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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:62021TJ0223: Judgment of the General Court (Fourth Chamber, Extended Composition) of 5 July 2023.#SE v European Commission.#Civil service – Members of the temporary staff – Recruitment – Contract of employment – Article 2(b) of the CEOS – Rejection of an application – Promotion – Reclassification – New contract – Expiry of the contract – Article 8, second paragraph, and Article 10(3) of the CEOS – Error of law – Equal treatment – Action for annulment – Admissibility.#Case T-223/21.

July 5, 2023 0 Comments

CELEX:62020TJ0115: Judgment of the General Court (Sixth Chamber, Extended Composition) of 5 July 2023.#Carles Puigdemont i Casamajó and Antoni Comín i Oliveres v European Parliament.#Action for annulment – Institutional law – Member of the Parliament – Refusal of the President of the Parliament to accede to a request for privileges and immunities to be defended – Act not open to challenge – Inadmissibility.#Case T-115/20.

July 5, 2023 0 Comments

CELEX:62021TJ0126: Judgment of the General Court (Fifth Chamber, Extended Composition) of 5 July 2023.#AO Nevinnomysskiy Azot and AO Novomoskovskaya Aktsionernaya Kompania NAK "Azot" v European Commission.#Dumping – Imports of ammonium nitrate originating in Russia – Definitive anti-dumping duties – Request for an expiry review – Article 11(2) of Regulation (EU) 2016/1036 – Article 5(3) and (9) of Regulation 2016/1036 – Legal time limit – Sufficiency of the evidence – Deficiency procedure – Information submitted outside the legal time limit.#Case T-126/21.

July 5, 2023 0 Comments

CELEX:62021TJ0131: Judgment of the General Court (Fifth Chamber) of 21 June 2023.#Região Autónoma da Madeira v European Commission.#Case T-131/21.

July 5, 2023 0 Comments

CELEX:62022TJ0218: Judgment of the General Court (Seventh Chamber) of 7 June 2023.#Roxtec AB and Wallmax Srl v European Union Intellectual Property Office.#Joined Cases T-218/22 and T-219/22.

July 5, 2023 0 Comments

CELEX:62022TO0568: Order of the General Court (First Chamber) of 8 June 2023.#XNT ltd. v European Union Intellectual Property Office.#Case T-568/22.

July 5, 2023 0 Comments

CELEX:62023TO0115: Order of the President of the General Court of 1 June 2023.#Debreceni Egyetem v Council of the European Union.#Case T-115/23 R.

July 5, 2023 0 Comments

CELEX:62022TJ0197: Judgment of the General Court (Third Chamber) of 21 June 2023.#Ioulia and Irene Tseti Pharmaceutical Laboratories SA v European Union Intellectual Property Office.#Joined Cases T-197/22 and T-198/22.

July 5, 2023 0 Comments

CELEX:62022TO0433: Order of the General Court (Seventh Chamber) of 6 June 2023.#Spreewood Distillers GmbH v European Union Intellectual Property Office.#Case T-433/22.

July 5, 2023 0 Comments

CELEX:62023CO0024:           Ordonnance de la Cour (septième chambre) du 27 juin 2023.#Finalgarve – Sociedade de Promoção Imobiliária e Turística SA contre Ministério do Planeamento e das Infraestruturas.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence de présentation du contexte réglementaire du litige au principal ainsi que des raisons justifiant la nécessité d’une réponse aux questions préjudicielles – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-24/23.

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July 4, 2023 0 Comments

CELEX:62023CO0077: Order of the Court of 27 June 2023.#Haskovo Chamber of Commerce and Industry v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-77/23 P.

July 4, 2023 0 Comments

CELEX:62022CO0720: Order of the Court (Eighth Chamber) of 22 June 2023.#QN v European Commission.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Civil service – Officials – Appraisal report – Obligation to state reasons – Manifest error of assessment – Action for annulment and for damages – Appeal manifestly inadmissible in part and manifestly unfounded in part.#Case C-720/22 P.

