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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.


 

Predlaganje REK obrazcev na podlagi novele Zakona o odpravi posledic naravnih nesreč – ZOPNN-F

Po določbah ZOPNN-F bodo delodajalci lahko koristili naslednja ukrepa pomoči:Začasni ukrep povračila izplačanih nadomestil plač delavcem zaradi nezmožnosti opravljanja dela zaradi višje sile zaradi posledic naravne nesreče. Več o tem na spletni strani ZRSZZačasni ukrep delnega povračila nadomestila plače delavcem na začasnem čakanju na delo. Več o ukrepu na spletni strani ZRSZO izplačilu nadomestila plače zaradi nezmožnosti opravljanja dela zaradi višje sile zaradi posledic naravne nesreče ter o izplačilu nadomestila plače delavcem na začasnem čakanju na delo delodajalec poroča na REK-O obrazcu (vrsta dohodka 1001 Plača in nadomestila plače).REK-O obrazec delodajalec davčnemu organu predloži na dan izplačila, pri čemer osnovo za obračun prispevkov za socialno varnost vključuje v polje P01 Plača in nadomestila plače in jo ločeno izkaže:v polju P01b Nadomestila plače, ki ne bremenijo delodajalcev – če koristi ukrepe po ZOPNN-F in uveljavlja povračilo nadomestila plače pri Zavodu RS za zaposlovanjev polju P01a Plača in nadomestila plače, ki bremeni delodajalca – če ne uveljavlja povračilo nadomestila plače pri Zavodu RS za zaposlovanje.Za namene oblikovanja pokojninske osnove podatke o izplačanem nadomestilu vpiše:povračila iz točke 1 v polje M02 Nadomestilo plače (3. alineja 1.odst. 32. čl. ZPIZ-2),povračila iz točke 2 v polje M01 Plača in nadomestila plače.Navedeno pravilo velja ne glede na to, ali delodajalec uveljavlja povračilo nadomestila plač pri Zavodu RS za zaposlovanje, ali ne.Dodatni podatki o plači (polja S):če je izbrana osnova P01a se nadomestilo plače vpiše v polje S07,če je izbrana osnova P01b se polja S ne izpolnijo.
August 29, 2023 0 Comments

CELEX:62021CO0285_INF: Order of the Court (Sixth Chamber) of 28 February 2023.#Dalarjo SL and Others v Renault Trucks Sasu.#Request for a preliminary ruling from the Audiencia Provincial de Pontevedra.#Case C-285/21.

August 28, 2023 0 Comments

CELEX:62022CO0781_INF: Order of the Vice-President of the Court of 17 March 2023.#LE v European Commission.#Interim measures – Articles 278, 279 and 299 TFEU – Appeal – Application for suspension of operation and for other interim measures – Debit notes issued by the European Commission for the recovery of grants awarded by contract – Urgency – Pecuniary damage.#Case C-781/22 P-R.

August 28, 2023 0 Comments

CELEX:62022CJ0100_INF: Judgment of the Court (Sixth Chamber) of 4 May 2023.#KY v Court of Justice of the European Union.#Case C-100/22 P.

August 28, 2023 0 Comments

CELEX:62023CO0056_INF: Order of the Court (Ninth Chamber) of 23 May 2023.#Criminal proceedings against LO.#Request for a preliminary ruling from the Judecătoria Bistriţa.#Case C-56/23.

August 28, 2023 0 Comments

CELEX:62021CO0665_INF: Order of the Court (Eighth Chamber) of 10 May 2023.#MKB Multifunds BV v European Commission.#Case C-665/21 P.

August 28, 2023 0 Comments

CELEX:62022CO0712_INF: Order of the Court (Sixth Chamber) of 4 May 2023.#WT v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Civil service – Officials – Disciplinary proceedings – Disciplinary penalty in the form of a reprimand – Action for annulment and for damages – Action manifestly inadmissible or manifestly unfounded.#Case C-712/22 P.

August 28, 2023 0 Comments

CELEX:62023CO0270_INF:           Ordonnance de la Cour (chambre d’admission des pourvois) du 17 juillet 2023.#Topcart GmbH contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-270/23 P.

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August 28, 2023 0 Comments

CELEX:62023CO0064_INF: Order of the Court of 11 July 2023.#Neoperl AG v European Union Intellectual Property Office.#Case C-64/23 P.

August 28, 2023 0 Comments

CELEX:62023CO0142_INF: Order of the Court of 13 July 2023.#Hecht Pharma GmbH v European Union Intellectual Property Office.#Case C-142/23 P.

August 28, 2023 0 Comments

CELEX:62022CO0690_INF: Order of the Court (Seventh Chamber) of 24 May 2023.#Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Case C-690/22.

August 28, 2023 0 Comments

CELEX:62023CO0199_INF: Order of the Court of 15 June 2023.#Zielonogórski Klub Żużlowy Sportowa S.A. v European Union Intellectual Property Office.#Case C-199/23 P.

August 28, 2023 0 Comments

CELEX:62020TJ0314_INF: Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 May 2023.#Stadtwerke Hameln Weserbergland GmbH, formerly GWS Stadtwerke Hameln GmbH v European Commission.#Case T-314/20.

August 28, 2023 0 Comments

CELEX:62021TJ0238_INF: Judgment of the General Court (Tenth Chamber) of 10 May 2023.#Ryanair DAC v European Commission.#Case T-238/21.

August 28, 2023 0 Comments

CELEX:62020TJ0313_INF: Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 May 2023.#Stadtwerke Leipzig GmbH v European Commission.#Case T-313/20.

August 28, 2023 0 Comments

CELEX:62020TJ0320_INF: Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 May 2023.#Mainova AG v European Commission.#Case T-320/20.

August 28, 2023 0 Comments

CELEX:62022TJ0437_INF: Judgment of the General Court (Sixth Chamber) of 10 May 2023.#Vanhove v European Union Intellectual Property Office.#Case T-437/22.

August 28, 2023 0 Comments

CELEX:62020TJ0318_INF: Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 May 2023.#eins energie in sachsen GmbH & Co. KG v European Commission.#Case T-318/20.

August 28, 2023 0 Comments

CELEX:62020TJ0317_INF: Judgment of the General Court (Fourth Chamber, Extended Composition) of 17 May 2023.#EnergieVerbund Dresden GmbH v European Commission.#Case T-317/20.

August 28, 2023 0 Comments

CELEX:62021TJ0685_INF: Judgment of the General Court (Ninth Chamber) of 17 May 2023.#IR v European Commission.#Case T-685/21.

August 28, 2023 0 Comments
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