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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 1709/2020-49

Glede davčno priznanih odhodkov je relevantna določba 29. člena ZDDPO-2. Prvi odstavek 29. člena ZDDPO-2 določa, da se za ugotavljanje dobička priznajo odhodki, potrebni za pridobitev prihodkov, ki so obdavčeni po tem zakonu. Odhodki, ki niso potrebni za pridobitev prihodkov, so v skladu z drugim odstavkom istega člena tisti odhodki, za katere glede na dejstva in okoliščine izhaja, da: 1. niso neposreden pogoj za opravljanje dejavnosti in niso posledica opravljanja dejavnosti; 2. imajo značaj privatnosti; 3. niso skladni z običajno poslovno prakso. V skladu s sodno prakso je treba 29. člen ZDDPO-2 pravilno razumeti tako, da je davčno priznan vsak dokazan odhodek, ki je v razumni in logični povezavi z ustvarjanjem prihodkov. Za dokazovanje (obstoja) odhodka ima davčni zavezanec, ki zanj nima ustrezne verodostojne knjigovodske listine, možnost dokazovanja navedenega dejstva z drugimi dokaznimi sredstvi. Vrhovno sodišče je jasno razmejilo druge dohodke (11....
April 12, 2024 0 Comments

CELEX:62021CC0647: Opinion of Advocate General Collins delivered on 11 April 2024.###

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CELEX:62022CC0600: Opinion of Advocate General Szpunar delivered on 11 April 2024.###

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CELEX:62022CC0709: Opinion of Advocate General Kokott delivered on 11 April 2024.###

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CELEX:62022CC0792: Opinion of Advocate General Rantos delivered on 11 April 2024.###

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CELEX:62022CC0579: Opinion of Advocate General Ćapeta delivered on 11 April 2024.###

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CELEX:62023CC0028: Opinion of Advocate General Campos Sánchez-Bordona delivered on 11 April 2024.###

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CELEX:62023CC0187: Opinion of Advocate General Campos Sánchez-Bordona delivered on 11 April 2024.###

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CELEX:62021CC0768: Opinion of Advocate General Pikamäe delivered on 11 April 2024.###

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CELEX:62024CC0015: Opinion of Advocate General Collins delivered on 11 April 2024.###

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CELEX:62023CJ0122: Judgment of the Court (Seventh Chamber) of 11 April 2024.#Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Sofia pri Tsentralno upravlenie na Natsionalna agentsia za prihodite v „Legafact“ EOOD.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Turnover taxes – Special scheme for small enterprises – Annual turnover – Difference in treatment between taxable persons – National legislation imposing VAT on a person in the event of late submission of an application for registration – Punitive nature.#Case C-122/23.

April 12, 2024 0 Comments

CELEX:62023CJ0114: Judgment of the Court (Third Chamber) of 11 April 2024.#Prokuratura Rejonowa Warszawa Ochota v KB.#Reference for a preliminary ruling – Article 267 TFEU – Interpretation sought by the referring court necessary to enable it to give judgment – Independence of the judiciary – Conditions for the appointment of ordinary judges – Possibility of challenging a final judgment or decree of criminal conviction at the stage of proceedings to enforce that judgment or decree – Admissibility of the requests for a preliminary ruling.#Case C-114/23.

April 12, 2024 0 Comments

CELEX:62023CJ0116: Judgment of the Court (Seventh Chamber) of 11 April 2024.#XXXX v Sozialministeriumservice.#Reference for a preliminary ruling – Social security – Migrant workers – Family benefits – Regulation (EC) No 883/2004 – Article 3 – Sickness benefits – Scope – Care leave allowance – National of a Member State residing and working in another Member State and caring for a family member in the first Member State – Ancillary nature in respect of the care allowance – Article 4 – Equality of treatment.#Case C-116/23.

