modro poslovanje....

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.

UPRS Sodba IV U 231/2019-20 Davčni organ in posledično tudi sodišče v postopku davčne izvršbe ne sme presojati in posegati v vsebino izvršilnih naslovov niti preverjati postopka do njegove izdaje. Izvršilni naslovi so bili izdani v drugem postopku, naloga davčnega organa, ki je izdal izpodbijani sklep, pa je, da začne in vodi davčno izvršbo za obveznost, ki ni bila plačana. Ker tožnik kot dolžnikov dolžnik ni ravnal v skladu s sklepom o izvršbi, s katerim je bila zarubljena dolžnikova terjatev do njega kot dolžnikovega dolžnika, je prvostopenjski organ pravilno izdal odločbo, s katero je dolžnikovemu dolžniku naložil, da plača znesek, enak znesku zarubljene terjatve, ki bi jo moral po sklepu o izvršbi plačati na predpisane račune. June 14, 2023 0 Comments	UPRS Sodba IV U 72/2020-19 Toženka je pravilno pojasnila način vročanja tožniku. Davčni organ vloži dokument, ki ga je treba vročiti, v portal eDdavki in prek njega obvesti zavezanca za davek, da je prejel dokument, ki mu ga je treba vročiti. Informativno sporočilo o elektronsko odloženem dokumentu zavezanec za davek prejme tudi na elektronski naslov, če ga je sporočil organu. June 14, 2023 0 Comments
UPRS Sodba IV U 164/2018-25 Tožniku so bila v kontroliranem obdobju na bančni račun nakazana denarna sredstva, ki jih davčnemu organu ni napovedal. Sporna v upravnem sporu ostaja pravna narava prejemkov, za katere tožnik trdi, da niso njegova sredstva, temveč so sredstva vlagateljev, oziroma sklep davčnega organa, da tožnik s predloženimi dokazi zatrjevanih vlaganj ni dokazal. Sodišče se strinja s presojo dokazov, ki so bili izvedeni v davčnem postopku in s sklepom o dejanskem stanju, ki na podlagi vseh dejstev in okoliščin, ki so bile ugotovljene v davčnem postopku, izhaja iz izpodbijane odločbe in odločbe o pritožbi. June 14, 2023 0 Comments	CELEX:62023CO0140: Order of the Vice-President of the Court of 5 June 2023.#European Association of Non-Integrated Metal Importers & distributors (Euranimi) v European Commission.#Appeal – Intervention – Commercial policy – Dumping – Imports of stainless steel cold-rolled flat products originating in India and Indonesia – Representative trade association.#Case C-140/23 P(I). June 13, 2023 0 Comments
CELEX:62022TJ0061_INF: Judgment of the General Court (Fifth Chamber) of 19 April 2023.#OD v European Union Agency for Criminal Justice Cooperation.#Case T-61/22. June 13, 2023 0 Comments	CELEX:62021TJ0749_INF: Judgment of the General Court (Third Chamber) of 19 April 2023.#Gerhard Grund Gerüste e.K. v European Union Intellectual Property Office.#Case T-749/21. June 13, 2023 0 Comments
CELEX:62018TJ0020_INF: Judgment of the General Court (Ninth Chamber) of 26 April 2023.#CV v European Commission.#Case T-20/18. June 13, 2023 0 Comments	CELEX:62021TJ0549_INF: Arrêt du Tribunal (juge unique) du 26 avril 2023.#Rochem Group AG contre Office de l’Union européenne pour la propriété intellectuelle.#Marque de l’Union européenne – Procédure de nullité – Enregistrement international désignant l’Union européenne – Marque figurative ROCHEM – Marque nationale figurative antérieure ROCHEM MARINE – Cause de nullité relative – Preuve de l’usage sérieux de la marque antérieure – Articles 15 et 57, paragraphe 2, du règlement (CE) no 207/2009 [devenus articles 18 et 64, paragraphe 2, du règlement (UE) 2017/1001].#Affaire T-549/21. This document does not exist in English. June 13, 2023 0 Comments
CELEX:62021TJ0546_INF: Judgment of the General Court (Single Judge) of 26 April 2023.#Rochem Group AG v European Union Intellectual Property Office.#Case T-546/21. June 13, 2023 0 Comments	CELEX:62021TJ0548_INF: Judgment of the General Court (Single Judge) of 26 April 2023.#Rochem Group AG v European Union Intellectual Property Office.#Case T-548/21. June 13, 2023 0 Comments
CELEX:62021TJ0547_INF: Judgment of the General Court (Single Judge) of 26 April 2023.#Rochem Group AG v European Union Intellectual Property Office.#Case T-547/21. June 13, 2023 0 Comments	CELEX:62023TO0179: Order of the President of the General Court of 9 June 2023.#Fédération de la fonction publique européenne section Conseil (FFPE section Conseil) v Council of the European Union.#Case T-179/23 R. June 13, 2023 0 Comments
CELEX:32023D1154: Council Decision (EU) 2023/1154 of 8 June 2023 appointing a member and three alternate members, proposed by the Republic of Latvia, of the Committee of the Regions June 13, 2023 0 Comments	CELEX:62021TJ0535_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-535/21. June 12, 2023 0 Comments
CELEX:62022TJ0308_INF: Judgment of the General Court (First Chamber) of 29 March 2023.#celotec GmbH & Co. KG v European Union Intellectual Property Office.#Case T-308/22. June 12, 2023 0 Comments	CELEX:62021TJ0588_INF: Arrêt du Tribunal (dixième chambre) du 29 mars 2023.#Tinnus Enterprises LLC contre Office de l’Union européenne pour la propriété intellectuelle.#Dessin ou modèle communautaire – Procédure de nullité – Dessin ou modèle communautaire enregistré représentant une partie des installations pour la distribution de fluides – Motif de nullité – Non-respect des conditions de protection – Article 25, paragraphe 1, sous b), du règlement (CE) no 6/2002 – Caractéristiques de l’apparence d’un produit exclusivement imposées par sa fonction technique – Article 8, paragraphe 1, du règlement no 6/2002.#Affaire T-588/21. This document does not exist in English. June 12, 2023 0 Comments
CELEX:62021TJ0555_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-555/21. June 12, 2023 0 Comments	CELEX:62021TJ0545_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-545/21. June 12, 2023 0 Comments
CELEX:62021TJ0576_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-576/21. June 12, 2023 0 Comments	CELEX:62021TJ0577_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-577/21. June 12, 2023 0 Comments

