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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:62020CJ0510_SUM: Judgment of the Court (Seventh Chamber) of 28 April 2022.#European Commission v Republic of Bulgaria.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Environment – Directive 2008/56/EC – Marine environmental policy – Article 5 – Marine strategies – Article 17(2) and (3) – Failure to review, within the time limits, the initial assessment, the determination of good environmental status and the environmental targets – Failure to send to the European Commission, within the time limits, details of any updates made following the reviews.#Case C-510/20.

April 19, 2025 0 Comments

CELEX:62020CJ0116_SUM: Judgment of the Court (Second Chamber) of 7 April 2022.#SC Avio Lucos SRL v Agenţia de Plăţi şi Intervenţie pentru Agricultură – Centrul judeţean Dolj and Agenţia de Plăţi şi Intervenţie pentru Agricultură (APIA) – Aparat Central.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Direct support schemes – Common rules – Single area payment scheme – Regulation (EC) No 73/2009 – Article 2(c) – Concept of ‘agricultural activity’ – Article 35 – Regulation (EC) No 1122/2009 – National legislation requiring the production of a legal document establishing the right to use the agricultural parcel made available to the farmer under a concession contract and making the validity of such a contract conditional on the future concessionaire having the

April 19, 2025 0 Comments

UPRS Sodba I U 1720/2024-47

V okoliščinah konkretnega primera, ko je tožnik sam zatrjeval, da je bil njegov nakup lastnih deležev povezan z njihovim umikom pri zmanjšanju osnovnega kapitala in delno likvidacijo, obenem pa ni zadostil svojemu dokaznemu bremenu o zatrjevanih ekonomskih razlogih tako konstruiranih transakcij, je po presoji sodišča utemeljen pravni zaključek, da obravnavan sklop transakcij predstavlja vsebinsko prazen in umeten pravni konstrukt, katerega končni učinek bi bilo možno doseči na bistveno bolj enostaven način, tj. z izplačilom bilančnega dobička. Zato je prava ekonomska vsebina izplačil, ki sta jih prejela tožnikova družbenika, dividenda, kar je zato tudi predmet obdavčitve ob uporabi pravil četrtega odstavka 74. člena ZDavP-2.
April 18, 2025 0 Comments

VSRS Sodba in sklep X Ips 38/2024

Načelu enakosti ustreza samo takšna normativna različnost, ki ustreza različnosti dejanskih stanj, s tem da razlikovanje ne sme biti arbitrarno in mora predpis v okviru svojega namena izbrati sredstva, sorazmerna ugotovljeni različnosti položajev, ki so podlaga za normativno razlikovanje. Ne zadošča torej, da je izbrani kriterij razlikovanja v razumni povezavi s predmetom različnega pravnega urejanja. Tudi uporaba izbranega kriterija mora prestati preizkus razumnosti na način, da do konca izpelje logiko, ki opravičuje razlikovanje: višina dodatne obremenitve mora biti v razumnem sorazmerju z višjo uporabnostjo, ki jo prinaša boljša lega zemljišča. Upravno sodišče ne bi smelo ugotoviti le, da je izbrani kriterij razlikovanja (lega zemljišč v povezavi z zagotovljenimi elementi komunalne opremljenosti) v razumni povezavi s predmetom različnega pravnega urejanja (razdelitev zemljišč po območjih), ampak bi moralo ugotovljeno logiko razlikovalnih kriterijev...
April 18, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

Moteno delovanje storitev sistema eDavki in G2G, 17.4.2025

Danes, 17. 4. 2025, od 22:00 do predvidoma 23:59 bo moteno delovanje storitev sistema eDavki in G2G zaradi nadgradnje na Registru davčnih zavezancev.

Nedostopni bodo vsi servisi za preverjanje in vpis davčnih številk ter preverjanje podatkov davčnih zavezancev v zalednem sistemu eTrod in SIAIS.

Nedostopnost Registra davčnih zavezancev bo med drugim onemogočala oddajo spodnjih dokumentov prek eDavkov:
• REK obrazci;
• OPSV obrazci;
• PNiPD;
• PD-O, VIES-KP, DDV-P2, DDV-P3;
• DDPO IN DDD-DDD;
• PODO;
• NF-PrevZav;
• Doh-Don.

April 17, 2025 0 Comments

CELEX:62020CJ0589_SUM: Judgment of the Court (Third Chamber) of 2 June 2022.#JR v Austrian Airlines AG.#Reference for a preliminary ruling – Air transport – Montreal Convention – Article 17(1) – Liability of air carriers for death or injury sustained by passengers – Concept of ‘accident’ causing death or injury – Bodily injury suffered during disembarkation – Article 20 – Exoneration of air carrier from liability – Concept of ‘damage suffered caused or contributed to by the negligence or other wrongful act or omission of that injured passenger’ – Fall of passenger not holding on to the handrail of a mobile disembarkation stairway.#Case C-589/20.

April 17, 2025 0 Comments

CELEX:62021CJ0043_SUM: Judgment of the Court (Fourth Chamber) of 2 June 2022.#FCC Česká republika, s.r.o. v Ministerstvo životního prostředí and Others.#Reference for a preliminary ruling – Directive 2010/75/EU – Article 3(9) – Integrated pollution prevention and control – Procedure for amending a permit – Participation of the public concerned – Concept of ‘substantial change’ to the installation – Extension of the duration of operation of a landfill.#Case C-43/21.

