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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:62022CJ0207:           Arrêt de la Cour (première chambre) du 26 octobre 2023.#Lineas - Concessões de Transportes SGPS, S.A. et Global Roads Investimentos SGPS, Lda contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Politique économique et monétaire – Surveillance du secteur financier de l’Union européenne – Directive 2013/36/UE – Règlement (UE) no 575/2013 – Établissement financier – Notion – Entreprise dont l’activité consiste à prendre des participations.#Affaires jointes C-207/22 et C-267/22.

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October 26, 2023 0 Comments

CELEX:62022CJ0307:           Arrêt de la Cour (première chambre) du 26 octobre 2023.#FT contre DW.#Renvoi préjudiciel – Traitement des données à caractère personnel – Règlement (UE) 2016/679 – Articles 12, 15 et 23 – Droit d’accès de la personne concernée à ses données faisant l’objet d’un traitement – Droit d’obtenir gratuitement une première copie de ces données – Traitement de données d’un patient par son médecin – Dossier médical – Motifs de la demande d’accès – Usage des données à des fins d’engagement de la responsabilité du praticien – Notion de “copie”.#Affaire C-307/22.

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October 26, 2023 0 Comments

CELEX:62022CJ0249:           Urteil des Gerichtshofs (Fünfte Kammer) vom 26. Oktober 2023.#BM gegen Gebühren Info Service GmbH (GIS).#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Art. 2 Abs. 1 Buchst. c – Dienstleistung, die gegen Entgelt erbracht wird – Begriff – Tätigkeiten einer öffentlichen Rundfunk- und Fernsehanstalt, die durch eine gesetzliche Gebühr finanziert werden, die von Personen gezahlt wird, die ein Radio-oder Fernsehgerät besitzen, das sich an einem terrestrisch versorgten Standort befindet – Art. 378 Abs. 1 und Anhang X Teil A Nr. 2 – Beitrittsakte der Republik Österreich – Ausnahme – Anwendungsbereich.#Rechtssache C-249/22.

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October 26, 2023 0 Comments

CELEX:62021CJ0331:           Arrêt de la Cour (troisième chambre) du 26 octobre 2023.#Autoridade da Concorrência e.a. contre Ministério Público.#Renvoi préjudiciel – Article 101 TFUE – Ententes – Interdiction des ententes – Accords entre entreprises – Distinction entre un accord vertical et un accord horizontal – Concurrence potentielle – Restriction de la concurrence par objet ou par effet – Accord entre un fournisseur d’électricité et un détaillant de produits de grande consommation exploitant des hypermarchés et des supermarchés – Clause de non-concurrence – Règlement (UE) no 330/2010 – Contrat d’agence – Libéralisation du marché de fourniture d’électricité.#Affaire C-331/21.

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October 26, 2023 0 Comments

CELEX:62022CJ0238:           Urteil des Gerichtshofs (Achte Kammer) vom 26. Oktober 2023.#FW gegen LATAM Airlines Group SA.#Vorlage zur Vorabentscheidung – Luftverkehr – Verordnung (EG) Nr. 261/2004 – Art. 2 Buchst. j – Art. 3 – Art. 4 Abs. 3 – Ausgleichsleistungen für Fluggäste im Fall der Nichtbeförderung – Fluggast, der im Voraus über die Nichtbeförderung unterrichtet wurde – Keine Verpflichtung des Fluggasts, sich am Flugsteig einzufinden – Art. 5 Abs. 1 Buchst. c – Ausnahmen vom Ausgleichsanspruch bei Annullierung eines Fluges – Unanwendbarkeit dieser Ausnahmen bei vorweggenommener Beförderungsverweigerung.#Rechtssache C-238/22.

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October 26, 2023 0 Comments

CELEX:62022CJ0610:           Arrêt de la Cour (septième chambre) du 26 octobre 2023.#QX contre Agos Ducato SpA.#Renvoi préjudiciel – Litige au principal devenu sans objet – Non‑lieu à statuer.#Affaire C-610/22.

