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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:62019CJ0388_SUM: Judgment of the Court (First Chamber) of 18 March 2021.#MK v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Direct taxation – Tax on capital gains from immovable property – Free movement of capital – Basis for assessment of tax – Discrimination – Option to be taxed according to the same arrangements as residents – Compliance with EU law.#Case C-388/19.

May 13, 2025 0 Comments

CELEX:62019CJ0346_SUM: Judgment of the Court (Tenth Chamber) of 17 December 2020.#Bundeszentralamt für Steuern v Y-GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Refund of VAT – Directive 2008/9/EC – Article 8(2)(d) – Article 15 – Indication of number of the invoice – Refund application.#Case C-346/19.

May 13, 2025 0 Comments

CELEX:62020CJ0048_SUM: Judgment of the Court (Sixth Chamber) of 18 March 2021.#UAB “P” v Dyrektor Izby Skarbowej w B.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Taxes improperly invoiced – Good faith on the part of the issuer of the invoice – Risk of loss of tax revenue – Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced – Principles of fiscal neutrality and proportionality.#Case C-48/20.

May 13, 2025 0 Comments

CELEX:62019TO0468(05):           Ordonnance du Tribunal (dixième chambre élargie) du 30 avril 2025.#Confédération nationale du Crédit mutuel e.a. contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2019 – Retrait de l’acte initialement attaqué – Non-lieu à statuer partiel – Obligation de motivation – Droit d’être entendu – Erreur de droit – Erreur manifeste d’appréciation – Exception d’illégalité – Recours en partie manifestement dépourvu de tout fondement en droit.#Affaire T-468/19.

This document does not exist in English.
May 13, 2025 0 Comments

CELEX:62019TO0467(05):           Ordonnance du Tribunal (dixième chambre élargie) du 30 avril 2025.#BNP Paribas et BNP Paribas Arbitrage contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2019 – Retrait de l’acte initialement attaqué – Non-lieu à statuer partiel – Obligation de motivation – Droit d’être entendu – Erreur de droit – Erreur manifeste d’appréciation – Exception d’illégalité – Recours en partie manifestement dépourvu de tout fondement en droit.#Affaire T-467/19.

This document does not exist in English.
May 13, 2025 0 Comments

CELEX:62019CJ0607_SUM: Judgment of the Court (Fifth Chamber) of 17 December 2020.#Husqvarna AB v Lidl Digital International GmbH & Co. KG.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – EU trade marks – Regulation (EC) No 207/2009 – Article 51(1)(a) – Article 55(1) – Revocation of rights in an EU mark – EU mark which has not been put to genuine use within a continuous period of five years – Expiry of the period of five years – Date of assessment.#Case C-607/19.

May 13, 2025 0 Comments

CELEX:62024CO0318(02)

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May 13, 2025 0 Comments

CELEX:62019CJ0466_SUM: Judgment of the Court (Eighth Chamber) of 28 January 2021.#Qualcomm, Inc. and Qualcomm Europe, Inc. v European Commission.#Appeal – Competition – Abuse of dominant position – Market for UMTS-compliant baseband chipsets – Regulation (EC) No 1/2003 – Article 18(3) – Decision to request information – Necessity of the information requested – Proportionality – Burden of proof – Self-incrimination.#Case C-466/19 P.

May 13, 2025 0 Comments

CELEX:62019CJ0655_SUM: Judgment of the Court (Sixth Chamber) of 20 January 2021.#Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov v LN.#Request for a preliminary ruling from the Curtea de Apel Alba Iulia.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2 – Article 9 – Concepts of ‘economic activity’ and ‘taxable person’ – Transactions which seek to obtain income from goods on a continuing basis – Acquisition by a creditor of immovable property in the context of an enforcement procedure carried out for the purpose of the recovery of loans secured by mortgage guarantees and the sale of those buildings – Simple exercise of the right of ownership by its holder.#Case C-655/19.

