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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:32023R1462: Council Regulation (EU) 2023/1462 of 17 July 2023 amending Regulation (EU) No 36/2012 concerning restrictive measures in view of the situation in Syria

July 17, 2023 0 Comments

CELEX:32023D1461: Decision (EU) 2023/1461 of the European Parliament and of the Council of 12 July 2023 providing macro-financial assistance to the Republic of North Macedonia

July 17, 2023 0 Comments

CELEX:32023D1218R(01)

The corrigendum does not concern the English version.
July 17, 2023 0 Comments

CELEX:32023R1214R(01)

The corrigendum does not concern the English version.
July 17, 2023 0 Comments

CELEX:62020TO0522(01): Rectification order of 13 July 2023.#Carpatair SA v European Commission.#Rectification.#Case T-522/20.

July 14, 2023 0 Comments

UPRS Sodba II U 213/2020-12

V času izdaje izpodbijanega sklepa o davčni izvršbi so bili izpolnjeni vsi pogoji za izvršbo, saj je obstajal veljaven izvršilni naslov, opremljen s potrdilom o izvršljivosti, tožnik pa do dneva izdaje sklepa o izvršbi svoje obveznosti ni poravnal.
July 14, 2023 0 Comments

UPRS Sodba II U 234/2020-14

Iz določbe 151. člena ZDavP-2, ki določa sestavine sklepa o izvršbi, sicer res ne izhaja, da bi moral biti sestavina sklepa tudi izvršilni naslov oziroma odločba, ki se izvršuje, vendar se tožnik pred izdajo izpodbijanega sklepa ni mogel zanesljivo seznaniti s podlago in predmetom izvršbe. Prvi korak izvršitve izterjave v okviru vzajemne pomoči je prav to, da zaprošeni organ naslovniku vroči vse akte in odločbe v zvezi s terjatvijo ali njeno izterjavo, ki jih izda država članica, v kateri ima sedež organ prosilec, v uradnem jeziku te države članice.
July 14, 2023 0 Comments

UPRS Sodba II U 168/2020-13

Tožnik ne izpolnjuje pogojev za odpis oz. delni odpis davčne obveznosti, saj razpolaga z nepremičnim premoženjem, iz vrednosti katerega se lahko davčna obveznost poplača.
July 14, 2023 0 Comments

UPRS Sodba II U 17/2020-14

Upravičenka do brezplačne pravne pomoči kot upnica v izvršilnem postopku ni zgolj pasivna udeleženka, ki reagira zgolj na pozive sodišča, ampak lahko v postopku samoiniciativno navaja svoja stališča glede konkretne zadeve in predlaga opravo procesnih dejanj. Za to pa potrebuje ustrezno pravno pomoč, ki je osebam, ki zaradi svojega socialnega položaja tega ne zmorejo, zagotovljena v okviru instituta brezplačne pravne pomoči.
July 14, 2023 0 Comments

UPRS Sodba II U 256/2020-15

Stališče tožene stranke, da neupoštevanje dodatnega besedila „pri opravljanju državnih funkcij“ iz točke a) prvega odstavka 19. člena Konvencije v slovenski verziji nima neposrednega vpliva na razlago vsebine tega odstavka, je materialnopravno napačno.
July 14, 2023 0 Comments

UPRS Sodba III U 18/2020-9

Če posameznik v shemo dodatnega pokojninskega zavarovanja vlaga del svojega dohodka (plače), ki je bil v letu izplačila obdavčen z dohodnino, "drugi dohodki" po 9. točki tretjega odstavka 105. člena ZDoh-2 ne vključujejo izplačil odkupne vrednosti zavarovanj zaradi odstopa iz dodatnega pokojninskega zavarovanja v delu, v katerem so bila ta plačila že obdavčena z dohodnino. Kot dohodek se v tovrstnih primerih lahko obdavči le razlika med (predhodno obdavčenimi) vplačili in prejetim vplačilom, če je do pozitivne razlike sploh prišlo.
July 14, 2023 0 Comments

CELEX:32023D1456: Council Decision (EU) 2023/1456 of 10 July 2023 appointing a member of the Court of Auditors