July 4, 2023 0 Comments

CELEX:62021CJ0252: Judgment of the Court (Grand Chamber) of 4 July 2023.#Meta Platforms Inc., anciennement Facebook Inc. and Others v Bundeskartellamt.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Social networks – Abuse of a dominant position by the operator of such a network – Abuse which entails the processing of the personal data of the users of that network as provided for in its general terms of use – Powers of a competition authority of a Member State to find that processing is not consistent with that regulation – Reconciliation with the powers of the national data protection supervisory authorities – Article 4(3) TEU – Principle of sincere cooperation – Points (a) to (f) of the first

July 4, 2023 0 Comments

CELEX:62022CO0306_INF: Order of the Court (Seventh Chamber) of 21 April 2023.#Nigar Kirimova v European Union Intellectual Property Office.#Appeal – Action for annulment – Article 19 of the Statute of the Court of Justice of the European Union – Representation of parties in direct actions before the Courts of the European Union – Lawyer representing the appellant as a third party – Requirement of independence – Lawyer working in the same law firm as the appellant.#Case C-306/22 P.

July 4, 2023 0 Comments

Napoteni vozniki

Po ZČmIS-1 cestna preverjanja na območju R Slovenije opravljajo FURS in IRSI. FURS bo v celoti nadziral samozaposlene osebe. IRSD inšpekcijski organ – preverjanja po napotitvi.

Ker ste lahko člani kontaktne skupine za gospodarstvo za področje carin ali trošarin tudi v vlogi naročnika storitev mednarodnega prevoza, vam v spodnji povezavi podajamo nekaj informacij v zvezi z vašimi obveznostni.

Podrobnejša pravila pri napotenih voznikih

July 4, 2023 0 Comments

Napoteni vozniki

Po ZČmIS-1 cestna preverjanja na območju R Slovenije opravljajo FURS in IRSI. FURS bo v celoti nadziral samozaposlene osebe. IRSD inšpekcijski organ – preverjanja po napotitvi.

Ker ste lahko člani kontaktne skupine za gospodarstvo za področje carin ali trošarin tudi v vlogi naročnika storitev mednarodnega prevoza, vam v spodnji povezavi podajamo nekaj informacij v zvezi z vašimi obveznostni.

Podrobnejša pravila pri napotenih voznikih

July 4, 2023 0 Comments

CELEX:32023R1230R(01): Corrigendum to Regulation (EU) 2023/1230 of the European Parliament and of the Council of 14 June 2023 on machinery and repealing Directive 2006/42/EC of the European Parliament and of the Council and Council Directive 73/361/EEC (Official Journal of the European Union L 165 of 29 June 2023)

July 4, 2023 0 Comments

CELEX:62022CO0426:           Ordonnance de la Cour (sixième chambre) du 20 juin 2023.#SOLE-MiZo Zrt. contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée – Directive 2006/112/CE – Article 183 – Principes d’effectivité et de neutralité fiscale – Déduction de la taxe payée en amont – Remboursement de l’excédent – Calcul des intérêts dus en raison de l’indisponibilité d’un excédent de TVA déductible retenu en violation du droit de l’Union – Dépréciation monétaire.#Affaire C-426/22.

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July 3, 2023 0 Comments

CELEX:62023TO0001(02)_INF: Order of the President of the General Court of 27 March 2023.#Enmacc GmbH v European Commission.#Case T-1/23 R.

July 3, 2023 0 Comments

UPRS Sodba II U 143/2020-11

Stališče tožene stranke, da neupoštevanje dodatnega besedila „pri opravljanju državnih funkcij“ iz točke a) prvega odstavka 19. člena Konvencije med Republiko Slovenijo in Republiko Avstrijo o izogibanju dvojnega obdavčevanja v zvezi z davki na dohodek in premoženje v slovenski verziji nima neposrednega vpliva na razlago vsebine tega odstavka, je materialnopravno napačno.
July 3, 2023 0 Comments
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