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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:62023TJ0357: Judgment of the General Court (Second Chamber) of 24 April 2024.#Verla-Pharm Arzneimittel GmbH & Co. KG v European Union Intellectual Property Office.#Case T-357/23.

April 26, 2024 0 Comments

CELEX:62023CJ0207: Judgment of the Court (Sixth Chamber) of 25 April 2024.#Finanzamt X v Y KG.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 16 – Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person – Drying of wood and heating of asparagus fields stemming from a cogeneration plant connected to a biogas production facility – Article 74 – Taxable amount – Cost price – Limitation to costs subject to input VAT only.#Case C-207/23.

April 26, 2024 0 Comments

CELEX:62022CJ0345: Judgment of the Court (Sixth Chamber) of 25 April 2024.#Maersk A/S and Mapfre España Compañía de Seguros y Reaseguros SA v Allianz Seguros y Reaseguros SA and MACS Maritime Carrier Shipping GmbH & Co.#Requests for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 25(1) – Contract for the carriage of goods evidenced by a bill of lading – Jurisdiction clause incorporated in that bill of lading – Enforceability against the third-party holder of the bill of lading – Applicable law – National legislation requiring the individual and separate negotiation of the jurisdiction clause by the third-party holder of the bill of lading.#Joined Cases C-345/22 to C-347/22.

April 26, 2024 0 Comments

CELEX:62022CJ0308: Judgment of the Court (Third Chamber) of 25 April 2024.#Pesticide Action Network Europe (PAN Europe) v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 1107/2009 – Authorisation for placing plant protection products on the market – Examination for authorisation – Article 36 – Discretion of the Member State concerned, for the purposes of Article 36(2), with regard to the scientific risk assessment carried out by the Member State examining the application for authorisation under Article 36(1) – Article 44 – Withdrawal or amendment of an authorisation – Precautionary principle – Effective judicial remedy – Current scientific and technical knowledge.#Case C-308/22.

April 26, 2024 0 Comments

CELEX:62022CJ0657: Judgment of the Court (Eighth Chamber) of 25 April 2024.#SC Bitulpetrolium Serv SRL v Administraţia Judeţeană a Finanţelor Publice Prahova – Direcţia Generală Regională a Finanţelor Publice Ploieşti.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Taxation in accordance with the principle of actual use of those products – Annex I – Minimum levels of taxation applicable to energy products provided for by that directive – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(a) – Chargeable event – Article 63 – Chargeability of VAT – Article 78(1)(a) – Taxable amount – Reintroduction of energy products into the tax warehouse – Conditions imposed by national law – Additional excise duty and VA

April 26, 2024 0 Comments

CELEX:62021CJ0484: Judgment of the Court (Ninth Chamber) of 25 April 2024.#F C C and M A B v Caixabank SA, anciennement Bankia SA.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Mortgage loan contract – Term stipulating that costs relating to the contract are to be paid by the consumer – Final judicial decision finding that term unfair and declaring it void – Action for restitution of the sums paid pursuant to the unfair term – Point from which the limitation period starts to run.#Case C-484/21.

April 26, 2024 0 Comments

CELEX:62022CJ0309: Judgment of the Court (Third Chamber) of 25 April 2024.#Pesticide Action Network Europe (PAN Europe) v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 1107/2009 – Authorisation for placing plant protection products on the market – Examination for authorisation – Article 4 – Article 29 – Conditions – No harmful effect – Criteria – Endocrine disrupting properties – Regulation (EU) 2018/605 – Precautionary principle – Current scientific and technical knowledge.#Joined Cases C-309/22 and C-310/22.

April 26, 2024 0 Comments

CELEX:62023CJ0036: Judgment of the Court (Seventh Chamber) of 25 April 2024.#L v Familienkasse Sachsen der Bundesagentur für Arbeit.#Reference for a preliminary ruling – Social security – Regulation (EC) No 883/2004 – Family benefits – Article 68 – Rules of priority in the case of overlapping of benefits – Obligation on the institution of the Member State having secondary competence to forward an application for family benefits to the institution of the Member State having primary competence – No application for family benefits in the child’s Member State of residence – Partial recovery of family benefits paid in the Member State of activity as an employed person of one of the parents.#Case C-36/23.

April 26, 2024 0 Comments

CELEX:62022CJ0420: Judgment of the Court (First Chamber) of 25 April 2024.#NW and PQ v Országos Idegenrendészeti Főigazgatóság and Miniszterelnöki Kabinetirodát vezető miniszter.#References for a preliminary ruling – Citizenship of the European Union – Article 20 TFEU – Union citizen who has never exercised his or her right of freedom of movement – Residence of a family member of that Union citizen – Threat to national security – Statement by a specialist national authority – Statement of reasons – Access to the file.#Joined Cases C-420/22 and C-528/22.

April 26, 2024 0 Comments

CELEX:62022CJ0684: Judgment of the Court (Fourth Chamber) of 25 April 2024.#S.Ö. and Others v Stadt Duisburg and Others.#Reference for a preliminary ruling – Citizenship of the Union – Article 20 TFEU – Nationality of a Member State and of a third country – Acquisition of the nationality of a third country – Loss of the nationality of a Member State and of citizenship of the Union by operation of law – Possibility of applying to retain the nationality of the Member State prior to acquisition of the nationality of a third country – Individual examination of the consequences of the loss of the nationality of the Member State in the light of EU law – Scope.#Joined Cases C-684/22 to C-686/22.

