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.


 

CELEX:62023TN0031: Case T-31/23: Action brought on 30 January 2023 — QN v eu-LISA

March 13, 2023 0 Comments

CELEX:62022TN0820: Case T-820/22: Action brought on 23 December 2022 — Coppo Gavazzi v Parliament

March 13, 2023 0 Comments

CELEX:62022TN0807: Case T-807/22: Action brought on 23 December 2022 — Lombardo v Parliament

March 13, 2023 0 Comments

CELEX:62023TN0024: Case T-24/23: Action brought on 25 January 2023 — UF v Commission

March 13, 2023 0 Comments

CELEX:62022TN0815: Case T-815/22: Action brought on 23 December 2022 — Aita v Parliament

March 13, 2023 0 Comments

CELEX:62023TN0015: Case T-15/23: Action brought on 20 January 2023 — Romania v Commission

March 13, 2023 0 Comments

CELEX:62023TN0012: Case T-12/23: Action brought on 19 January 2023 — Beauty Boutique v EUIPO — Lightningbolt Europe (Device of a lightning)

March 13, 2023 0 Comments

CELEX:62023TN0025: Case T-25/23: Action brought on 27 January 2023 — Orgatex v EUIPO — Longton (Ground marking)

March 13, 2023 0 Comments

CELEX:62022TN0810: Case T-810/22: Action brought on 23 December 2022 — Nobilia v Parliament

March 13, 2023 0 Comments

CELEX:62022TN0821: Case T-821/22: Action brought on 23 December 2022 — Di Meo v Parliament

March 13, 2023 0 Comments

CELEX:62022TN0824: Case T-824/22: Action brought on 23 December 2022 — Filippi v Parliament

March 13, 2023 0 Comments

CELEX:62023TN0026: Case T-26/23: Action brought on 30 January 2023 — Feed v EUIPO — The Feed.com (Feed.)

March 13, 2023 0 Comments

CELEX:62022TA0351: Case T-351/22: Judgment of the General Court of 25 January 2023 — De Dietrich Process Systems v EUIPO — Koch-Glitsch (SCHEIBEL) (EU trade mark — Invalidity proceedings — EU word mark SCHEIBEL — Absolute ground for invalidity — Article 7(1)(c) and Article 51(1)(a) of Regulation (EC) No 40/94 (now Article 7(1)(c) and Article 59(1)(a) of Regulation (EU) 2017/1001))

March 13, 2023 0 Comments

CELEX:32023D0567: Council Decision (EU) 2023/567 of 9 March 2023 on the position to be taken, on behalf of the European Union, in the 66th session of the Commission on Narcotic Drugs on the scheduling of substances under the Single Convention on Narcotic Drugs of 1961, as amended by the 1972 Protocol, and the Convention on Psychotropic Substances of 1971

March 13, 2023 0 Comments

CELEX:32018R1139R(11)

The corrigendum does not concern the English version.
March 13, 2023 0 Comments

CELEX:32023D0569: Council Decision (EU) 2023/569 of 9 March 2023 on the position to be taken on behalf of the European Union at the Council of the International Civil Aviation Organization, in respect of proposals for the amendment of Annex 16, Volumes I to III to the Chicago Convention, concerning Standards and Recommended Practices relating to environmental protection

March 13, 2023 0 Comments

CELEX:32023D0568: Council Decision (EU) 2023/568 of 9 March 2023 on the position to be taken on behalf of the Union in the 228th session of the Council of the International Civil Aviation Organization (ICAO) as regards the adoption of Amendment 93 to Annex 10 – Aeronautical Telecommunications, Volume I – Radio Navigation Aids of the Convention on International Civil Aviation and of the amendment to the Technical instructions for the safe transport of dangerous goods by air to permit active tracking devices powered by small lithium batteries in checked baggage

March 13, 2023 0 Comments

UPRS Sodba I U 1499/2021-79

Tretji osebi, ki je v zahtevi prosilke in v izreku izpodbijane odločbe poimensko navedena, pred izdajo izpodbijane odločbe v upravnem postopku ne na prvi in tudi ne na drugi stopnji upravnega odločanja ni bila dana možnost, da bi se skladno z določili 9. člena ZUP in 146. člena ZUP v povezavi z 22. členom Ustave izjavila o dejstvih in okoliščinah, ki so pomembne za odločitev. Posledično je tožena stranka (vsaj) preuranjeno zaključila, da je treba pritožbi ugoditi in prvostopenjsko odločbo odpraviti, pri čemer je ostalo nepojasnjeno njeno stališče (cit): "da mora organ zavezanec omogočiti dostop do dokumentov, ki se nahajajo v informatiziranih podatkovnih zbirkah, čeprav priklic iz zbirke, tehnično gledano, vedno pomeni nastanek (ustvarjanje) novega dokumenta", kar onemogoča preizkus pravilnosti in zakonitosti izpodbijane odločbe.
March 10, 2023 0 Comments

UPRS Sklep in sodba I U 1827/2018-14

Tožniku v postopku pred izdajo izpodbijanega sklepa ni bila izdana odmerna odločba niti ni imel možnosti kakršnekoli prijave v postopku na prvi stopnji. Izpodbijana odločitev sloni na pravni podlagi druge povedi prvega odstavka 148. člena ZDavP-2, za katero je Ustavno sodišče RS ugotovilo, da je neustavna in kot način izvršitve določilo, da lahko davčni organ izvršbo zoper poroka v smislu druge povedi prvega odstvka 148. člena ZDavP-2 opravi le, če pred tem izda odmerno odločbo, s katero ugotovi, da so izpolnjeni pogoji za poroštvo, pred njeno izdajo pa poroku zagotovi pravico do izjave. Glede na odločbo Ustavnega sodišča RS U-I-517/18-10 v obravnavani zadevi ni pravne podlage za izdajo izpodbijanega sklepa o davčni izvršbi tožniku.
March 10, 2023 0 Comments

UPRS Sodba I U 892/2020-9

Na podlagi 55. člena ZDDPO-2 lahko zavezanec po tem zakonu uveljavlja davčno olajšavo za vlaganja v RR v višini 100 % zneska, ki predstavlja vlaganja v raziskave in razvoj. Pravilnik o uveljavljanju davčnih olajšav za vlaganja v raziskave in razvoj pa podrobneje navaja vrsto in vsebino vlaganj, ki štejejo za vlaganja v RR, vrsto stroškov, ki se lahko vključijo v znesek vlaganj v RR ter dodatne opredelitve kriterijev in meril pa presojo vlaganj v RR. Osnovno merilo za opredelitev, da gre za RR je, da mora biti pri RR prisoten pomemben element novosti in razreševanje znanstvene oz. tehnološke nejasnosti. Iz dejanskega stanja, navedenega v obrazložitvi izpodbijane odločbe, pa ne izhaja, da bi tožnik predhodno naveden pogoj tudi izkazal.
March 10, 2023 0 Comments
RSS
First10611062106310641066106810691070Last