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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.


 

Seznam električne in elektronske opreme, prenosnih baterij in akumulatorjev po kombinirani nomenklaturi za leto 2023, z veljavnostjo od 1. julija 2023

Seznam EEO, PBA po kombinirani nomenklaturi za leto 2023 z veljavnostjo od 1. julija 2023 dalje, vsebuje glede na zadnji objavljeni seznam iz leta 2022 naslednje spremembe:

  • s seznama je bilo brisanih (ukinjenih) skupno 6 postavk,
  • na nov seznam je dodanih 11 tarifnih oznak (gre za nove tarifne oznake ali za novejše proizvode, ki se uvrščajo med EEO).

Objavljeni seznam je osnova za obračunavanje okoljske dajatve za onesnaževanje okolja zaradi nastajanja odpadne EEO ter PBA v skladu z uredbo o okoljski dajatvi za poročevalsko obdobje od 1. julija 2023 dalje. Zavezanec za plačilo okoljske dajatve je pravna oseba ali samostojni podjetnik posameznik s sedežem v Republiki Sloveniji, ki daje EEO ter PBA v promet v Republiki Sloveniji in je proizvajalec EEO, pooblaščeni zastopnik proizvajalca iz predpisa, ki ureja EEO ali proizvajalec PBA.

July 10, 2023 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (vijaki)

Pojasnjevalne opombe KN k tarifnim oznakam 7318 15 35 do 7318 15 48, 7318 15 52 do 7318 15 95 in 7318 15 95 se spremenijo tako, da se vstavi novo besedilo pojasnjevalnih opomb, kot je določeno v spremembi Pojasnjevalnih opomb KN (UL EU C 241/2023).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

July 10, 2023 0 Comments

Prepoved udeležbe pri igrah na srečo - samoprepoved

July 10, 2023 0 Comments

Posodobljen seznam oseb, ki imajo pravnomočno odločbo o oprostitvi plačila okoljske dajatve za zgorevanje goriva

Ministrstvo za okolje in prostor je objavilo posodobljen seznam oseb, ki imajo pravnomočno odločbo o oprostitvi plačila okoljske dajatve za zgorevanje goriva od 1. 1. 2021 do 31. 12. 2023 in oseb, ki jim je bila izdana pravnomočna odločba o prenehanju upravičenosti do oprostitve plačila okoljske dajatve.

Sprememba je pri upravljavcu Javno podjetje KENOG d.o.o., Sedejeva ulica 7, 5000 Nova Gorica, ki mu je bila izdana odločba o prenehanju upravičenosti do oprostitve plačila okoljske dajatve št. 35462-19/2023-2570-3 z dne 25. 5. 2023. V navedeni odločbi je določeno, da je upravičenost prenehala z dnem 20. 5. 2023, odločba pa je postala pravnomočna dne 3. 7. 2023.

July 10, 2023 0 Comments

CELEX:32023D1430: Decision (EU) 2023/1430 of the European Parliament and of the Council of 15 March 2023 on the mobilisation of the European Globalisation Adjustment Fund for Displaced Workers following an application from Belgium – EGF/2022/002 BE/TNT

July 10, 2023 0 Comments

CELEX:62022TO0605: Order of the General Court (First Chamber) of 25 April 2023.#RT France v Council of the European Union.#Case T-605/22.

July 7, 2023 0 Comments

CELEX:62022TO0771: Order of the General Court (Fifth Chamber) of 20 June 2023.#NO v European Commission.#Case T-771/22.

July 7, 2023 0 Comments

CELEX:62022TO0327: Order of the General Court (Ninth Chamber) of 19 June 2023.#PS v European External Action Service.#Case T-327/22.

July 7, 2023 0 Comments

CELEX:62022CC0122: Opinion of Advocate General Ćapeta delivered on 6 July 2023.###

July 6, 2023 0 Comments

CELEX:62022CC0147: Opinion of Advocate General Emiliou delivered on 6 July 2023.###

July 6, 2023 0 Comments

CELEX:62022CC0354: Opinion of Advocate General Campos Sánchez-Bordona delivered on 6 July 2023.###

July 6, 2023 0 Comments

CELEX:62022CJ0007:           Arrêt de la Cour (première chambre) du 6 juillet 2023.#RQ contre Conseil de l'Union européenne et Commission européenne.#Pourvoi – Recours en indemnité – Politique économique et monétaire – Restructuration de la dette publique grecque – Participation du secteur privé – Préjudice tenant à la réduction de la valeur nominale des obligations d’État nouvellement émises par rapport à celle des obligations annulées – Déclarations des chefs d’État ou de gouvernement de la zone euro et des institutions de l’Union européenne – Décisions de l’Eurogroupe – Caractère informel et intergouvernemental de l’Eurogroupe – Responsabilité non contractuelle de l’Union – Imputabilité du dommage.#Affaire C-7/22 P.