April 12, 2024 0 Comments

CELEX:62023CJ0006: Judgment of the Court (Eighth Chamber) of 11 April 2024.#X v Agrárminiszter.#Reference for a preliminary ruling – Agriculture – Common agricultural policy (CAP) – European Agricultural Fund for Rural Development (EAFRD) – Applicability ratione materiae – Applicability ratione temporis – Regulation (EC) No 1698/2005 – Article 22 – Support for the setting up of young farmers – Article 71 – Eligibility – Conditions for granting – Legislation of a Member State laying down the obligation to work continuously as a farmer, as a main activity and as a sole trader – Additional eligibility conditions – Regulation (EU) No 1306/2013 – Article 63 – Delegated Regulation (EU) No 640/2014 – Article 35 – Eligibility criterion – Commitment.#Case C-6/23.

April 12, 2024 0 Comments

CELEX:62023CJ0183: Judgment of the Court (Ninth Chamber) of 11 April 2024.#Credit Agricole Bank Polska SA v AB.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction, recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 6(1) – Scope – Contract concluded by a consumer who is a national of a third State with a bank established in a Member State – Proceedings brought against that consumer – Court of the last known domicile of the consumer in a Member State.#Case C-183/23.

April 12, 2024 0 Comments

CELEX:62021CJ0741: Judgment of the Court (Third Chamber) of 11 April 2024.#GP v juris GmbH.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 82 – Right to compensation for damage caused by data processing that infringes that regulation – Concept of ‘non-material damage’ – Impact of the seriousness of the damage suffered – Liability of the controller – Possible exemption in the event of default of a person acting under his or her authority within the meaning of Article 29 – Assessment of the amount of compensation – Inapplicability of the criteria laid down for administrative fines in Article 83 – Assessment in the event of multiple infringements of that regulation.#Case C-741/21.

April 12, 2024 0 Comments

CELEX:62023CJ0173: Judgment of the Court (Third Chamber) of 11 April 2024.#Eventmedia Soluciones SL v Air Europa Líneas Aéreas SAU.#Reference for a preliminary ruling – Air transport – Montreal Convention – Article 19 – Compensation for damage occasioned by delay in the carriage of baggage – Assignment to a commercial company of the passenger’s claim against the air carrier – Contractual clause prohibiting such an assignment – Directive 93/13/EC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Review of its own motion of the unfairness of the clause prohibiting the assignment of passenger rights – Detailed rules for that review in the context of a dispute between the assignee company and the air carrier – Principles of equivalence and effectiveness – Principle of audi

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CELEX:62022CC0555: Opinion of Advocate General Medina delivered on 11 April 2024.###

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CELEX:62022CJ0723: Judgment of the Court (Sixth Chamber) of 11 April 2024.#Citadines Betriebs GmbH v MPLC Deutschland GmbH.#Reference for a preliminary ruling – Intellectual property – Copyright and related rights – Directive 2001/29/EC – Article 3(1) – Communication to the public – Meaning – Provision of television sets in a hotel – Transmission of a signal by means of a coaxial cable distributor – Directive 93/83/EEC – Cable retransmission – Cable operators – Meaning – Licensing agreement with collective management organisations for cable retransmission – Retransmission of that signal by means of that hotel’s own cable distribution network.#Case C-723/22.

April 12, 2024 0 Comments

CELEX:62022CJ0316: Judgment of the Court (Fifth Chamber) of 11 April 2024.#Gabel Industria Tessile SpA and Canavesi SpA v A2A Energia SpA and Others.#Reference for a preliminary ruling – Directive 2008/118/EC – Article 1(2) – Excise duties – Electricity – National legislation creating an additional tax on electricity excise duties – Lack of specific purposes – Additional tax deemed contrary to Directive 2008/118/EC by the national courts – Recovery by the final consumer of the tax unduly paid from the supplier alone – Article 288 TFEU – Direct effect – Principle of effectiveness.#Case C-316/22.

April 12, 2024 0 Comments
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