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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:32023R0429R(02): Corrigendum to Council Implementing Regulation (EU) 2023/429 of 25 February 2023 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (Official Journal of the European Union L 59 I of 25 February 2023)

April 13, 2023 0 Comments

CELEX:32023D0432R(03): Corrigendum to Council Decision (CFSP) 2023/432 of 25 February 2023 amending Decision 2014/145/CFSP concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine (Official Journal of the European Union L 59 I of 25 February 2023)

April 13, 2023 0 Comments

CELEX:32019D1754R(01)

The corrigendum does not concern the English version.
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CELEX:32022L2464R(02)

The corrigendum does not concern the English version.
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CELEX:32013R1308R(24)

The corrigendum does not concern the English version.
April 13, 2023 0 Comments

CELEX:32023D0501R(01)

The corrigendum does not concern the English version.
April 13, 2023 0 Comments

CELEX:32023R0500R(01)

The corrigendum does not concern the English version.
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CELEX:62021TO0654_INF: Order of the General Court (Ninth Chamber) of 2 June 2022.#Eurecna SpA v European Commission.#Case T-654/21.

April 12, 2023 0 Comments

CELEX:62021TO0527(01)_INF: Order of the General Court (Eighth Chamber) of 29 April 2022.#Stefania Abenante and Others v European Parliament and Council of the European Union.#Case T-527/21.

April 12, 2023 0 Comments

CELEX:62021TJ0156: Judgment of the General Court (Fifth Chamber) of 7 September 2022.#Völkl GmbH & Co. KG v European Union Intellectual Property Office.#Case T-156/21.

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CELEX:62021CO0459_INF: Order of the Court (Sixth Chamber) of 9 December 2022.#The Navigator Company SA and Navigator Pulp Figueira SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Case C-459/21.

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CELEX:62022CO0324_INF: Order of the Court (Sixth Chamber) of 1 December 2022.#Union nationale des indépendants solidaires (UNIS) v European Commission.#Case C-324/22 P.

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CELEX:62019CJ0573_INF: Judgment of the Court (Seventh Chamber) of 12 May 2022.#European Commission v Italian Republic.#Case C-573/19.

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CELEX:62022CO0419_INF: Order of the Court of 16 December 2022.#Group Nivelles v European Union Intellectual Property Office.#Case C-419/22 P.

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CELEX:62016CO0488_INF: Order of the Court (Seventh Chamber) of 4 October 2022.#Freistaat Bayern v Bundesverband Souvenir – Geschenke – Ehrenpreise eV.#Case C-488/16 P-DEP.

April 12, 2023 0 Comments

CELEX:62020TO0083_INF: Order of the General Court (Sixth Chamber) of 16 June 2022.#bonnanwalt Vermögens- und Beteiligungsgesellschaft mbH v European Union Intellectual Property Office.#Case T-83/20.

April 12, 2023 0 Comments

CELEX:62021TO0497(01)_INF: Order of the General Court (Fourth Chamber) of 10 May 2022.#Giovanna Paola Girardi v European Union Intellectual Property Office.#Case T-497/21.

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CELEX:62021TO0585_INF: Order of the General Court (Fifth Chamber) of 1 June 2022.#Zásilkovna s. r. o v European Commission.#Case T-585/21.

April 12, 2023 0 Comments

UPRS Sodba I U 42/2020-34

Sodišče s tem v zvezi pojasnjuje, da je odločba o statusu kmeta ugotovitvena in učinkuje od tedaj, ko je nastalo pravno dejstvo, na katerega se nanaša. Organ, ki odloča v konkretnem postopku odobritve pravnega posla, pa ima po določbi šestega odstavka 24. člena ZKZ možnost, da preveri dejansko stanje, ki je bilo podlaga za priznanje statusa kmeta. Tako ni mogoče pritrditi tožbeni navedbi, da toženka ni pristojna za ugotavljanje, ali tožnik izpolnjuje pogoje za pridobitev statusa kmeta. Upravičeno pa tožnik ugovarja, da iz izpodbijane odločbe ne izhaja, zakaj je organ sploh podvomil, ali je tožnik kmet (glede na to, da je imel pravnomočno odločbo o statusu kmeta). Sodišče se strinja s tožnikom, da časovna oddaljenost pridobitve statusa kmeta sama po sebi ne more biti ustrezen razlog. V tem delu sodišče izpodbijane odločbe zaradi tako pomanjkljive obrazložitve ne more preizkusiti, kar predstavlja bistveno kršitev pravil postopka po 7. točki drugega odstavka...
April 12, 2023 0 Comments

UPRS Sodba IV U 208/2017-22

Ker tožnica v postopku ni izkazala predaje posojila družbi, tudi posledično ni izkazala, da bi bili zneski, ki so ji bili v letu 2013 nakazani s strani te družbe na njen TRR, vrnitev posojila. Davčni organ je te prejemke obravnaval kot druge dohodke in odmeril dohodnino.
April 12, 2023 0 Comments
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