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July 6, 2023 0 Comments

CELEX:62022CJ0285:           Arrêt de la Cour (huitième chambre) du 6 juillet 2023.#Michaël Julien contre Conseil de l'Union européenne.#Pourvoi – Recours en annulation – Accord de commerce et de coopération entre l’Union européenne et la Communauté européenne de l’énergie atomique, d’une part, et le Royaume-Uni de Grande-Bretagne et d’Irlande du Nord, d’autre part – Décision (UE) 2021/689 – Ressortissant du Royaume-Uni ayant des intérêts familiaux et patrimoniaux dans l’Union – Article 263, quatrième alinéa, TFUE – Qualité pour agir – Conditions – Intérêt à agir.#Affaire C-285/22 P.

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July 6, 2023 0 Comments

CELEX:62022CJ0462: Judgment of the Court (Fourth Chamber) of 6 July 2023.#BM v LO.#Reference for a preliminary ruling – Jurisdiction, recognition and enforcement of judgments in matrimonial matters – Regulation (EC) No 2201/2003 – Sixth indent of Article 3(1)(a) – Forum actoris – Condition – Habitual residence of the applicant in the Member State of the court seised for the entire period immediately before the application was made.#Case C-462/22.

July 6, 2023 0 Comments

CELEX:62021CJ0212: Judgment of the Court (Third Chamber) of 6 July 2023.#European Investment Bank v ClientEarth.#Appeal – Environment – Aarhus Convention – Regulation (EC) No 1367/2006 – Article 2(1)(f) – Concept of ‘environmental law’ – Article 2(1)(g) – Concept of ‘administrative act’ – Article 10(1) – Internal review of administrative acts – Resolution of the Board of Directors of the European Investment Bank (EIB) approving the financing of a biomass power generation plant – Rejection of the request for internal review of that resolution as inadmissible – Independence of the EIB in the sphere of its financial operations – Article 271(c) TFEU – Scope.#Case C-212/21 P.

July 6, 2023 0 Comments

CELEX:62021CJ0663: Judgment of the Court (First Chamber) of 6 July 2023.#Bundesamt für Fremdenwesen und Asyl v AA.#Reference for a preliminary ruling – Directive 2011/95/EU – Standards for granting refugee status or subsidiary protection status – Article 14(4)(b) – Revocation of refugee status – Third-country national convicted by a final judgment of a particularly serious crime – Danger to the community – Proportionality test – Directive 2008/115/EU – Return of illegally staying third-country nationals – Postponement of removal.#Case C-663/21.

July 6, 2023 0 Comments

CELEX:62022CJ0593: Judgment of the Court (Eighth Chamber) of 6 July 2023.#FS and WU v First Bank SA.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Scope – Article 1(2) – Exclusion of contractual terms reflecting mandatory statutory or regulatory provisions – Credit agreement denominated in a foreign currency – Terms relating to the exchange rate – Presumption of knowledge of the law.#Case C-593/22.

July 6, 2023 0 Comments

CELEX:62022CJ0166: Judgment of the Court (Seventh Chamber) of 6 July 2023.#Hellfire Massy Residents Association v An Bord Pleanála and Others.#Reference for a preliminary ruling – Environment – Directive 92/43/EEC – Conservation of natural habitats and of wild fauna and flora – Article 12 – System of strict protection for certain animal species – Article 16 – Derogation – Procedure for granting such a derogation – Right of public participation.#Case C-166/22.

July 6, 2023 0 Comments

CELEX:62022CJ0404: Judgment of the Court (Seventh Chamber) of 6 July 2023.#Ethnikos Organismos Pistopoiisis Prosonton & Epangelmatikou Prosanatolismou (E.O.P.P.E.P.) v Elliniko Dimosio.#Reference for a preliminary ruling – Information and consultation of workers – Directive 2002/14/EC – Scope – Meaning of ‘undertaking carrying out an economic activity’ – Private-law entity operating in the public sector – Removal of workers appointed to managerial positions – No prior information or consultation of employee representatives.#Case C-404/22.

July 6, 2023 0 Comments

CELEX:62022CJ0008: Judgment of the Court (First Chamber) of 6 July 2023.#XXX v Commissaire général aux réfugiés et aux apatrides.#Reference for a preliminary ruling – Directive 2011/95/EU – Standards for granting refugee status or subsidiary protection status – Article 14(4)(b) – Revocation of refugee status – Third-country national convicted by a final judgment of a particularly serious crime – Danger to the community – Proportionality test.#Case C-8/22.

July 6, 2023 0 Comments
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