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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.


 

Razširjeno pojasnilo o uvrščanju kombiniranih in drugih motornih vozil v kombinirano nomenklaturo (KN)

To pojasnilo nadomešča pojasnilo FURS, št. 4245-167/49, z dne 30. 9. 2022.

Razširjeno pojasnilo o uvrščanju kombiniranih in drugih motornih vozil v kombinirano nomenklaturo (KN)

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CELEX:32008F0675R(02)

The corrigendum does not concern the English version.
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CELEX:32023D2191: Council Decision (EU) 2023/2191 of 28 September 2023 on the signing, on behalf of the Union, of the Agreement between the European Union and Iceland on supplementary rules in relation to the Instrument for Financial Support for Border Management and Visa Policy, as part of the Integrated Border Management Fund, for the period 2021 to 2027

October 13, 2023 0 Comments

CELEX:32023D2190: Council Decision (EU) 2023/2190 of 28 September 2023 on the position to be taken on behalf of the European Union within the Joint Committee established by the Agreement between the European Union and Iceland on the protection of geographical indications for agricultural products and foodstuffs as regards the adoption of its rules of procedure

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CELEX:32013R0575R(06)

The corrigendum does not concern the English version.
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CELEX:32023R2147R(01)

The corrigendum does not concern the English version.
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CELEX:32019R1157R(01)

The corrigendum does not concern the English version.
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CELEX:32022L2523R(02)

The corrigendum does not concern the English version.
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CELEX:32011L0065R(07)

The corrigendum does not concern the English version.
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CELEX:32018L2001R(09)

The corrigendum does not concern the English version.
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CELEX:62023CO0043:           Ordonnance de la Cour (huitième chambre) du 5 octobre 2023.#Thomas Heidmann contre Parlement européen et Conseil de l'Union européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Santé publique – Règlement (UE) 2022/1034 – Règlement (UE) 2021/953 – “Certificat COVID numérique de l’UE” – Libre circulation des personnes – Droit à la protection de la santé et à la vie – Restrictions – Pourvoi, pour partie, manifestement irrecevable et, pour partie, manifestement non fondé.#Affaire C-43/23 P.

This document does not exist in English.
October 12, 2023 0 Comments

CELEX:62022CO0786: Order of the Court (Eighth Chamber) of 5 October 2023.#MV v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Civil service – Notice of Open Competition EPSO/AD/364/19 – Security Officers (AD 7) – Decision of the Selection Board to exclude the appellant from the next stage of the competition – Obligation to state reasons – Possibility for the administration to supplement the statement of reasons for the decision to exclude at the complaint stage – Action for annulment and for damages.#Case C-786/22 P.

October 12, 2023 0 Comments

CELEX:62023CO0098:           Ordonnance de la Cour (huitième chambre) du 5 octobre 2023.#OM contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Fonction publique – Agent temporaire – Procédure de sélection – Décision de rejet de la candidature du requérant et de nomination d’un autre candidat – Poste de membre du comité d’examen de la réglementation de la Commission européenne – Obligation de motivation – Violation de l’avis de vacance – Dénaturation des faits et des éléments de preuve – Mesures d’instruction.#Affaire C-98/23 P.

This document does not exist in English.
October 12, 2023 0 Comments

CELEX:62018CO0818(01): Order of the Court (Eighth Chamber) of 5 October 2023.#Pirelli Tyre SpA v European Union Intellectual Property Office.#Taxation of costs.#Case C-818/18 P-DEP.

October 12, 2023 0 Comments

CELEX:62022CO0327:           Ordonnance de la Cour (dixième chambre) du 3 octobre 2023.#Centar za restrukturiranje i prodaju contre PROM-VIDIJA d.o.o.#Renvoi préjudiciel – Article 53, paragraphe 2, du règlement de procédure de la Cour – Article 19, paragraphe 1, second alinéa, TUE – Principe d’indépendance des juges – Article 47 de la charte des droits fondamentaux de l’Union européenne – Compétence de la Cour – Article 267 TFUE – Recevabilité – Réglementation nationale concernant l’ordre de traitement des requêtes – Suspension du prononcé d’un arrêt et de sa notification aux parties – Interprétation nécessaire pour que la juridiction de renvoi puisse rendre son jugement – Irrecevabilité manifeste.#Affaire C-327/22.

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October 12, 2023 0 Comments

CELEX:62023CO0151:           Ordonnance de la Cour (huitième chambre) du 5 octobre 2023.#ZSE Elektrárne s.r.o contre Finančné riaditeľstvo Slovenskej republiky.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 183 – Excédent de TVA – Remboursement tardif – Droit de l’assujetti à des intérêts de retard – Modalités d’application – Autonomie procédurale des États membres – Principes d’effectivité et de neutralité fiscale – Réglementation nationale situant le point de départ du calcul des intérêts de retard à une date postérieure à celle à laquelle ce remboursement aurait dû être effectué en l’absence de contrôle fiscal.#Affaire C-151/23.

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October 12, 2023 0 Comments

CELEX:62022CJ0445:           Arrêt de la Cour (neuvième chambre) du 12 octobre 2023.#Larko Geniki Metalleftiki kai Metallourgiki AE contre Commission européenne.#Pourvoi – Mesures de soutien prises par les autorités grecques en faveur de la requérante dans le cadre d’un programme de privatisation de l’entreprise – Injection de capital et garanties d’État – Décision de la Commission européenne déclarant que ces mesures constituent des aides d’État incompatibles avec le marché intérieur.#Affaire C-445/22 P.

This document does not exist in English.
October 12, 2023 0 Comments

CELEX:62022CC0549: Opinion of Advocate General Collins delivered on 12 October 2023.###

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CELEX:62022CC0566: Opinion of Advocate General Richard de la Tour delivered on 12 October 2023.###

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CELEX:62022CO0761: Order of the Court (Eighth Chamber) of 5 October 2023.#Verband Wirtschaft im Wettbewerb Verein für Lauterkeit in Handel und Industrie e.V. v Roller GmbH & Co. KG.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Reply which admits of no reasonable doubt – Energy – Framework for energy labelling – Regulation (EU) 2017/1369 – Article 6, first paragraph, point (a) – Obligation on suppliers and dealers of a product to make reference, in their visual advertisements, to the energy efficiency class of that product and the range of energy efficiency classes shown on the label for the product group concerned – Direct applicability of that obligation – Margin of discretion available to those suppliers and dealers to comply with th

October 12, 2023 0 Comments
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