July 14, 2023 0 Comments

CELEX:62021CJ0757: Judgment of the Court (Ninth Chamber) of 13 July 2023.#Nichicon Corporation v European Commission.#Appeal – Authentication of a judgment by the General Court – Article 118 of the Rules of Procedure of the General Court – Copy of the judgment to be served – Signature of the judges – Agreements, decisions and concerted practices – Article 101 TFEU – Market for tantalum and aluminium electrolytic capacitors – Agreements and concerted practices in respect of several elements of pricing – Concept of infringement ‘by object’ – European Commission’s burden of proof – Statements of undertakings – Reliability – Geographic scope of anticompetitive conduct – Single and continuous infringement – Fine – Calculation of the basic amount – Sales to be taken into account – Mitigating cir

July 13, 2023 0 Comments

CELEX:62021CJ0759: Judgment of the Court (Ninth Chamber) of 13 July 2023.#Nippon Chemi-Con Corporation v European Commission.#Appeal – Authentication of a judgment by the General Court – Article 118 of the Rules of Procedure of the General Court – Copy of the judgment to be served – Signature of the judges – Agreements, decisions and concerted practices – Article 101 TFEU – Market for tantalum and aluminium electrolytic capacitors – Agreements and concerted practices in respect of several elements of the pricing – Concept of infringement ‘by object’ – European Commission’s burden of proof – Geographic scope of anticompetitive conduct – Single and continuous infringement – Fine – Calculation of the basic amount – Sales to be taken into account – Mitigating circumstances – Unlimited jurisdic

July 13, 2023 0 Comments

CELEX:62022CC0288: Opinion of Advocate General Kokott delivered on 13 July 2023.###

July 13, 2023 0 Comments

CELEX:62023CO0199:           Ordonnance de la Cour (chambre d’admission des pourvois) du 15 juin 2023.#Zielonogórski Klub Żużlowy Sportowa S.A. 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-199/23 P.

This document does not exist in English.
July 13, 2023 0 Comments

CELEX:62022CC0434: Opinion of Advocate General Kokott delivered on 13 July 2023.###

July 13, 2023 0 Comments

CELEX:62020CJ0376: Judgment of the Court (Grand Chamber) of 13 July 2023.#European Commission v CK Telecoms UK Investments Ltd.#Appeal – Competition – Regulation (EC) No 139/2004 – Control of concentrations of undertakings – Mobile telecommunications services – Decision declaring a concentration incompatible with the internal market – Oligopolistic market – Significant impediment to effective competition – Non-coordinated effects – Standard of proof – European Commission’s margin of discretion with regard to economic matters – Limits of judicial review – Guidelines on horizontal mergers – Factors relevant to demonstrating a significant impediment to effective competition – Concepts of ‘important competitive force’ and ‘close competitors’ – Closeness of competition between the parties to th

July 13, 2023 0 Comments

CELEX:62022CJ0136: Judgment of the Court (Fourth Chamber) of 13 July 2023.#Debregeas et associés Pharma (D & A Pharma) v European Medicines Agency.#Appeal – Medicinal products for human use – Regulation (EC) No 726/2004 – Decision by the European Medicines Agency (EMA) not to renew a scientific advisory group – Action for annulment brought by the applicant for a marketing authorisation – Admissibility – Interest in bringing proceedings – Vested and current interest which may arise from another legal action – Conditions.#Case C-136/22 P.

July 13, 2023 0 Comments

CELEX:62021CJ0765: Judgment of the Court (Second Chamber) of 13 July 2023.#D. M. v Azienda Ospedale-Università di Padova.#Reference for a preliminary ruling – Public health – National legislation imposing a vaccination obligation on health professionals – Suspension from duty without pay for personnel refusing the vaccine – Regulation (EC) No 726/2004 – Medicinal products for human use – Vaccines against COVID-19 – Regulation (EC) No 507/2006 – Validity of conditional marketing authorisations – Regulation (EU) 2021/953 – Prohibition of discrimination between vaccinated and unvaccinated persons – Inadmissibility.#Case C-765/21.

July 13, 2023 0 Comments
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