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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:62017TJ0331:           Arrêt du Tribunal (cinquième chambre) du 12 juillet 2019.#Guy Steifer contre Comité économique et social européen.#Fonction publique – Fonctionnaires – Pensions – Droits à pension acquis avant l’entrée au service de l’Union – Transfert au régime de l’Union – Bonification d’ancienneté – Remboursement du montant des droits à pension non pris en compte dans le régime de calcul d’annuités de pension de l’Union – Absence de faits nouveaux et substantiels – Absence d’erreur excusable – Responsabilité – Irrecevabilité.#Affaire T-331/17.

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August 6, 2025 0 Comments

Evidenci obračunanega DDV in odbitka DDV

Opozarjamo, da je treba biti pri oddaji evidenc pozoren, ali se le te oddajajo prek testnih Beta eDavkov ali produkcijskih eDavkov. Namreč, ugotavlja se, da davčni zavezanci testirajo predložitev evidenc na produkcijskih eDavkih in ne na testnih Beta eDavkih, kar posledično pomeni pripravo predizpolnjenega obračuna DDV v produkcijskih eDavkih. Navedeno pa predstavlja težavo, če je davčni zavezanec v glavi evidenc označil, da zahteva vračilo DDV, saj popravek obračuna DDV v tem primeru ni več možen. 

Če davčni zavezanec v evidenci obračunanega DDV izpolni polja za transakcije, o katerih je treba poročati v rekapitulacijsko poročilo, se spremeni rok za predložitev evidenc in obračuna DDV (20. v mesecu). Če se torej v produkciji oddajo evidence manj kot 3 delovne dni pred rokom za predložitev, davčni organ ne bo pripravil predizpolnjenega obračuna DDV, kar pomeni, da ga bo moral davčni zavezanec sam predložiti. Davčni zavezanec, ki je že predložil obračun DDV, lahko že vloženi obračun nadomesti z novim le do izteka roka za predložitev tega obračuna. Če je davčni zavezanec zahteval vračilo DDV, pa obračuna DDV ne more več nadomestiti.

August 6, 2025 0 Comments

Nedostopnost evropskih sistemov ICS2 STP, 6. 8. 2025

Danes, 6. 8. 2025, med 10.00 in 10.30, bo zaradi vzdrževalnih del na strani EU nedostopen portal ICS2 STP (uvozni nadzorni sistem).

August 6, 2025 0 Comments

CELEX:32025R1472R(01)

The corrigendum does not concern the English version.
August 6, 2025 0 Comments

CELEX:62023TO0427_INF: Order of the General Court (First Chamber) of 28 November 2024.#SJ AB v European Commission.#Action for annulment – Directive 2014/25/EU – Procurement procedures of entities operating in the water, energy, transport and postal services sectors – Request to establish that Directive 2014/25 does not apply to public procurement in the field of railway passenger transport in Sweden – Article 35(1) of Directive 2014/25 – Letter from the Commission requesting additional information – Act not open to challenge – Inadmissibility.#Case T-427/23.

August 5, 2025 0 Comments

CELEX:62024TO0164_INF: Order of the General Court (Seventh Chamber) of 29 January 2025.#Fashion Box SpA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU word mark RE:PLAY – Earlier EU and national marks REPLAY and earlier international registrations of the mark REPLAY – Relative ground for refusal – Unfair advantage – Article 8(5) of Regulation (EU) 2017/1001 – Action manifestly lacking any foundation in law.#Case T-164/24.

August 5, 2025 0 Comments

CELEX:62017TO0555(01)_INF:           Ordonnance du Tribunal (huitième chambre) du 22 janvier 2025.#TW e.a. contre Conseil de résolution unique.#Recours en annulation et en indemnité – Politique économique et monétaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement – Dispositif de résolution à l’égard de Banco Popular Español – Acte non susceptible de recours – Irrecevabilité manifeste.#Affaire T-555/17.

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August 5, 2025 0 Comments

CELEX:62024TJ0277_INF: Judgment of the General Court (Seventh Chamber) of 5 March 2025.#People Against Dirty Holdings Ltd v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark ecovie – Earlier EU figurative and word marks ECOVER and earlier EU word mark ECOVER ESSENTIAL – International registration of an earlier figurative mark ecover – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-277/24.

August 5, 2025 0 Comments

CELEX:62024TJ0281_INF: Judgment of the General Court (Seventh Chamber) of 5 March 2025.#People Against Dirty Holdings Ltd v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark ecovie – Earlier EU figurative and word marks ECOVER and earlier EU word mark ECOVER ESSENTIAL – International registration of an earlier figurative mark ecover – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-281/24.

August 5, 2025 0 Comments

CELEX:62024TJ0279_INF: Judgment of the General Court (Seventh Chamber) of 5 March 2025.#People Against Dirty Holdings Ltd v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark ecovie – Earlier EU figurative and word marks ECOVER and earlier EU word mark ECOVER ESSENTIAL – International registration of an earlier figurative mark ecover – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-279/24.

