Išči

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.


 

Izdaja obvestila o izteku roka za plačilo obveznosti za plačilo OPSV v novembru

Zaradi zamika roka za oddajo OPSV in časa potrebnega za vknjižbo vseh obveznosti, se lahko zgodi, da nekatera obvestila o izteku roka za plačilo OPSV v novembru ne bodo poslana uporabnikom mobilne aplikacije eDavki.

V zvezi s tem pojasnjujemo, da lahko zavezanci stanje svojih obveznosti preverijo eDavkih na knjigovodski kartici. V kolikor obveznost še ni knjižena na knjigovodski kartici, lahko višino obveznosti določenih z OPSV za oktober 2025 preverijo na pregledu OPSV (meni Vloženi dokumenti), kjer je mogoče tudi pripraviti plačilne naloge s QR kodo oziroma opraviti spletno plačilo.

November 14, 2025 0 Comments

Izdaja obvestila o izteku roka za plačilo obveznosti za plačilo OPSV v novembru

Rok za oddajo obračunov prispevkov za socialno varnost (OPSV) za oktober 2025 se zaradi nedelovnih dni izteče v ponedeljek, 17. novembra 2025.

Zaradi zamika roka za oddajo OPSV in časa potrebnega za vknjižbo vseh obveznosti, se lahko zgodi, da nekatera obvestila o izteku roka za plačilo OPSV v novembru ne bodo poslana uporabnikom mobilne aplikacije eDavki.

V zvezi s tem pojasnjujemo, da lahko zavezanci stanje svojih obveznosti preverijo eDavkih na knjigovodski kartici. V kolikor obveznost še ni knjižena na knjigovodski kartici, lahko višino obveznosti določenih z OPSV za oktober 2025 preverijo na pregledu OPSV (meni Vloženi dokumenti), kjer je mogoče tudi pripraviti plačilne naloge s QR kodo oziroma opraviti spletno plačilo.

November 14, 2025 0 Comments

Izdaja eRačunov

Zaradi navedenega se bo izdaja eRačunov za plačilo prispevkov za socialno varnost za oktober 2025, ki zapadejo v plačilo 20. novembra 2025, lahko začela šele 18. novembra 2025. E-računi za plačilo prispevkov za socialno varnost bodo zavezancem predvidoma dostavljeni 19. novembra 2025.

November 14, 2025 0 Comments

Izdaja eRačunov

Zaradi navedenega se bo izdaja eRačunov za plačilo prispevkov za socialno varnost za oktober 2025, ki zapadejo v plačilo 20. novembra 2025, lahko začela šele 18. novembra 2025. E-računi za plačilo prispevkov za socialno varnost bodo zavezancem predvidoma dostavljeni 19. novembra 2025.

November 14, 2025 0 Comments

Izdaja eRačunov

Rok za oddajo obračunov prispevkov za socialno varnost (OPSV) za oktober 2025 se zaradi nedelovnih dni izteče v ponedeljek, 17. novembra 2025. 

Zaradi navedenega se bo izdaja eRačunov za plačilo prispevkov za socialno varnost za oktober 2025, ki zapadejo v plačilo 20. novembra 2025, lahko začela šele 18. novembra 2025. E-računi za plačilo prispevkov za socialno varnost bodo zavezancem predvidoma dostavljeni 19. novembra 2025.

November 14, 2025 0 Comments

CELEX:32025D2324: Council Decision (EU) 2025/2324 of 13 November 2025 on the financial contributions to be paid by the parties to the European Development Fund to finance that fund, setting out the ceiling for the annual amount of the contribution for 2027, the annual amount of the contribution for 2026, the amount of the first instalment of the contribution for 2026 and an indicative, non-binding forecast for the expected annual amounts of contributions for the years 2028 and 2029

November 14, 2025 0 Comments

CELEX:32024R1252R(04)

The corrigendum does not concern the English version.
November 14, 2025 0 Comments

CELEX:32025D2322: Council Decision (CFSP) 2025/2322 of 13 November 2025 in support of strengthening state capacities to enhance the protection of civilians and mitigate the impact of conventional and emerging weapons technologies

November 14, 2025 0 Comments

Pojasnjevalne opombe kombinirane nomenklature EU (separatorji iz plastičnih mas)

Pojasnjevalne opombe k tarifni številki 3921 se spremenijo tako, da se za zadnjim stavkom vstavi novi stavek pojasnjevalnih opomb, k tarifni oznaki 8507 90 31 pa se vstavi nova pojasnjevalna opomba, kot je določeno v spremembi Pojasnjevalnih opomb KN  (UL EU C/2025/6096).

Spremembe pojasnjevalnih opomb KN so objavljene na spletni strani FURS.

November 13, 2025 0 Comments

Nov postopek na carinskem uradu tranzita ob prehodu meje med Avstrijo in Švico

Najavo je potrebno oddati preko IT aplikacije "Smart Border Austria" (trenutno ime:Zoll Korridorverkehr Vorarlberg) pred prihodom na carinski urad tranzita.

Če predhodna najava ne bo oddana, bo prevozno sredstvo zavrnjeno na carinskem uradu tranzita.

