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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:62022TO0081: Order of the General Court (Third Chamber) of 7 February 2023.#European Association of Non-Integrated Metal Importers & distributors (Euranimi) v European Commission.#Case T-81/22.

October 24, 2023 0 Comments

Osnove za plačilo ter zneski prispevkov za socialno varnost OKTOBER 2023

October 24, 2023 0 Comments

CELEX:32023D2409: Council Implementing Decision (EU) 2023/2409 of 19 October 2023 extending temporary protection as introduced by Implementing Decision (EU) 2022/382

October 24, 2023 0 Comments

CELEX:32023L2226: Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

October 24, 2023 0 Comments

CELEX:32023D2231: Council Decision (CFSP) 2023/2231 of 23 October 2023 amending Decision (CFSP) 2016/1693 concerning restrictive measures against ISIL (Da’esh) and Al-Qaeda and persons, groups, undertakings and entities associated with them

October 24, 2023 0 Comments

CELEX:32023D2287: Council Decision (CFSP) 2023/2287 of 23 October 2023 concerning restrictive measures in view of the situation in Niger

October 24, 2023 0 Comments

CELEX:32022D0582R(04): Corrigendum to Council Decision (CFSP) 2022/582 of 8 April 2022 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ L 110, 8.4.2022)

October 24, 2023 0 Comments

CELEX:32023D2228: Council Decision (CFSP) 2023/2228 of 23 October 2023 amending Decision (CFSP) 2015/1763 concerning restrictive measures in view of the situation in Burundi

October 24, 2023 0 Comments

CELEX:32023D2227: Council Decision (CFSP) 2023/2227 of 23 October 2023 amending Decision 2010/638/CFSP concerning restrictive measures in view of the situation in Guinea

October 24, 2023 0 Comments

CELEX:32022R0581R(04): Corrigendum to Council Implementing Regulation (EU) 2022/581 of 8 April 2022 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (OJ L 110, 8.4.2022)

October 24, 2023 0 Comments

CELEX:32023R2406: Council Regulation (EU) 2023/2406 of 23 October 2023 concerning restrictive measures in view of the situation in Niger

October 24, 2023 0 Comments

CELEX:32023D2296: Council Decision (CFSP) 2023/2296 of 23 October 2023 on Union support for activities of the Arms Trade Treaty Secretariat in support of the implementation of the Arms Trade Treaty

October 24, 2023 0 Comments

CELEX:62020TJ0737: Judgment of the General Court (Tenth Chamber) of 18 October 2023.#Ryanair DAC v European Commission.#Case T-737/20.

October 23, 2023 0 Comments

CELEX:62020TJ0769: Judgment of the General Court (Tenth Chamber) of 18 October 2023.#Ryanair DAC v European Commission.#Case T-769/20.

October 23, 2023 0 Comments

CELEX:62021TJ0533: Judgment of the General Court (Ninth Chamber) of 18 October 2023.#OAO Belaz-upravljajusaja kompanija holdinga Belaz Holding v Council of the European Union.#Case T-533/21.

October 23, 2023 0 Comments

CELEX:62021TJ0014: Judgment of the General Court (Tenth Chamber) of 18 October 2023.#Ryanair DAC v European Commission.#Case T-14/21.

October 23, 2023 0 Comments

CELEX:62021TJ0605: Judgment of the General Court (Second Chamber) of 18 October 2023.#TestBioTech eV v European Commission.#Case T-605/21.

October 23, 2023 0 Comments

UPRS Sodba III U 70/2020-20

Do vprašanja, na katere dokaze se v davčnem postopku lahko opira odločitev davčnega organa, se je opredelilo že Vrhovno sodišče RS v sklepu X Ips 220/2016 z dne 17. 5. 2017. Izhajalo je iz načela proste presoje dokazov in 73. člen ZDavP-2, po katerem uradna oseba, pooblaščena za vodnje postopka oziroma odločanje v upravni zadevi, na podlagi vestne in skrbne presoje vsakega dokaza posebej in vseh dokazov skupaj ter na podlagi uspeha celotnega postopka presodi, katera dejstva je šteti za dokazana. Tudi za davčni (upravni) postopek zato velja, da je mogoče obstoj dejstev presoditi šele po tem, ko je bil dokazni postopek izveden in dokazi ustrezno vsebinsko presojani.
October 23, 2023 0 Comments

UPRS Sodba I U 1004/2020-14

Sklenitev pogodb o operativnem najemu 11 TC in hkrati tudi prodajnih predpogodb tožnika z družbo B., razveza teh pogodb in sklenitev pogodb o finančnem lizingu tožnika z vmesnim členom, družbo A. (projektno družbo) ter istočasna sklenitev pogodb o operativnem najemu teh TC, ki jih je družba A. sklenila z družbo B., in hkrati tudi prodajnih predpogodb za predmetne TC ter nato tožnikova razveza lizing pogodb z družbo A. in ponovna sklenitev pogodb o operativnem najemu tožnika z družbo B., torej preoblikovanje operativnega najema v finančni lizing preko vmesnega člena, družbe A., predstavlja umetno shemo oz. umeten konstrukt, narejen z glavnim namenom pridobitve davčne ugodnosti. Gre za posle, ki so med seboj povezani, in hkrati gre tudi za usklajeno delovanje vseh udeleženih subjektov pri sklepanju navedenih poslov.
October 23, 2023 0 Comments

UPRS Sklep I U 543/2021-10

Skladno z 72. členom ZDavP-2 se davčni postopek začne po uradni dolžnosti med drugim tudi, ko davčni organ prejme davčno napoved. V takšnih primerih torej ne gre za postopek na zahtevo stranke. Kolikor pa je temu tako, pa se je davčni organ v obrazložitvi izpodbijanega sklepa pravilno skliceval na četrti odstavek 135. člena ZUP, po katerem organ postopek lahko ustavi, če se je postopek začel po uradni dolžnosti, pri čemer ne gre za postopek, ki bi se lahko začel tudi na zahtevo stranke in pri katerem bi stranka lahko zahtevala njegovo nadaljevanje. Pravnega interesa za izpodbijanje sklepa o ustavitvi postopka pa stranka nima, če se je postopek vodil po uradni dolžnosti, saj ustavitev postopka pomeni le, da se pravna situacija ne bo spremenila in s tem torej ne bo poseženo v pravni položaj stranke.
October 23, 2023 0 Comments
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