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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:62020CJ0416_RES: Judgment of the Court (Fourth Chamber) of 17 December 2020.#TR v Generalstaatsanwaltschaft Hamburg.#Request for a preliminary ruling from the Hanseatisches Oberlandesgericht Hamburg.#Reference for a preliminary ruling – Urgent preliminary ruling procedure – Police and judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – European arrest warrant – Article 4a(1) – Surrender procedures between Member States – Conditions for execution – Grounds for optional non-execution – Exceptions – Mandatory execution – Sentence handed down in absentia – Absconding of the accused person – Directive (EU) 2016/343 – Articles 8 and 9 – Right to be present at the trial – Requirements in the event of a conviction in absentia – Verification upon surrender of the pers

August 21, 2024 0 Comments

CELEX:62018TJ0723_RES: Judgment of the General Court (Seventh Chamber, Extended Composition) of 3 March 2021.#João Miguel Barata v European Parliament.#Civil service – Officials – Promotion – Certification procedure – Exclusion of the applicant from the final list of officials entitled to take part in the training programme – Article 45a of the Staff Regulations – Action for annulment – Communication by registered letter – Article 26 of the Staff Regulations – Registered letter not collected by the person to whom it was addressed – Starting point of the period prescribed for instituting proceedings – Admissibility – Obligation to state reasons – Right to be heard – Principle of sound administration – Proportionality – Rules on the use of languages.#Case T-723/18.

August 21, 2024 0 Comments

CELEX:62018TJ0722_RES: Judgment of the General Court (Third Chamber) of 9 December 2020.#Repsol, SA v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark BASIC – Earlier national trade names basic and basic AG – Relative grounds for refusal – Use in the course of trade of a sign of more than mere local significance – Article 8(4) and Article 53(1)(c) of Regulation (EU) No 207/2009 (now Article 8(4) and Article 60(1)(c) of Regulation (EU) 2017/1001) – Declaration of partial invalidity – Decision taken following the annulment of an earlier decision by the General Court – Referral of the case back to a Board of Appeal – Lack of competence of the authority referring the case – Article 1(d) of Regulation (EC) No 216/96 – Cross-claim.#Case T-7

August 21, 2024 0 Comments

CELEX:62019CJ0225_RES: Judgment of the Court (Grand Chamber) of 24 November 2020.#R.N.N.S. and K.A. v Minister van Buitenlandse Zaken.#Requests for a preliminary ruling from the Rechtbank Den Haag zittingsplaats Haarlem.#References for a preliminary ruling – Area of freedom, security and justice – Community Code on Visas – Regulation (EC) No 810/2009 – Article 32(1) to (3) – Decision to refuse a visa – Annex VI – Standard form – Statement of reasons – Threat to public policy, internal security or public health, or to the international relations of any of the Member States – Article 22 – Procedure of prior consultation of central authorities of other Member States – Objection to the issuing of a visa – Appeal against a decision to refuse a visa – Scope of judicial review – Article 47 of the

August 21, 2024 0 Comments

CELEX:62017TJ0719_RES: Judgment of the General Court (Fifth Chamber) of 17 March 2021.#FMC Corporation v European Commission.#Plant-protection products – Active substance flupyrsulfuron-methyl – Non-renewal of inclusion in the Annex to Implementing Regulation (EU) No 540/2011 – Assessment procedure – Proposed classification of an active substance – Precautionary principle – Rights of defence – Legal certainty – Manifest error of assessment – Proportionality – Principle of non-discrimination – Principle of sound administration – Legitimate expectations.#Case T-719/17.

August 21, 2024 0 Comments

CELEX:62018CJ0620_RES: Judgment of the Court (Grand Chamber) of 8 December 2020.#Hungary v European Parliament and Council of the European Union.#Action for annulment – Directive (EU) 2018/957 – Freedom to provide services – Posting of workers – Terms and conditions of employment – Remuneration – Duration of posting – Determination of the legal basis – Articles 53 and 62 TFEU – Amendment of an existing directive – Article 9 TFEU – Misuse of powers – Principle of non-discrimination – Necessity – Principle of proportionality – Extent of the principle of freedom to provide services – Road transport – Article 58 TFEU – Regulation (EC) No 593/2008 – Scope – Principles of legal certainty and legislative clarity.#Case C-620/18.

