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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:62022CJ0430: Judgment of the Court (Sixth Chamber) of 8 June 2023.#VB v Spetsializirana prokuratura.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 8(4) – Right to be present at the trial – Proceedings conducted in absentia – Reopening of the proceedings – Notice to the person convicted in absentia of his or her right to have the proceedings reopened.#Case C-430/22.

June 8, 2023 0 Comments

CELEX:62021CJ0407: Judgment of the Court (Second Chamber) of 8 June 2023.#Union fédérale des consommateurs - Que choisir (UFC - Que choisir) and Consommation, logement et cadre de vie (CLCV) v Premier ministre and Ministre de l’Économie, des Finances et de la Relance.#Reference for a preliminary ruling – Package travel and linked travel arrangements – Directive (EU) 2015/2302 – Article 12(2) to (4) – Termination of a package travel contract – Unavoidable and extraordinary circumstances – COVID-19 pandemic – Refund of payments made by the traveller concerned for a package – Refund in the form of a sum of money or equivalent refund in the form of a credit note (‘voucher’) – Obligation to provide that traveller with a refund not later than 14 days after the relevant contract is terminated – T

June 8, 2023 0 Comments

CELEX:62021CJ0747: Judgment of the Court (Seventh Chamber) of 8 June 2023.#PAO Severstal v European Commission.#Appeal – Dumping – Implementing Regulation (EU) 2016/1328 – Imports of certain cold-rolled flat steel products originating in the People’s Republic of China and the Russian Federation – Definitive anti-dumping duty – Regulation (EC) No 1225/2009 – Article 18(1) – Necessary information – Absence – Article 9(4) – ‘Lesser duty rule’ – Target price – Profit margin of the Union industry – Establishment – Selection of the most recent representative year – Article 2(9) – Construction of the export price – Injury to the Union industry – Application by analogy – Calculation of the underselling margin – Statement of reasons.#Case C-747/21 P.

June 8, 2023 0 Comments

CELEX:62021CJ0640: Judgment of the Court (Fifth Chamber) of 8 June 2023.#SC Zes Zollner Electronic SRL v Direcţia Regională Vamală Cluj – Biroul Vamal de Frontieră Aeroport Cluj Napoca.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Excess quantity of goods discovered after the release of the goods – Article 173 – Amendment of a customs declaration – Goods other than those originally covered by the declaration to amend – Article 174 – Invalidation of a customs declaration – Article 42 – Penalties imposed by the customs authorities responsible – Delegated Regulation (EU) 2015/2446.#Case C-640/21.

June 8, 2023 0 Comments

CELEX:62022CJ0322: Judgment of the Court (Seventh Chamber) of 8 June 2023.#E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Reference for a preliminary ruling – Principle of sincere cooperation – Principle of effectiveness – Tax levied by a Member State in breach of EU law – Breach established following a ruling of the Court of Justice – Right to be paid interest on the overpayment – National legislation limiting the right to the payment of interest to the period running until the thirtieth day following the publication of the ruling of the Court of Justice in the Official Journal of the European Union.#Case C-322/22.

June 8, 2023 0 Comments

CELEX:62021CJ0567: Judgment of the Court (Third Chamber) of 8 June 2023.#BNP Paribas SA v TR.#Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 44/2001 – Articles 33 and 36 – Recognition of a judgment given in another Member State – Question raised incidentally before the courts of another Member State – Effects produced by that judgment in the State of origin – Admissibility of an action brought in the Member State addressed after that judgment – National procedural rules imposing the concentration of claims in a single set of proceedings.#Case C-567/21.

June 8, 2023 0 Comments

CELEX:62021CJ0408: Judgment of the Court (Tenth Chamber) of 8 June 2023.#Council of the European Union v Laurent Pech.#Appeal – Access to documents – Regulation (EC) No 1049/2001 – Article 4(2), second indent – Protection of legal advice – Article 4(3), first subparagraph – Protection of the decision-making process – Refusal to grant full access to a legal opinion of the Council of the European Union’s Legal Service.#Case C-408/21 P.

June 8, 2023 0 Comments

CELEX:62021TJ0750_INF: Judgment of the General Court (First Chamber) of 22 March 2023.#Beauty Biosciences LLC v European Union Intellectual Property Office.#Case T-750/21.

June 8, 2023 0 Comments

CELEX:62021TJ0344_INF: Judgment of the General Court (Third Chamber) of 29 March 2023.#Plusmusic AG v European Union Intellectual Property Office.#Case T-344/21.

June 8, 2023 0 Comments

CELEX:62022TJ0005_INF: Judgment of the General Court (Third Chamber) of 22 March 2023.#Puma SE v European Union Intellectual Property Office.#Case T-5/22.

June 8, 2023 0 Comments

CELEX:62021TJ0505_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-505/21.

