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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:32024R0573R(07):           Berichtigung der Verordnung (EU) 2024/573 des Europäischen Parlaments und des Rates vom 7. Februar 2024 über fluorierte Treibhausgase, zur Änderung der Richtlinie (EU) 2019/1937 und zur Aufhebung der Verordnung (EU) Nr. 517/2014 (ABl. L, 2024/573, 20.2.2024)

The corrigendum does not concern the English version.
June 18, 2025 0 Comments

CELEX:32013L0055R(07)

The corrigendum does not concern the English version.
June 18, 2025 0 Comments

CELEX:32025R1106R(01):           Rectificatif au règlement (UE) 2025/1106 du Conseil du 27 mai 2025 établissant l’instrument «Agir pour la sécurité de l’Europe par le renforcement de l’industrie européenne de la défense» («instrument SAFE») (JO L, 2025/1106, 28.5.2025)

The corrigendum does not concern the English version.
June 18, 2025 0 Comments

Novosti pri poročanju informacij za davčna leta 2025, 2026 in 2027

June 17, 2025 0 Comments

CELEX:32024R1623R(03)

The corrigendum does not concern the English version.
June 17, 2025 0 Comments

CELEX:32025D1204: Council Decision (CFSP) 2025/1204 of 16 June 2025 amending Decision 2014/386/CFSP concerning restrictive measures in response to the illegal annexation of Crimea and Sevastopol

June 17, 2025 0 Comments

CELEX:32025D1209: Council Decision (EU) 2025/1209 of 12 June 2025 authorising the opening of negotiations with the Republic of Côte d’Ivoire for a sustainable investment facilitation agreement

June 17, 2025 0 Comments

CELEX:32025R0013R(01): Corrigendum to Regulation (EU) 2025/13 of the European Parliament and of the Council of 19 December 2024 on the collection and transfer of advance passenger information for the prevention, detection, investigation and prosecution of terrorist offences and serious crime, and amending Regulation (EU) 2019/818 (OJ L, 2025/13, 8.1.2025)

June 17, 2025 0 Comments

CELEX:32018R0848R(27)

The corrigendum does not concern the English version.
June 17, 2025 0 Comments

CELEX:32008R0242R(01)

The corrigendum does not concern the English version.
June 17, 2025 0 Comments

CELEX:62023CJ0061_SUM: Judgment of the Court (Sixth Chamber) of 21 November 2024.#„Еkоstroy“ EOOD v Agentsia „Patna infrastruktura“.#Request for a preliminary ruling from the Administrativen sad - Haskovo.#Reference for a preliminary ruling – Approximation of laws – Road transport – Tax provisions – Directive 1999/62/EC – Charging of heavy goods vehicles for the use of certain infrastructures – Penalties applicable to infringements of the national provisions adopted under that directive – Article 9a – Requirement of proportionality – National legislation penalising all offences by means of a flat-rate fine.#Case C-61/23.

June 16, 2025 0 Comments

CELEX:62023CJ0629_RES: Judgment of the Court (Fifth Chamber) of 12 June 2025.#MTÜ Eesti Suurkiskjad v Keskkonnaamet.#Reference for a preliminary ruling – Conservation of natural habitats and of wild fauna and flora – Directive 92/43/EEC – First subparagraph of Article 1(i) – Conservation status of a species – Concept – Article 14 – Management measures – Taking in the wild and exploitation compatible with the maintenance or restoration of the species at a favourable conservation status – Second subparagraph of Article 1(i) – Assessment whether the conservation status of the species concerned is favourable – Cumulative conditions – Canis lupus (wolf) – Classification in the ‘vulnerable’ category of the International Union for Conservation of Nature’s ‘Red List’ – Animal species forming part

June 16, 2025 0 Comments

CELEX:32008D0768R(03)

The corrigendum does not concern the English version.
June 16, 2025 0 Comments

CELEX:32016R1011R(06)

The corrigendum does not concern the English version.
June 16, 2025 0 Comments

CELEX:32025D0492R(01)

The corrigendum does not concern the English version.
June 16, 2025 0 Comments

VSRS Sklep I Ips 59272/2018

Zahteve, ki se tičejo izključno interesov zagovornika so nedovoljene.1 Po pravnomočnosti sodbe lahko vložijo zahtevo za varstvo zakonitosti le osebe, ki so navedene v prvem odstavku 421. člena ZKP. Zagovornik je naveden med temi osebami, vendar je upravičen to izredno pravno sredstvo vložiti le v korist obsojenca, ne pa tudi v (izključno) svojo korist. Zagovornik torej ne more vložiti zahteve za varstvo zakonitosti zoper tiste pravnomočne odločbe, izdane v kazenskem postopku, ki ne zadevajo obsojenca in njegovih pravic ali dolžnosti, temveč se nanašajo izključno na zagovornika. Mnenje, ki ga je v postopku podal strokovnjak nima narave izvedenskega mnenja in ga tudi v skladu z ustaljeno sodno prakso ni mogoče enačiti z mnenjem, ki ga v kazenskem postopku izdela izvedenec, ki ga je odredilo sodišče. Zato navedeni strošek ne predstavlja potrebnih izdatkov obdolženca.
June 13, 2025 0 Comments

CELEX:62023CJ0629: Judgment of the Court (Fifth Chamber) of 12 June 2025.#MTÜ Eesti Suurkiskjad v Keskkonnaamet.#Reference for a preliminary ruling – Conservation of natural habitats and of wild fauna and flora – Directive 92/43/EEC – First subparagraph of Article 1(i) – Conservation status of a species – Concept – Article 14 – Management measures – Taking in the wild and exploitation compatible with the maintenance or restoration of the species at a favourable conservation status – Second subparagraph of Article 1(i) – Assessment whether the conservation status of the species concerned is favourable – Cumulative conditions – Canis lupus (wolf) – Classification in the ‘vulnerable’ category of the International Union for Conservation of Nature’s ‘Red List’ – Animal species forming part of a

June 13, 2025 0 Comments

CELEX:62024CJ0219: Judgment of the Court (Tenth Chamber) of 12 June 2025.#A and Others v Tallinna linn.#Reference for a preliminary ruling – Social policy – Protection of the safety and health of workers – Directive 89/391/EEC – Measures to encourage improvements in the safety and health of workers at work – Articles 5, 6 and 9 – Obligations on employers – Directive 2000/54/EC – Protection of workers from risks related to exposure to biological agents at work – Article 14(3) – Health surveillance – Making available of effective vaccines – Annex VII, points 1 and 2 – National legislation allowing employers to require workers who are exposed to a biological risk to undergo vaccination – SARS-CoV-2 virus.#Case C-219/24.

June 13, 2025 0 Comments

CELEX:62024CC0433: Opinion of Advocate General Szpunar delivered on 12 June 2025.###

June 13, 2025 0 Comments

CELEX:62024CJ0125: Judgment of the Court (Sixth Chamber) of 12 June 2025.#AA v Allmänna ombudet hos Tullverket.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT exemption – Article 143(1)(e) – Reimportation of goods – Condition relating to exemption from customs duty on the importation of returned goods – Regulation (EU) No 952/2013 – Article 86(6) and Article 203 – Incurrence of a customs debt as a result of failure to comply with a formal obligation laid down in the customs legislation – Cases where such a debt is incurred.#Case C-125/24.

June 13, 2025 0 Comments
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