August 21, 2024 0 Comments

CELEX:62018CJ0644_RES: Judgment of the Court (Grand Chamber) of 10 November 2020.#European Commission v Italian Republic.#Failure of a Member State to fulfil obligations – Environment – Directive 2008/50/EC – Ambient air quality – Article 13(1) and Annex XI – Systematic and persistent exceedance of limit values for microparticles (PM10) in certain Italian zones and agglomerations – Article 23(1) – Annex XV – Exceedance period to be ‘as short as possible’ – Appropriate measures.#Case C-644/18.

August 21, 2024 0 Comments

CELEX:62016TJ0769_RES: Judgment of the General Court (First Chamber, Extended Composition) of 24 March 2021.#Maxime Picard v European Commission.#Civil service – Members of the contract staff – Reform of the Staff Regulations in 2014 – Transitional measures relating to certain methods for calculating pension rights – Change in the rules following the signature of a new contract as a member of the contract staff – Definition of ‘being in service’.#Case T-769/16.

August 21, 2024 0 Comments

CELEX:62018CJ0815_RES: Judgment of the Court (Grand Chamber) of 1 December 2020.#Federatie Nederlandse Vakbeweging v Van den Bosch Transporten BV and Others.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Directive 96/71/EC – Article 1(1) and (3) and Article 2(1) – Posting of workers in the framework of the provision of services – Drivers working in international road transport – Scope – Concept of ‘posted worker’ – Cabotage operations – Article 3(1), (3) and (8) – Article 56 TFEU – Freedom to provide services – Collective agreements declared universally applicable.#Case C-815/18.

August 21, 2024 0 Comments

CELEX:62018TJ0093_RES: Judgment of the General Court (Fourth Chamber, Extended Composition) of 16 December 2020.#International Skating Union v European Commission.#Competition – Association of undertakings – Speed skating events – Decision finding an infringement of Article 101 TFEU – Regulations of a sports federation – Balance between competition law and the specific nature of the sport – Sports betting – Court of Arbitration for Sport – Guidelines on the calculation of fines – Scope of territorial application of Article 101 TFEU – Restriction of competition by object – Corrective measures.#Case T-93/18.

August 21, 2024 0 Comments

CELEX:62018TJ0207_RES: Judgment of the General Court (Eighth Chamber) of 16 December 2020 (Extracts).#PlasticsEurope v European Chemicals Agency.#REACH – Establishment of a list of substances identified with a view to their eventual inclusion in Annex XIV to Regulation (EC) No 1907/2006 – Supplement to the entry relating to the substance bisphenol A on that list – Articles 57 and 59 of Regulation No 1907/2006 – Manifest error of assessment – Weight of evidence approach – Exploratory studies – Intermediate uses – Proportionality.#Case T-207/18.

August 21, 2024 0 Comments

CELEX:62018CJ0626_RES: Judgment of the Court (Grand Chamber) of 8 December 2020.#Republic of Poland v European Parliament and Council of the European Union.#Action for annulment – Directive (EU) 2018/957 – Freedom to provide services – Posting of workers – Terms and conditions of employment – Remuneration – Duration of posting – Determination of the legal basis – Articles 53 and 62 TFEU – Amendment of an existing directive – Article 9 TFEU – Principle of non-discrimination – Necessity – Principle of proportionality – Regulation (EC) No 593/2008 – Scope – Road transport – Article 58 TFEU.#Case C-626/18.

