Išči

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:62022CJ0296: Judgment of the Court (Eighth Chamber) of 5 October 2023.#A.T.U. Auto-Teile-Unger GmbH & Co. KG and Carglass GmbH v FCA Italy SpA.#Reference for a preliminary ruling – Regulation (EU) 2018/858 – Approval and market surveillance for vehicle repair and maintenance information services of motor vehicles and their trailers, and of systems, components and separate technical units intended for such vehicles – Article 61(1) and (4) – Point 2.9 of Annex X – Motor vehicle on-board diagnostic (OBD) information – Unrestricted, standardised and non-discriminatory access – Manufacturers’ obligations – Rights of independent operators.#Case C-296/22.

October 5, 2023 0 Comments

CELEX:62023CO0096_INF: Order of the Court (Eighth Chamber) of 6 September 2023.#TL v European Commission.#Appeal – Civil service – Members of the temporary staff – Appraisal report for 2019 – Action for annulment and for damages – Distortion of the evidence – Error of law as to the obligation to state reasons and the legal value of documents internal to the European Commission – Manifest error of assessment in relation to alleged psychological harassment – Article 181 of the Rules of Procedure of the Court of Justice – Appeal manifestly unfounded.#Case C-96/23 P.

October 5, 2023 0 Comments

CELEX:62023CO0140_INF: Order of the Vice-President of the Court of 5 June 2023.#European Association of Non-Integrated Metal Importers & distributors (Euranimi) v European Commission.#Appeal – Intervention – Commercial policy – Dumping – Imports of stainless steel cold-rolled flat products originating in India and Indonesia – Representative trade association.#Case C-140/23 P(I).

October 5, 2023 0 Comments

CELEX:62023CO0250_INF: Order of the Court of 27 September 2023.#LG Electronics, Inc. v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-250/23 P.

October 5, 2023 0 Comments

CELEX:62023CO0015_INF: Order of the Court of 11 May 2023.#Arne-Patrik Heinze v L’Oréal and European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Appeal not allowed to proceed.#Case C-15/23 P.

October 5, 2023 0 Comments

CELEX:62022CJ0659: Judgment of the Court (Eighth Chamber) of 5 October 2023.#RK v Ministerstvo zdravotnictví.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 4(2) – Concept of ‘processing’ of personal data – Mobile application – Verification of the validity of ‘EU Digital COVID Certificates’ issued pursuant to Regulation (EU) 2021/953.#Case C-659/22.

October 5, 2023 0 Comments

CELEX:62022CJ0505: Judgment of the Court (Seventh Chamber) of 5 October 2023.#Deco Proteste - Editores Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value.#Case C-505/22.

October 5, 2023 0 Comments

CELEX:62022CJ0565: Judgment of the Court (Seventh Chamber) of 5 October 2023.#Verein für Konsumenteninformation v Sofatutor GmbH.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Consumer rights – Subscription of a consumer to an online learning platform – Automatic extension of the contract – Right of withdrawal.#Case C-565/22.

October 5, 2023 0 Comments

CELEX:62022CJ0146: Judgment of the Court (Eighth Chamber) of 5 October 2023.#YD v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services.#Case C-146/22.

October 5, 2023 0 Comments

CELEX:62022TJ0444: Judgment of the General Court (Third Chamber) of 4 October 2023.#HB v European Commission.#Case T-444/22.

October 5, 2023 0 Comments

CELEX:62023CO0093(01):           Berichtigungsbeschluss vom 28. September 2023.#Amt der Europäischen Union für geistiges Eigentum gegen Neoperl AG.#Beschlussberichtigung.#Rechtssache C-93/23 P.

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

CELEX:62021TJ0735_INF: Judgment of the General Court (Seventh Chamber) of 7 June 2023.#Luigi Aprile and Commerciale Italiana Srl v European Union Intellectual Property Office.#Case T-735/21.

October 5, 2023 0 Comments

CELEX:62021TJ0289_INF: Judgment of the General Court (Sixth Chamber) of 10 May 2023.#Bastion Holding BV and Others v European Commission.#Case T-289/21.

October 5, 2023 0 Comments

CELEX:62021TJ0513_INF: Judgment of the General Court (Sixth Chamber) of 10 May 2023.#Bastion Holding BV and Others v European Commission.#Case T-513/21.

October 5, 2023 0 Comments

CELEX:62023TO0258_INF: Order of the President of the General Court of 24 July 2023.#Zaklady Farmaceutyczne Polpharma S.A. v European Commission.#Case T-258/23 R.

October 5, 2023 0 Comments

CELEX:62023TO0257_INF: Order of the President of the General Court of 24 July 2023.#Neuraxpharm Pharmaceuticals SL v European Commission.#Case T-257/23 R.

October 5, 2023 0 Comments

CELEX:62023TO0278_INF: Order of the President of the General Court of 24 July 2023.#Zentiva k.s. and Zentiva Pharma GmbH v European Commission.#Case T-278/23 R.

October 5, 2023 0 Comments

CELEX:62023TO0090_INF: Order of the General Court (Fourth Chamber) of 25 July 2023.#Aldo D’Agostino v European Central Bank.#Case T-90/23.

October 5, 2023 0 Comments

CELEX:62023TO0256_INF: Order of the President of the General Court of 24 July 2023.#Mylan Ireland Ltd v European Commission.#Cases T-256/23 and T-256/23 R.

October 5, 2023 0 Comments

Nov obrazec PODO-OPSOS – Obračun prispevkov za Sklad za obnovo Slovenije za delodajalce, ki bodo organizirali solidarnostno delovno soboto

V skladu s 101. členom Zakona o interventnih ukrepih za odpravo posledic poplav in zemeljskih plazov iz avgusta 2023 – ZIUOPZP (Uradni list RS, št. 95/23) je z današnjim dnem na eDavkih na voljo obrazec Obračun prispevkov za Sklad za obnovo Slovenije – obrazec PODO-OPSOS. Ta obrazec predloži delodajalec, ki je organiziral solidarnostno delovno soboto v skladu s 101. členom ZIUOPZP. 

V obrazcu PODO-OPSOS, ki se šteje za obračun davka, delodajalec sam izračuna prispevek delavca in delodajalca za Sklad za obnovo Slovenije. Delodajalec obrazec PODO-OPSOS predloži FURS v mesecu po mesecu, v katerem je organiziral solidarnostno delovno soboto. Obračunane prispevke delavca in delodajalca po obračunu PODO-OPSOS, ki ga delodajalec predloži za posamezno organizirano delovno soboto, je treba plačati v desetih dneh po predložitvi obračuna.

Podrobnejše informacije o solidarnostni delovni soboti in obračunu prispevkov za Sklad za obnovo Slovenije so dostopne med Pogostimi vprašanji in odgovori na temo poplav v avgustu 2023, ki so objavljeni na spletnih straneh Finančne uprave RS.

October 5, 2023 0 Comments
RSS
First803804805806808810811812Last