May 13, 2025 0 Comments

CELEX:62019CJ0218_SUM: Judgment of the Court (First Chamber) of 17 December 2020.#Adina Onofrei v Conseil de l’ordre des avocats au barreau de Paris and Others.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Free movement of persons – Freedom of establishment – Access to the profession of lawyer – Exemption from training and diploma requirements – Grant of the exemption – Conditions – National legislation providing for an exemption for category A civil servants and former category A civil servants or for persons treated as such with experience in the professional practice of national law, on national territory, in the national civil service of the Member State concerned or in an international organisation.#Case C-218/19.

May 13, 2025 0 Comments

CELEX:62019TO0466(05):           Ordonnance du Tribunal (dixième chambre élargie) du 30 avril 2025.#Société générale e.a. contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2019 – Retrait de l’acte initialement attaqué – Non-lieu à statuer partiel – Obligation de motivation – Droit d’être entendu – Erreur de droit – Erreur manifeste d’appréciation – Exception d’illégalité – Recours en partie manifestement dépourvu de tout fondement en droit.#Affaire T-466/19.

This document does not exist in English.
May 13, 2025 0 Comments

CELEX:62024TO0452: Order of the General Court (Tenth Chamber) of 5 May 2025.#DR v European Insurance and Occupational Pensions Authority.#Action for annulment and for damages – Civil service – Compliance with the time limits laid down in Articles 90 and 91 of the Staff Regulations – Request for review of a decision which has become final – No substantial new fact – Inadmissibility.#Case T-452/24.

May 13, 2025 0 Comments

Občasno moten dostop do storitev sistema eDavki in G2G, 13.5.2025

Obveščamo vas, da občasno beležimo moten dostop do storitev sistema eDavki in G2G. Težava je v reševanju.

Za nevšečnosti se opravičujemo in prosimo za razumevanje.

May 13, 2025 0 Comments

Občasno moten dostop do storitev sistema eDavki in G2G, 13.5.2025

Obveščamo vas, da občasno beležimo moten dostop do storitev sistema eDavki in G2G. Težava je v reševanju.

Za nevšečnosti se opravičujemo in prosimo za razumevanje.

May 13, 2025 0 Comments

Občasno moten dostop do storitev sistema eDavki in G2G, 13.5.2025

Obveščamo vas, da občasno beležimo moten dostop do storitev sistema eDavki in G2G. Težava je v reševanju.

Za nevšečnosti se opravičujemo in prosimo za razumevanje.

May 13, 2025 0 Comments

Občasno moten dostop do storitev sistema eDavki in G2G, 13.5.2025

Obveščamo vas, da občasno beležimo moten dostop do storitev sistema eDavki in G2G. Težava je v reševanju.

Za nevšečnosti se opravičujemo in prosimo za razumevanje.

May 13, 2025 0 Comments

Podjetniki in podjetja lahko E-račun za plačilo obveznih dajatev prejmejo na elektronski naslov

May 13, 2025 0 Comments

CELEX:32025D0894: Council Decision (EU) 2025/894 of 5 May 2025 on the position to be taken on behalf of the European Union within the EPA Council and within the Committee of Senior Officials established by the Economic Partnership Agreement between the European Union, of the one part, and the Republic of Kenya, Member of the East African Community, of the other part as regards the adoption of the Rules of Procedure for the EPA Council, of the Rules of Procedure for Dispute Settlement and the Code of Conduct for Arbitrators and Mediators, and of the Rules of Procedure for the Committee of Senior Officials

May 13, 2025 0 Comments

CELEX:32025D0889: Council Decision (CFSP) 2025/889 of 12 May 2025 supporting the European network of independent non-proliferation and disarmament think tanks

May 13, 2025 0 Comments

CELEX:32025R0886: Council Implementing Regulation (EU) 2025/886 of 12 May 2025 implementing Regulation (EU) 2019/796 concerning restrictive measures against cyber-attacks threatening the Union or its Member States

May 13, 2025 0 Comments
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