April 17, 2025 0 Comments

CELEX:62021CJ0055_SUM: Judgment of the Court (Tenth Chamber) of 9 June 2022.#Direktor na Agentsia „Mitnitsi“ v IMPERIAL TOBACCO BULGARIA.#Reference for a preliminary ruling – Taxation – Excise duty – Directive 2008/118/EC – Article 11 – Repayment of excise duty on excise goods released for consumption – Directive 2011/64/EU – Article 17, first paragraph, point (b) – Repayment of excise duty already paid, by means of tax markings affixed to manufactured tobacco destroyed under administrative supervision – Obligation on Member States to adopt legislation providing for the reimbursement of excise duty on manufactured tobacco released for consumption and destroyed under customs supervision – None.#Case C-55/21.

April 17, 2025 0 Comments

CELEX:62021CJ0122_SUM: Judgment of the Court (Second Chamber) of 2 June 2022.#Get Fresh Cosmetics Limited v Valstybinė vartotojų teisių apsaugos tarnyba.#Reference for a preliminary ruling – Directive 87/357/EEC – Article 1(2) – Scope – Non-food products that may be confused with foodstuffs – Concept – Risk of suffocation, poisoning, or the perforation or obstruction of the digestive tract – No presumption of danger – Proof.#Case C-122/21.

April 17, 2025 0 Comments

CELEX:62021CJ0112_SUM: Judgment of the Court (Tenth Chamber) of 2 June 2022.#X BV v Classic Coach Company and Others.#Reference for a preliminary ruling – Approximation of laws – Trade marks – Directive 2008/95/EC – Article 5 – Rights conferred by a trade mark – Article 6(2) – Limitation of the effects of the trade mark – Impossibility for the proprietor of a trade mark to prevent a third party from using, in the course of trade, an earlier right applying in a particular locality – Requirements – Concept of ‘earlier right’ – Trade name – Proprietor of a later trade mark with an even earlier right – Relevance.#Case C-112/21.

April 17, 2025 0 Comments

CELEX:62020CJ0719_SUM: Judgment of the Court (Fourth Chamber) of 12 May 2022.#Comune di Lerici v Provincia di La Spezia.#Reference for a preliminary ruling – Public procurement – Waste management – In-house award – Directive 2014/24/EU – Articles 12 and 72 – Loss of ‘similar control’ conditions as a result of a business combination – Possibility for the successor operator to continue providing the service.#Case C-719/20.

April 17, 2025 0 Comments

CELEX:62020CJ0054_SUM: Judgment of the Court (Second Chamber) of 5 May 2022.#European Commission v Stefano Missir Mamachi di Lusignano, as heir of Livio Missir Mamachi di Lusignano and Maria Letizia Missir Mamachi di Lusignano, as heir of Livio Missir Mamachi di Lusignano.#Appeal – Civil service – Non-contractual liability of the European Union based on a failure of an institution to fulfil its duty to ensure the protection of its officials – Delegation of the European Commission in Morocco – Murdered official – Non-material damage suffered by the official’s brother and sister – Remedy – Articles 270, 268 and 340 TFEU – Staff Regulations of Officials of the European Union – Articles 40, 42b, 55a, 73, 90 and 91 – Concept of a ‘person to whom the Staff Regulations apply’ – Statement of reaso

April 17, 2025 0 Comments

CELEX:62021CJ0033_SUM: Judgment of the Court (Seventh Chamber) of 19 May 2022.#Istituto nazionale per l'assicurazione contro gli infortuni sul lavoro (INAIL) and Istituto nazionale della previdenza sociale (INPS) v Ryanair DAC.#Reference for a preliminary ruling – Migrant workers – Social security – Legislation applicable – Regulation (EEC) No 1408/71 – Article 14(2)(a)(i) and (ii) – Regulation (EC) No 883/2004 – Article 11(5) – Article 13(1)(a) and (b) – Concept of ‘operating base’ – Flight and cabin crew – Workers employed in the territory of two or more Member States – Connecting factors.#Case C-33/21.

April 17, 2025 0 Comments

CELEX:62021CJ0189_SUM: Judgment of the Court (Tenth Chamber) of 5 May 2022.#R. en R. v Minister van Landbouw, Natuur en Voedselkwaliteit.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Regulation (EU) No 1306/2013 – Annex II – Statutory management requirement 10 – Regulation (EU) No 1107/2009 – Article 55, first paragraph and first sentence of second paragraph – Direct support schemes – Common rules – Reduction or exclusion of support received under the CAP in whole or in part – Non-compliance with the cross-compliance rules – Use of a plant protection product which is not or is no longer authorised in the Member State concerned and, in the latter scenario, the use-by date of which has expired.#Case C-189/21.

April 17, 2025 0 Comments

CELEX:62020CJ0430_SUM: Judgment of the Court (Second Chamber) of 12 May 2022.#Christoph Klein v European Commission.#Appeal – Article 265 TFEU – Action for failure to act – Directive 93/42/EEC – Medical devices – Article 8(1) and (2) – Safeguard clause procedure – Notification by a Member State of a decision prohibiting the placing on the market of a medical device – Prolonged lack of reaction on the part of the European Commission – Absence of a decision – Admissibility – Locus standi – Out of time – Request for action to be taken within a reasonable time – Principle of good administration – Obligation to state reasons of the General Court of the European Union.#Case C-430/20 P.

April 17, 2025 0 Comments
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