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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:32024L1640R(02)

The corrigendum does not concern the English version.
March 19, 2025 0 Comments

CELEX:32009L0016R(06)

The corrigendum does not concern the English version.
March 19, 2025 0 Comments

UPRS Sodba I U 618/2021-30

Po presoji sodišča sta prvostopenjski in pritožbeni organ storila bistveno kršitev določb postopka. Prvostopenjski organ, ker se do dokaznega predloga zaslišanja prič ni opredelil, pritožbeni organ pa, ker ga je napačno presodil, da tožnik z njimi ni izkazal s stopnjo verjetnosti, ki je več kot samo golo zatrjevanje in s tem tožniku ni omogočil pravice do izjave. Tožnik upravičeno ugovarja, da je bilo materialno pravo in sicer 74. člen ZDavP-2 napačno uporabljeno, ker posel ne more biti hkrati navidezen posel in del zlorabe drugih predpisov, saj si učinka navedenega medsebojno nasprotujeta, kar izhaja iz ustaljene sodne prakse.
March 18, 2025 0 Comments

UPRS Sodba II U 175/2023-20

Angleško in slovensko besedilo Konvencije se razhajata. Angleško besedilo prvega a) odstavka 19. člena Konvencije, za razliko od slovenske verzije, ne vsebuje pogoja, da bi morala biti nadomestila izplačana pri opravljanju državnih funkcij oziroma nalog državnega značaja. V 30. členu Konvencija določa, da je bila sestavljena v več istovetnih izvodih, v slovenskem, nemškem in angleškem jeziku. Vsa tri besedila so verodostojna. V primeru razhajanj pa je merodajno angleško besedilo. Na podlagi navedene določbe je v obravnavanem primeru treba uporabiti angleško besedilo prvega a) odstavka 19. člena Konvencije, ki pogoja "pri opravljanju državne službe" ne vsebuje. Iz sodne prakse Upravnega sodišča izhaja, da določba prvega a) odstavka 19. člena Konvencije zajema vse prejemke v javnih službah.
March 18, 2025 0 Comments

VSRS Sodba in sklep X Ips 27/2024

Posojilnega razmerja med pravno osebo kot posojilodajalcem in z njo povezano fizično osebo kot posojilojemalcem le zaradi pogodbeno nedoločenega roka za vračilo posojila (vračilo na poziv) ter pomanjkanja zavarovanja posojila, kadar posojilojemalec posojilo vrača, v takem primeru, kot je obravnavani, ni dovoljeno prekvalificirati iz posojila v obdavčljivo izplačilo povezani fizični osebi.Dejstvo, da pravna oseba še ni podala zahteve za vračilo posojila in da rok za zastaranje terjatve iz naslova posojila še ni potekel, samo po sebi ni ovira, da davčni organ sredstev, ki jih je povezana fizična oseba prejela na podlagi posojilne pogodbe, v kateri rok vračila ni določen, ne bi mogel pravno okvalificirati kot njen obdavčljiv dohodek. Tak položaj bi na primer nastopil, če bi bilo ugotovljeno, da posojilna pogodba prikriva nek drug pravni posel (v tem primeru je za obdavčenje merodajen prikrit pravni posel, tretji odstavek 74. člena Zakona o davčnem postopku...
March 18, 2025 0 Comments

CELEX:62021CJ0726_SUM: Judgment of the Court (First Chamber) of 12 October 2023.#Criminal proceedings against GR and Others.#Request for a preliminary ruling from the Županijski sud u Puli-Pola.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Convention implementing the Schengen Agreement – Article 54 – Charter of Fundamental Rights of the European Union – Article 50 – Principle ne bis in idem – Assessment in the light of the facts contained in the grounds of the judgment – Assessment in the light of the facts examined in the context of a preliminary investigation and omitted from the indictment – Meaning of ‘the same acts’.#Case C-726/21.

March 18, 2025 0 Comments

CELEX:62021CJ0123_SUM: Judgment of the Court (First Chamber) of 28 September 2023.#Changmao Biochemical Engineering Co. Ltd v European Commission.#Appeal – Dumping – Imports of tartaric acid originating in China – Determination of normal value – Regulation (EU) 2016/1036 – Article 2(7) – Protocol on the Accession of the People’s Republic of China to the World Trade Organisation (WTO) – Article 15 – Determination of the state of vulnerability of the European Union industry – Determination of the existence of a threat of injury.#Case C-123/21 P.