August 5, 2025 0 Comments

CELEX:62024TO0257(02)_INF: Order of the General Court (First Chamber) of 11 November 2024.#Nikita Dmitrievich Mazepin v Council of the European Union.#Common foreign and security policy – Restrictive measures taken in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Maintenance of the applicant’s name on the lists – Concept of ‘association’ – Article 2(1), in fine, of Decision 2014/145/CFSP – Concept of ‘benefit’ – Article 2(1)(g) of Decision 2014/145 – Article 3(1)(g) of Regulation (EU) No 269/2014 – Error of assessment.#Case T-257/24.

August 5, 2025 0 Comments

CELEX:62020TO0654(01):           Ordonnance du Tribunal (neuvième chambre) du 14 septembre 2021.#Silex Ipari Automatizálási Zrt. (Silex Zrt.) contre Commission européenne et Agence exécutive pour le Conseil européen de l’innovation et les PME.#Recours en annulation – Programme-cadre pour la recherche et l’innovation “Horizon 2020” (2014-2020) – Note de débit émise par l’EASME – Identification de la partie défenderesse – Irrecevabilité.#Affaire T-654/20.

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August 5, 2025 0 Comments

CELEX:62023CJ0613_SUM: Judgment of the Court (Tenth Chamber) of 14 November 2024.#KL v Staatssecretaris van Financiën.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – VAT payable by a taxable entity – National legislation providing for the joint and several liability of the director of the entity – Presumption of liability in respect of the director in the absence of notification that the entity is unable to pay the VAT due – Principle of proportionality.#Case C-613/23.

August 5, 2025 0 Comments

CELEX:62024TJ0389_INF: Judgment of the General Court (Seventh Chamber) of 5 March 2025.#Granini France v European Union Intellectual Property Office.#Case T-389/24.

August 5, 2025 0 Comments

CELEX:62024TJ0278_INF: Judgment of the General Court (Seventh Chamber) of 5 March 2025.#People Against Dirty Holdings Ltd v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark ecovie – Earlier EU figurative and word marks ECOVER and earlier EU word mark ECOVER ESSENTIAL – International registration of an earlier figurative mark ecover – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-278/24.

August 5, 2025 0 Comments

CELEX:62020TO0377:           Ordonnance du président du Tribunal du 22 juillet 2020.#KN contre Comité économique et social européen.#Référé – Fonction publique – Membre du CESE – Harcèlement – Enquête de l’OLAF – Décision du bureau du CESE – Demande de sursis à exécution – Défaut d’urgence.#Affaire T-377/20 R.

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August 5, 2025 0 Comments

CELEX:62017TJ0414:           Arrêt du Tribunal (huitième chambre élargie) du 23 septembre 2020.#Hypo Vorarlberg Bank AG, anciennement Vorarlberger Landes- und Hypothekenbank AG 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 2017 – Recours en annulation – Affectation directe et individuelle – Recevabilité – Formes substantielles – Authentification de la décision – Obligation de motivation – Limitation des effets de l’arrêt dans le temps.#Affaire T-414/17.

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August 5, 2025 0 Comments

CELEX:62020TO0257:           Ordonnance du Tribunal (troisième chambre) du 17 novembre 2020.#Ramón González Calvet et Joan González Calvet contre Conseil de résolution unique.#Recours en annulation – Politique économique et monétaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Décision refusant d’accorder une compensation financière aux actionnaires et créanciers concernés – Méconnaissance des exigences de forme – Article 76, sous d), du règlement de procédure – Irrecevabilité manifeste.#Affaire T-257/20.

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August 5, 2025 0 Comments

CELEX:62020TO0080:           Ordonnance du Tribunal (quatrième chambre) du 17 décembre 2020.#IM contre Banque européenne d'investissement et Fonds européen d'investissement.#Recours en annulation – Droit institutionnel – Poste de directeur général du FEI – Rejet de la candidature du requérant – Nomination d’un autre candidat – Défaut d’intérêt à agir – Irrecevabilité.#Affaire T-80/20.

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August 5, 2025 0 Comments

CELEX:62017TJ0420:           Urteil des Gerichts (Achte erweiterte Kammer) vom 23. September 2020.#Portigon AG gegen Einheitlicher Abwicklungsausschuss.#Wirtschafts- und Währungsunion – Bankenunion – Einheitlicher Abwicklungsmechanismus für Kreditinstitute und bestimmte Wertpapierfirmen (SRM) – Einheitlicher Abwicklungsfonds (SRF) – Beschluss des SRB über die Berechnung der im Voraus erhobenen Beiträge für 2017 – Nichtigkeitsklage – Unmittelbare und individuelle Betroffenheit – Zulässigkeit – Wesentliche Formvorschriften – Feststellung des Beschlusses – Begründungspflicht – Zeitliche Beschränkung der Urteilswirkungen.#Rechtssache T-420/17.

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August 5, 2025 0 Comments
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