Zakonodajna podlaga:

  • Člen 184(e) UCC-DA (Delegirana uredba k Carinskemu zakoniku Unije)
  • Design Document for National Transit Applications (DDNTA), poglavje III.I.2 – Communication between the Office of Transit and the External Domain

Več informacij:

November 13, 2025 0 Comments

Nov postopek na carinskem uradu tranzita ob prehodu meje med Avstrijo in Švico

Najavo je potrebno oddati preko IT aplikacije "Smart Border Austria" (trenutno ime:Zoll Korridorverkehr Vorarlberg) pred prihodom na carinski urad tranzita.

Če predhodna najava ne bo oddana, bo prevozno sredstvo zavrnjeno na carinskem uradu tranzita.

Zakonodajna podlaga:

  • Člen 184(e) UCC-DA (Delegirana uredba k Carinskemu zakoniku Unije)
  • Design Document for National Transit Applications (DDNTA), poglavje III.I.2 – Communication between the Office of Transit and the External Domain

Več informacij:

November 13, 2025 0 Comments

CELEX:62024TJ0291_INF: Judgment of the General Court (Sixth Chamber) of 9 July 2025.#Sumol + Compal Marcas, S. A. v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative trade mark FIZI AQUA – Earlier national word mark FRIZE – Earlier national figurative mark FrizE – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-291/24.

November 13, 2025 0 Comments

CELEX:62023TJ0163_INF: Judgment of the General Court (Fifth Chamber) of 9 July 2025.#Fritz Egger GmbH & Co. OG and Others v European Chemicals Agency.#REACH – Substances of very high concern – Establishment of a candidate list for eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 – Decision identifying melamine as a substance meeting the criteria laid down for inclusion in the list – Right to be heard – Principle of good administration – Article 57 of Regulation No 1907/2006 – Manifest error of assessment – Ultra vires – Proportionality.#Case T-163/23.

November 13, 2025 0 Comments

CELEX:62024TO0445_INF: Order of the General Court (Second Chamber) of 21 July 2025.#Josep Francesc Gómez Jiménez and Others v European Union Intellectual Property Office.#Case T-445/24.

November 13, 2025 0 Comments

CELEX:62024TO0443_INF: Order of the General Court (Third Chamber) of 17 July 2025.#ECE Group GmbH & Co. KG v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark ECE LOGISTICS – International registration designating the European Union of the earlier figurative mark ECE – Earlier EU word mark ECE – Earlier national word mark ECE Logistics – Relative ground for invalidity – No likelihood of confusion – No similarity between the goods and services – Article 8(1)(b) and Article 53(1)(a) of Regulation (EC) No 207/2009 – Obligation to state reasons – Article 94(1) of Regulation (EU) 2017/1001 – Action manifestly lacking any foundation in law.#Case T-443/24.

November 13, 2025 0 Comments

CELEX:62024TJ0128_INF: Judgment of the General Court (First Chamber) of 9 July 2025.#Guangzhou Wanglaoji Grand Health Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Figurative mark representing three Chinese characters – Absolute ground for invalidity – Bad faith – Article 52(1)(b) of Regulation (EC) No 207/2009 (now Article 59(1)(b) of Regulation (EU) 2017/1001).#Case T-128/24.

November 13, 2025 0 Comments

CELEX:62024TJ0402_INF: Judgment of the General Court (Sixth Chamber) of 2 July 2025.#Vintae Luxury Wine Specialists SLU v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark VITAE – Article 58(1)(a) of Regulation (EU) 2017/1001 – Proof of genuine use.#Case T-402/24.

November 13, 2025 0 Comments

CELEX:62024TJ0121_INF: Judgment of the General Court (First Chamber) of 9 July 2025.#Guangzhou Wanglaoji Grand Health Co. Ltd v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – Figurative marks representing three Chinese characters – Word mark WANG LAO JI – Absolute ground for invalidity – Bad faith – Article 52(1)(b) of Regulation (EC) No 207/2009 (now Article 59(1)(b) of Regulation (EU) 2017/1001).#Joined Cases T-121/24 to T-127/24 and T-129/24.

November 13, 2025 0 Comments

CELEX:62024TJ0513_INF: Judgment of the General Court (Eighth Chamber) of 2 July 2025.#Lunar Outpost Inc. v European Union Intellectual Property Office.#EU trade mark – Application for the EU word mark LUNAR OUTPOST – Absolute grounds for refusal – Descriptive character – No distinctive character – Article 7(1)(b) and (c) of Regulation (EU) 2017/1001.#Case T-513/24.

November 13, 2025 0 Comments

CELEX:62023TJ0437_INF: Judgment of the General Court (Ninth Chamber) of 9 July 2025.#Hala Almaghout v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in view of the situation in Syria – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Restrictions on entry into the territory of the Member States – List of persons, entities and bodies subject to restrictions on entry into the territory of the Member States – Maintenance of the applicant’s name on the lists – Error of assessment.#Case T-437/23.

November 13, 2025 0 Comments
RSS
245678910Last