March 18, 2025 0 Comments

CELEX:62021CJ0711_SUM: Judgment of the Court (Fourth Chamber) of 22 June 2023.#XXX and XXX v État belge.#Requests for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Article 267 TFEU – Admissibility – Continued interest in bringing proceedings in the dispute in the main proceedings – Obligation of the referring court to verify.#Joined Cases C-711/21 and C-712/21.

March 18, 2025 0 Comments

CELEX:62022CJ0268_SUM: Judgment of the Court (Seventh Chamber) of 22 June 2023.#Vitol SA v Belgische Staat.#Request for a preliminary ruling from the Nederlandstalige rechtbank van eerste aanleg Brussel.#Reference for a preliminary ruling – Commercial policy – Protection against dumping – Imports of biodiesel originating in Argentina and Indonesia – Validity of Implementing Regulation (EU) No 1194/2013 – Admissibility – No action for annulment brought by the applicant in the main proceedings – Importer – Determination of dumping – Factors to be taken into consideration.#Case C-268/22.

March 18, 2025 0 Comments

CELEX:62020CJ0468_SUM: Judgment of the Court (First Chamber) of 8 June 2023.#Fastweb SpA and Others v Autorità per le Garanzie nelle Comunicazioni.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Electronic communications networks and services – Directives 2002/19/EC, 2002/20/EC, 2002/21/EC et 2002/22/EC – Article 49 TFEU – Freedom of establishment – Article 56 TFEU – Freedom to provide services – National legislation granting the national regulatory authority the power to impose on telephony service providers a minimum time frame for the renewal of offers and a minimum time frame for billing – Consumer protection – Principle of proportionality – Principle of equal treatment.#Case C-468/20.

March 18, 2025 0 Comments

CELEX:62021CJ0204_SUM: Judgment of the Court (Grand Chamber) of 5 June 2023.#European Commission v Republic of Poland.#Failure of a Member State to fulfil obligations – Second subparagraph of Article 19(1) TEU – Article 47 of the Charter of Fundamental Rights of the European Union ‐ Rule of law – Effective legal protection in the fields covered by EU law – Independence of judges – Article 267 TFEU – Possibility of making a reference to the Court for a preliminary ruling – Primacy of EU law – Jurisdiction in relation to the lifting of the immunity from criminal prosecution of judges and in the field of employment law, social security and retirement of judges of the Sąd Najwyższy (Supreme Court, Poland) conferred on the Disciplinary Chamber of that court – National courts prohibited from cal

March 18, 2025 0 Comments

CELEX:62022CJ0078_SUM: Judgment of the Court (Eighth Chamber) of 4 May 2023.#ALD Automotive s.r.o. v DY.#Request for a preliminary ruling from the Vrchní soud v Praze.#Reference for a preliminary ruling – Directive 2011/7/EU – Combating late payments in commercial transactions – Article 6 – Fixed minimum sum of EUR 40 as compensation for the recovery costs incurred by the creditor – Late payment regarding contracts for successive performance – Fixed compensation due in respect of each late payment – Obligation to give full effect to EU law – Obligation of interpretation in compliance with EU law – General principles of national private law.#Case C-78/22.

March 18, 2025 0 Comments

Stroški za neposlovno rabo pod drobnogledom Finančne uprave

March 18, 2025 0 Comments

CELEX:32008R1005R(06)

The corrigendum does not concern the English version.
March 18, 2025 0 Comments

CELEX:32010R0904R(04)

The corrigendum does not concern the English version.
March 18, 2025 0 Comments

CELEX:32025D0521: Council Decision (EU) 2025/521 of 10 March 2025 on the signing, on behalf of the European Union, of the Agreement between the European Union and the Republic of Lebanon, in the form of an Exchange of Letters, amending and supplementing the Agreement for scientific and technological cooperation between the European Union and the Republic of Lebanon setting out the terms and conditions for the participation of the Republic of Lebanon in the Partnership for Research and Innovation in the Mediterranean Area (PRIMA)

March 18, 2025 0 Comments

CELEX:32025D0529: Council Decision (CFSP) 2025/529 of 17 March 2025 on Union support for the United Nations Institute for Disarmament Research project ‘Science and Technology Watchtower: Monitoring Innovation for Disarmament’

March 18, 2025 0 Comments

CELEX:32024R1263R(02)

The corrigendum does not concern the English version.
March 18, 2025 0 Comments

CELEX:32013R0952R(15):           Rectificatif au règlement (UE) n° 952/2013 du Parlement européen et du Conseil du 9 octobre 2013 établissant le code des douanes de l’Union (JO L 269 du 10.10.2013)

The corrigendum does not concern the English version.
March 18, 2025 0 Comments

CELEX:32023R2842R(02)

The corrigendum does not concern the English version.
March 18, 2025 0 Comments
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