da se cit. alineja nanaša na družbe, v katerih vsaj nekaj članov nosi neomejeno odgovornost za obveznosti družbe. Tožnik je namreč družba z omejeno odgovornostjo, kar bi kazalo na možnost uporabe (a) alineje cit. določila. Vendar pa tudi drugostopenjski organ tega ni razjasnil, saj se je v svoji odločbi ves čas le nespecificirano skliceval na 18. točko 2. člena Uredbe.
January 21, 2024 0 Comments
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