April 26, 2024 0 Comments

CELEX:62023CJ0204: Judgment of the Court (Eighth Chamber) of 25 April 2024.#Autorità di regolazione dei trasporti v Lufthansa Linee Aeree Germaniche and Others.#Reference for a preliminary ruling – Air transport – Airport charges – Directive 2009/12/EC – Article 11(5) – Funding for the independent supervisory authority – Contribution from airport users – Criteria for taxation.#Case C-204/23.

April 26, 2024 0 Comments

Navodilo o izdajanju carinskih odločb na podlagi zahtevka, št. 6/2024

Glavna novost, ki jo prinaša prenovljeno navodilo je, da predvideva primaren način vlaganja zahtevkov ter izdajanje in upravljanja carinskih dovoljenj v sistemu carinskih odločb (CDS) oziroma v drugih carinskih aplikacijah.

Navodilo o izdajanju carinskih odločb na podlagi zahtevka, št. 6/2024

April 26, 2024 0 Comments

Navodilo o izdajanju carinskih odločb na podlagi zahtevka, št. 6/2024

Glavna novost, ki jo prinaša prenovljeno navodilo je, da predvideva primaren način vlaganja zahtevkov ter izdajanje in upravljanja carinskih dovoljenj v sistemu carinskih odločb (CDS) oziroma v drugih carinskih aplikacijah.

Navodilo o izdajanju carinskih odločb na podlagi zahtevka, št. 6/2024

April 26, 2024 0 Comments

CELEX:32024D02814: Decision of the Bureau of 11 September 2023 concerning the Implementing Measures for the Statute for Members of the European Parliament and repealing the Decision of the Bureau of 19 May and 9 July 2008

April 26, 2024 0 Comments

CELEX:32016R0429R(13)

The corrigendum does not concern the English version.
April 26, 2024 0 Comments

Prenovljena mobilna aplikacija eDavki

April 25, 2024 0 Comments

Tečajne liste

April 25, 2024 0 Comments

Ponovni poskusi prevare z lažnim elektronskim sporočilom

April 25, 2024 0 Comments

CELEX:62023TJ0157: Judgment of the General Court (Eighth Chamber) of 24 April 2024 (Extracts).#Kneipp GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU word mark Joyful by nature – Earlier EU word mark JOY – Relative ground for refusal – Damage to reputation – Article 8(5) of Regulation (EU) 2017/1001 – Evidence in support of the reputation – Taking unfair advantage of the distinctive character or repute of the earlier mark.#Case T-157/23.

April 25, 2024 0 Comments

Obveznost za plačilo razlike trošarine ob zvišanju DPC cigaret

Zaradi navedenega osebe, ki imajo drobno rezani tobak in cigarete na zalogi zunaj trošarinskih skladišč, evidentirajo količino drobno rezanega tobaka in cigaret, ki jih imajo na zalogi, ter obračunajo razliko trošarine. Podatke o zalogi drobno rezanega tobaka in cigaret predložijo na obrazcu »Obračun razlike trošarine za drobno rezani tobak in cigarete« (v nadaljevanju Obračun TRO-RAZ), ki je objavljen na spletni strani Finančne uprave RS. Trošarina se plača najpozneje 60. dan po opravljenem popisu. Trošarina se plača, če je znesek trošarine iz obračuna višji od 10 evrov. V zvezi z navedenim vas obveščamo, da se bodo 1. 5. 2024 zvišale cene cigaret navedenih v Obračunu TRO-RAZ, z dne 30. 4. 2024, ki se nahaja v prilogi tega obvestila. Razpredelnica s staro in novo DPC cigaret (Seznam drobnoprodajnih cen cigaret) se nahaja na spletni strani FURS.Glede na navedeno, morajo zavezanci evidentirati količino omenjenih cigaret, ki jih imajo na zalogi, na Obračunu TRO-RAZ na dan 30. 4. 2024. Ustrezno izpolnjen Obračun TRO-RAZ, z dne 30. 4. 2024, se pristojnemu finančnemu uradu predloži do 15. 5. 2024. Obveznost za plačilo razlike trošarine za znesek, ki je višji od 10 evrov, je potrebno poravnati do 29. 6. 2024. Ker je to sobota, se rok za navedeno plačilo obračuna v skladu s 45. členom Zakona o davčnem postopku (Uradni list RS, št. 13/11 – uradno prečiščeno besedilo z vsemi spremembami) prenese na prvi naslednji delovni dan, to je ponedeljek, 1. 7. 2024. Plačilo se izvrši v dobro podračuna št. SI5601100-8881000030 – prehodni davčni podračun (PDP) države. Poleg številke vplačilnega računa se na plačilnem nalogu obvezno navede tudi številko sklica, ki je določena z modelom 19 v obliki: oznaka modela 19, sklic (davčna številka plačnika – 29009).Obračun TRO-RAZ se predloži FURS po elektronski poti preko informacijskega sistema E-TROD. Dostop do IS E-TROD je urejen preko portala e-Davki. Za pomoč pri predložitvi in izpolnitvi Obračuna TRO-RAZ preko informacijskega sistema...
April 25, 2024 0 Comments
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