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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

UPRS Sodba IV U 231/2019-20

UPRS Sodba IV U 72/2020-19

UPRS Sodba IV U 164/2018-25

CELEX:62022TJ0061_INF: Judgment of the General Court (Fifth Chamber) of 19 April 2023.#OD v European Union Agency for Criminal Justice Cooperation.#Case T-61/22.

CELEX:62021TJ0749_INF: Judgment of the General Court (Third Chamber) of 19 April 2023.#Gerhard Grund Gerüste e.K. v European Union Intellectual Property Office.#Case T-749/21.

CELEX:62018TJ0020_INF: Judgment of the General Court (Ninth Chamber) of 26 April 2023.#CV v European Commission.#Case T-20/18.

CELEX:62021TJ0546_INF: Judgment of the General Court (Single Judge) of 26 April 2023.#Rochem Group AG v European Union Intellectual Property Office.#Case T-546/21.

CELEX:62021TJ0548_INF: Judgment of the General Court (Single Judge) of 26 April 2023.#Rochem Group AG v European Union Intellectual Property Office.#Case T-548/21.

CELEX:62021TJ0547_INF: Judgment of the General Court (Single Judge) of 26 April 2023.#Rochem Group AG v European Union Intellectual Property Office.#Case T-547/21.

CELEX:62023TO0179: Order of the President of the General Court of 9 June 2023.#Fédération de la fonction publique européenne section Conseil (FFPE section Conseil) v Council of the European Union.#Case T-179/23 R.

CELEX:32023D1154: Council Decision (EU) 2023/1154 of 8 June 2023 appointing a member and three alternate members, proposed by the Republic of Latvia, of the Committee of the Regions

CELEX:62021TJ0535_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-535/21.

CELEX:62022TJ0308_INF: Judgment of the General Court (First Chamber) of 29 March 2023.#celotec GmbH & Co. KG v European Union Intellectual Property Office.#Case T-308/22.

CELEX:62021TJ0555_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-555/21.

CELEX:62021TJ0545_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-545/21.

CELEX:62021TJ0576_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-576/21.

CELEX:62021TJ0577_INF: Judgment of the General Court (Tenth Chamber) of 29 March 2023.#Tinnus Enterprises LLC v European Union Intellectual Property Office.#Case T-577/21.

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