August 21, 2024 0 Comments

CELEX:62017TJ0245_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 10 March 2021.#ViaSat, Inc. v European Commission.#Action for failure to act and for annulment – Electronic communications networks and services – Harmonised use of the 2 GHz frequency spectrum – Pan-European systems providing mobile satellite services (MSS) – Decision 2007/98/EC – Harmonised operator selection procedure – Authorisations granted to the selected operators – Decision No 626/2008/EC – Request for action to be taken – No formal notice – Adoption of a position by the Commission – Inadmissibility – Refusal to take action – Measure not actionable – Inadmissibility – Powers of the Commission.#Case T-245/17.

August 21, 2024 0 Comments

CELEX:32024D2152: Council Decision (EU) 2024/2152 of 15 July 2024 on the signing, on behalf of the European Union, and provisional application of the Protocol (2024-2029) implementing the Fisheries Partnership Agreement between the European Community and the Republic of Cabo Verde

August 21, 2024 0 Comments

UPRS Sodba II U 293/2021-14

Strošek končnega odjemalca za porabo električne energije predstavlja celotni znesek, ki ga je končni odjemalec plačal za porabljeno električno energijo (z izjemo stroškov prekomerne prevzete jalove energije), kar vključuje tudi DDV.
August 20, 2024 0 Comments

UPRS Sodba II U 24/2021-17

Odmera akontacije dohodnine od pokojnine, ki jo je tožnik prejemal od tujega izplačevalca, ni skladna s temeljnimi načeli davčnega postopka (to je načelom davčne pravičnosti, načelom materialne resnice ter načelom sorazmernosti), ki jih je pri odmeri davkov dolžan upoštevati davčni organ. Za odločitev v obravnavani zadevi je namreč bistveno, da je organ ob izdaji izpodbijane odločbe razpolagal z vsemi podatki, ki so ključni za ugotovitev tožnikove pričakovane dohodninske obveznosti na letni ravni. Te podatke (o predvidenih skupnih dohodkih zavezanca, prejetih od posameznih izplačevalcev) mora davčni organ upoštevati že pri odmeri akontacije dohodnine med letom. V času izdaje izpodbijane odločbe je namreč davčni organ lahko vnaprej z zadostno stopnjo verjetnosti predvidel, da tožnik tudi v letu 2020 (tako kot v preteklih letih) glede na svoje redne in pričakovane dohodke dohodnine na letni ravni ne bo dolžan plačati.
August 20, 2024 0 Comments

Zaradi združitve bank SKB d.d. in NOVA KBM d.d. v OTP banko d.d. komitenti nimajo obveznosti sporočanja spremembe plačilnega računa Finančni upravi RS

August 20, 2024 0 Comments

Izvoz svežega modroplavutega tuna v Korejo

August 20, 2024 0 Comments

CELEX:62019CJ0362_RES: Judgment of the Court (Fifth Chamber) of 4 March 2021.#European Commission v Fútbol Club Barcelona.#Appeal – State aid – Aid granted to certain professional football clubs – Article 107(1) TFEU – Concept of ‘advantage’ – Aid scheme – Regulation (EU) 2015/1589 – Article 1(d) – Reduced tax rate – Non-profit entities – Less advantageous tax deduction – Effect – Cross-appeal – Articles 169 and 178 of the Rules of Procedure of the Court of Justice.#Case C-362/19 P.

August 20, 2024 0 Comments

CELEX:62019CJ0481_RES: Judgment of the Court (Grand Chamber) of 2 February 2021.#DB v Commissione Nazionale per le Società e la Borsa (Consob).#Request for a preliminary ruling from the Corte costituzionale.#Reference for a preliminary ruling – Approximation of laws – Directive 2003/6/EC – Article 14(3) – Regulation (EU) No 596/2014 – Article 30(1)(b) – Market abuse – Administrative sanctions of a criminal nature – Failure to cooperate with the competent authorities – Articles 47 and 48 of the Charter of Fundamental Rights of the European Union – Right to remain silent and to avoid self-incrimination.#Case C-481/19.

August 20, 2024 0 Comments
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