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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.


 

UPRS Sodba I U 471/2020-10

Iz besedila 77. člena ZDavP-2 izhaja, da nelistinski dokazi (kot je npr. zaslišanje prič) niso izključeni, zakonska dikcija, da se trditve „praviloma“ dokazuje s tam naštetimi listinskimi dokazi, pa zgolj izraža usmeritev zakonodajalca v učinkovitost postopanja v davčnem postopku, saj je dokazovanje z listinami po naravi stvari lažje in hitrejše. Davčni organ je v postopku pridobil pisne izjave zaposlenih delavcev pri tožniku. Tudi po presoji sodišča gre v obravnavanem primeru navedenih izjav procesno za zaslišanje prič in ne za pridobivanje podatkov v smislu 41. člena ZDavP-2, ki se nanj sklicuje davčni organ, pri katerem tožnik ni sodeloval. Zato so utemelji tožbeni razlogi, da je s tem kršeno načelo zaslišanja stranke.
April 6, 2023 0 Comments

CELEX:62017TJ0338_INF: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022.#Société Air France v European Commission.#Case T-338/17.

April 5, 2023 0 Comments

CELEX:62017TJ0343_INF: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022.#Cathay Pacific Airways Ltd v European Commission.#Case T-343/17.

April 5, 2023 0 Comments

CELEX:62017TJ0344_INF: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022.#Latam Airlines Group SA and Lan Cargo SA v European Commission.#Case T-344/17.

April 5, 2023 0 Comments

CELEX:62017TJ0323_INF: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022.#Martinair Holland NV v European Commission.#Case T-323/17.

April 5, 2023 0 Comments

CELEX:62018TJ0565_INF: Judgment of the General Court (First Chamber) of 9 September 2020.#P. Krücken Organic GmbH v European Commission.#Case T-565/18.

April 5, 2023 0 Comments

CELEX:62017TJ0334_INF: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022.#Cargolux Airlines International SA v European Commission.#Case T-334/17.

April 5, 2023 0 Comments

CELEX:62017TJ0325_INF:           Arrêt du Tribunal (quatrième chambre élargie) du 30 mars 2022.#Koninklijke Luchtvaart Maatschappij NV contre Commission européenne.#Concurrence – Ententes – Marché du fret aérien – Décision constatant une infraction à l’article 101 TFUE, à l’article 53 de l’accord EEE et à l’article 8 de l’accord entre la Communauté et la Suisse sur le transport aérien – Coordination d’éléments du prix des services de fret aérien (surtaxe carburant, surtaxe sécurité, paiement d’une commission sur les surtaxes) – Échange d’informations – Compétence territoriale de la Commission – Infraction unique et continue – Égalité de traitement – Obligation de motivation – Montant de l’amende – Valeur des ventes – Gravité de l’infraction – Circonstances atténuantes – Encouragement du c

This document does not exist in English.
April 5, 2023 0 Comments

Težave pri oddaji obrazcev DODKIS in IGR – P1 na eDavkih

Od torka, 4. 4. 2023, beležimo težave pri oddaji obrazcev DODKIS in IGR – P1 na eDavkih. Zavezanci zaradi ne oddaje do roka 5. 4. 2023, ne bodo sankcionirani.

Hvala za razumevanje.

April 5, 2023 0 Comments

Težave pri oddaji obrazcev DODKIS in IGR – P1 na eDavkih

Od torka, 4. 4. 2023, beležimo težave pri oddaji obrazcev DODKIS in IGR – P1 na eDavkih. Zavezanci zaradi ne oddaje do roka 5. 4. 2023, ne bodo sankcionirani.

Hvala za razumevanje.

April 5, 2023 0 Comments

Težave pri oddaji obrazcev DODKIS in IGR – P1 na eDavkih

Od torka, 4. 4. 2023, beležimo težave pri oddaji obrazcev DODKIS in IGR – P1 na eDavkih. Zavezanci zaradi ne oddaje do roka 5. 4. 2023, ne bodo sankcionirani.

Hvala za razumevanje.

April 5, 2023 0 Comments

Težave pri oddaji obrazcev DODKIS in IGR – P1 na eDavkih

Od torka, 4. 4. 2023, beležimo težave pri oddaji obrazcev DODKIS in IGR – P1 na eDavkih. Zavezanci zaradi ne oddaje do roka 5. 4. 2023, ne bodo sankcionirani.

Hvala za razumevanje.

April 5, 2023 0 Comments

CELEX:32019L1158R(04)

The corrigendum does not concern the English version.
April 5, 2023 0 Comments

CELEX:32019R0629R(01)

The corrigendum does not concern the English version.
April 5, 2023 0 Comments

CELEX:32023R0427R(03)

The corrigendum does not concern the English version.
April 5, 2023 0 Comments

CELEX:32021R1060R(08):           Rectificatif au règlement (UE) 2021/1060 du Parlement européen et du Conseil du 24 juin 2021 portant dispositions communes relatives au Fonds européen de développement régional, au Fonds social européen plus, au Fonds de cohésion, au Fonds pour une transition juste et au Fonds européen pour les affaires maritimes, la pêche et l'aquaculture, et établissant les règles financières applicables à ces Fonds et au Fonds «Asile, migration et intégration», au Fonds pour la sécurité intérieure et à l'instrument de soutien financier à la gestion des frontières et à la politique des visas («Journal officiel de l'Union européenne» L 231 du 30 juin 2021)

The corrigendum does not concern the English version.
April 5, 2023 0 Comments

CELEX:32023R0734: Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts (Text with EEA relevance)

April 5, 2023 0 Comments

CELEX:62022CO0785: Order of the Vice-President of the Court of 28 March 2023.#Eulex Kosovo v SC.#Interim relief – Article 278 TFEU – Appeal – Application for suspension of operation of a measure – Judgment of the General Court of the European Union given by default – Urgency – Pecuniary damage.#Case C-785/22 P-R.

April 4, 2023 0 Comments

CELEX:62022CO0034:           Ordonnance de la Cour (sixième chambre) du 27 mars 2023.#VN contre Belgische Staat.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 99 du règlement de procédure de la Cour – Libre prestation des services – Libre circulation des capitaux – Restrictions – Législation fiscale – Impôt sur les revenus – Exonération fiscale réservée aux intérêts payés par les banques remplissant certaines conditions légales – Discrimination indirecte – Établissements de crédit établis en Belgique et établissements établis dans un autre État membre de l’Union européenne ou de l’Espace économique européen.#Affaire C-34/22.

This document does not exist in English.
April 4, 2023 0 Comments

CELEX:62022CO0493: Order of the Court (Eighth Chamber) of 16 March 2023.#ARMAPROCURE SRL v Ministerul Apărării Naţionale and BlueSpace TECHNOLOGY SRL.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Public Procurement – Directive 2009/81/EC – Article 55(4) – Article 57(2) – Interest in bringing proceedings – Access to the review procedures – Tenderer excluded from a public procurement procedure by a decision of the contracting authority that has become final – National regulation depriving such a tenderer of access to a means of appeal – No interest in bringing proceedings.#Case C-493/22.

April 4, 2023 0 Comments
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