June 8, 2023 0 Comments

Izvajanje nadzora tujih prevoznikov pri prejemih in pošiljanjih, ki so jih dolžna izvajati podjetja na podlagi 102. člena Zakona o prevozih v cestnem prometu blaga

June 8, 2023 0 Comments

Izvajanje nadzora tujih prevoznikov pri prejemih in pošiljanjih, ki so jih dolžna izvajati podjetja na podlagi 102. člena Zakona o prevozih v cestnem prometu blaga

June 8, 2023 0 Comments

Izvajanje nadzora tujih prevoznikov pri prejemih in pošiljanjih, ki so jih dolžna izvajati podjetja na podlagi 102. člena Zakona o prevozih v cestnem prometu blaga

June 8, 2023 0 Comments

Obvestilo o objavi Izvedbene uredbe Komisije (EU) 2023/1100 o uvedbi preventivnih ukrepov v zvezi z nekaterimi izdelki s poreklom iz Ukrajine – podaljšanje ukrepa

Ukrep se nanaša na naslednje izdelkePoimenovanje izdelkaOznaka blagaPšenicaNavadna pšenica (razen semena za setev)ex 1001 99 00KoruzaKoruza (razen semena za setev)1005 90 00Oljna ogrščicaSeme oljne repice ali ogrščice, celo ali lomljeno (razen semena za setev)1205 10 90;ex 1205 90 00Sončnično semeSončnično seme, celo ali lomljeno (razen semena za setev)1206 00 91;1206 00 99 Navedeno pomeni, da v Sloveniji omejitev sprostitve zadevnega blaga ne velja, je pa potrebno ob sprostitvi tega blaga v prosti promet v Sloveniji  v podatkovni element 2/3 carinske deklaracije vpisati oznako Y844 – Blago, ki ni sproščeno v prosti promet v Bolgariji, na Madžarskem, Poljskem, v Romuniji ali na Slovaškem – Posebne določbe.Uredba je začela veljati na dan objave tj. 5. 6. 2023 in se uporablja do 15. 9. 2023.
June 8, 2023 0 Comments

Obvestilo o objavi Izvedbene uredbe Komisije (EU) 2023/1100 o uvedbi preventivnih ukrepov v zvezi z nekaterimi izdelki s poreklom iz Ukrajine – podaljšanje ukrepa

Ukrep se nanaša na naslednje izdelkePoimenovanje izdelkaOznaka blagaPšenicaNavadna pšenica (razen semena za setev)ex 1001 99 00KoruzaKoruza (razen semena za setev)1005 90 00Oljna ogrščicaSeme oljne repice ali ogrščice, celo ali lomljeno (razen semena za setev)1205 10 90;ex 1205 90 00Sončnično semeSončnično seme, celo ali lomljeno (razen semena za setev)1206 00 91;1206 00 99 Navedeno pomeni, da v Sloveniji omejitev sprostitve zadevnega blaga ne velja, je pa potrebno ob sprostitvi tega blaga v prosti promet v Sloveniji  v podatkovni element 2/3 carinske deklaracije vpisati oznako Y844 – Blago, ki ni sproščeno v prosti promet v Bolgariji, na Madžarskem, Poljskem, v Romuniji ali na Slovaškem – Posebne določbe.Uredba je začela veljati na dan objave tj. 5. 6. 2023 in se uporablja do 15. 9. 2023.
June 8, 2023 0 Comments

Obvestilo o objavi Izvedbene uredbe Komisije (EU) 2023/1100 o uvedbi preventivnih ukrepov v zvezi z nekaterimi izdelki s poreklom iz Ukrajine – podaljšanje ukrepa

Ukrep se nanaša na naslednje izdelkePoimenovanje izdelkaOznaka blagaPšenicaNavadna pšenica (razen semena za setev)ex 1001 99 00KoruzaKoruza (razen semena za setev)1005 90 00Oljna ogrščicaSeme oljne repice ali ogrščice, celo ali lomljeno (razen semena za setev)1205 10 90;ex 1205 90 00Sončnično semeSončnično seme, celo ali lomljeno (razen semena za setev)1206 00 91;1206 00 99 Navedeno pomeni, da v Sloveniji omejitev sprostitve zadevnega blaga ne velja, je pa potrebno ob sprostitvi tega blaga v prosti promet v Sloveniji  v podatkovni element 2/3 carinske deklaracije vpisati oznako Y844 – Blago, ki ni sproščeno v prosti promet v Bolgariji, na Madžarskem, Poljskem, v Romuniji ali na Slovaškem – Posebne določbe.Uredba je začela veljati na dan objave tj. 5. 6. 2023 in se uporablja do 15. 9. 2023.
June 8, 2023 0 Comments

UPRS Sodba I U 1449/2019-12

Kot izhaja iz Uredbe 1307/2013/EU Evropskega parlamenta in Sveta z dne 17. decembra 2013 o podpori za razvoj podeželja iz Evropskega kmetijskega sklada za razvoj podeželja (EKSRP) in razveljavitvi Uredbe Sveta (ES) št. 1698/2005, na katero se sklicuje organ in ki v 4. členu določa, da se v tej uredbi uporabljajo naslednje opredelitve pojmov: „kmet“ pomeni fizično ali pravno osebo oziroma združenje fizičnih ali pravnih oseb, ne glede na pravni status, ki je takemu združenju in njegovim članom dodeljen z nacionalno zakonodajo, katerih kmetijsko gospodarstvo je na ozemlju uporabe Pogodb, opredeljenem v členu 52 PEU v povezavi s členoma 349 in 355 PDEU, in ki opravlja kmetijsko dejavnost (točka a prvega odstavka); „kmetijsko gospodarstvo“ pa pomeni vse enote, ki se uporabljajo za kmetijske dejavnosti in s katerimi upravlja kmet ter se nahajajo na ozemlju iste države članice (točka b prvega odstavka). Iz teh definicij ni mogoče izluščiti pravila, da morajo KMG, ki...
June 8, 2023 0 Comments

CELEX:32023D1116: Council Decision (EU) 2023/1116 of 25 May 2023 on the conclusion, on behalf of the European Union, of the Protocol amending the Marrakesh Agreement establishing the World Trade Organization, as regards the Agreement on fisheries subsidies

June 8, 2023 0 Comments

CELEX:32003L0087R(06)

The corrigendum does not concern the English version.
June 8, 2023 0 Comments
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