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October 26, 2023 0 Comments

CELEX:62022CC0670: Opinion of Advocate General Ćapeta delivered on 26 October 2023.###

October 26, 2023 0 Comments

CELEX:62021CC0554: Opinion of Advocate General Pikamäe delivered on 26 October 2023.###

October 26, 2023 0 Comments

CELEX:62022CC0437: Opinion of Advocate General Pitruzzella delivered on 26 October 2023.###

October 26, 2023 0 Comments

CELEX:62022CC0182: Opinion of Advocate General Collins delivered on 26 October 2023.###

October 26, 2023 0 Comments

CELEX:62022CC0752: Opinion of Advocate General Richard de la Tour delivered on 26 October 2023.###

October 26, 2023 0 Comments

Možne motnje na telefoniji, 10. - 11. 11. 2023

Od petka, 10. 11. 2023, od 13:00 do sobote, 11. 11. 2023, zjutraj bodo možne motnje na odzivnikih klicnih centrov in finančnih uradov ter na tehnični pomoči.​

October 26, 2023 0 Comments

Možne motnje na telefoniji, 10. - 11. 11. 2023

Od petka, 10. 11. 2023, od 13:00 do sobote, 11. 11. 2023, zjutraj bodo možne motnje na odzivnikih klicnih centrov in finančnih uradov ter na tehnični pomoči.​

October 26, 2023 0 Comments

UPRS Sodba I U 1329/2021-9

Sodišče sodi, da je razlaga, ki je v skladu s pravom EU, tista, po kateri so DROE po zakonu dolžne zagotavljati v svojem imenu in za svoj račun ravnanje z vsemi odpadki iz tistih izdelkov PRO, glede katerih je za vse njihove proizvajalce določena obveznost, da morajo svojo odgovornost PRO prenesti na DROE. Če temu ni tako, pa so ex lege dolžne zagotavljati ravnanje s tisto odpadno embalažo, glede katere so proizvajalci odgovornost PRO s pogodbami prenesli nanje.
October 26, 2023 0 Comments

Težave pri prevzemanju namenskih digitalnih potrdil, 25. 10. 2023

V sredo, 25. 10. 2023, smo zaznavali težave pri prevzemanju namenskih digitalnih potrdil preko sistema eDavki.​ Težava je rešena.

October 26, 2023 0 Comments

CELEX:32023D2427: Council Decision (EU) 2023/2427 of 23 October 2023 on the position to be taken on behalf of the European Union within the International Sugar Council as regards the extension of the International Sugar Agreement 1992

October 26, 2023 0 Comments

CELEX:32023R2418: Regulation (EU) 2023/2418 of the European Parliament and of the Council of 18 October 2023 on establishing an instrument for the reinforcement of the European defence industry through common procurement (EDIRPA)

October 26, 2023 0 Comments

CELEX:32023D2420: Council Decision (EU) 2023/2420 of 24 October 2023 authorising the opening of negotiations on amending the Arrangements between the European Union, on the one part, and, respectively, the Republic of Iceland, the Kingdom of Norway, the Swiss Confederation and the Principality of Liechtenstein, on the other part, as regards the modalities of the participation by those countries in the European Asylum Support Office, in order for them to be able to participate in the European Union Agency for Asylum

October 26, 2023 0 Comments

CELEX:32020R1784R(04): Corrigendum to Regulation (EU) 2020/1784 of the European Parliament and of the Council of 25 November 2020 on the service in the Member States of judicial and extrajudicial documents in civil or commercial matters (service of documents) (OJ L 405, 2.12.2020)

October 26, 2023 0 Comments

CELEX:32020R1783R(01): Corrigendum to Regulation (EU) 2020/1783 of the European Parliament and of the Council of 25 November 2020 on cooperation between the courts of the Member States in the taking of evidence in civil or commercial matters (taking of evidence) (OJ L 405, 2.12.2020)

October 26, 2023 0 Comments
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