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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.


 

Omogočena je predložitev zahtevka za pridobitev dovoljenja CBAM

Od dne 1. 1. 2026 bo za vse uvoznike blaga CBAM, ki uvažajo ali bodo uvozili nad 50 ton blaga CBAM v obdobju enega leta, obvezna pridobitev statusa pooblaščenega deklaranta CBAM (v nadaljevanju: dovoljenja CBAM). Letni prag 50 ton, predstavlja seštevek neto mase uvoženega blaga CBAM iz sektorjev blaga: železo in jeklo, aluminij, cement in gnojila. Za sektorja električne energije in vodika, ne velja, prav tako od 1. 1. 2026 dalje, v nobenem primeru ne bo več veljal trenutni prag 150€ (vrednost). Pridobitev dovoljenja CBAM, svetujemo tudi vsem tistim uvoznikom ali posrednim carinskim zastopnikom, katerih letni uvoz ne presega 50 ton, vendar obstaja možnost, da bo prag 50 ton presežen. V primerih, ko imetnik dovoljenja CBAM ne preseže praga 50 ton, obveznosti CBAM, kot je nakup kuponov ali predložitev letne CBAM deklaracije, ne bodo nastale.Za uvoznike blaga CBAM – vodik, je pridobitev dovoljenja CBAM obvezna ne glede na uvoženo količino, uvoznikom blaga - električna energija, pa zaenkrat svetujemo, da počakajo na nadaljnja navodila glede obveznosti pridobitve dovoljenja CBAM.Za dostop do portala CBAM dovoljenja, kjer se predloži zahtevek za pridobitev dovoljenja CBAM, se je treba znova registrirati in urediti dostop. Navodila za ureditev dostopa do portala CBAM dovoljenja so objavljena na spletni strani Finančne uprave RS e-Carina | FINANČNA UPRAVA REPUBLIKE SLOVENIJE, kjer se nahajajo tudi Navodila za vložitev zahtevka za uvoznike ter Navodila za vložitev zahtevka za posredne carinske zastopnike. Na spletni strani Evropske komisije so na voljo video priročniki v angleškem jeziku za uporabo različnih funkcij v portalu CBAM dovoljenja, kot tudi tudi navodila za deklarante, ki jih je pripravila Evropska komisija.Za vsebinska vprašanja glede predložitve zahtevka za pridobitev dovoljenja CBAM, se lahko obrnete na e-naslov cbam.fu(at)gov.si, tel.: 04 202 75 79, za tehnično pomoč glede ureditve dostopa do portala CBAM dovoljenja pa na Sektor za centralno pomoč...
July 25, 2025 0 Comments

CELEX:32025L1539: Council Directive (EU) 2025/1539 of 18 July 2025 amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT

July 25, 2025 0 Comments

CELEX:32025D1541: Council Decision (EU) 2025/1541 of 18 July 2025 on the signing, on behalf of the European Union, of the Agreement between the European Union, of the one part, and the Republic of Ecuador, of the other part, on cooperation between the European Union Agency for Law Enforcement Cooperation (Europol) and the Ecuadorian authorities competent for combating serious crime and terrorism

July 25, 2025 0 Comments

CELEX:32025D1540: Council Decision (EU) 2025/1540 of 18 July 2025 amending Decision 2013/488/EU on the security rules for protecting EU classified information

July 25, 2025 0 Comments

CELEX:32025R1548: Council Implementing Regulation (EU) 2025/1548 of 25 July 2025 implementing Regulation (EU) 2023/1529 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region

July 25, 2025 0 Comments

CELEX:32025D1547: Council Decision (CFSP) 2025/1547 of 25 July 2025 amending Decision (CFSP) 2023/1532 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region

July 25, 2025 0 Comments

CELEX:32025L1539: Council Directive (EU) 2025/1539 of 18 July 2025 amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT

CELEX:32025L1539: Council Directive (EU) 2025/1539 of 18 July 2025 amending Directive 2006/112/EC as regards VAT rules relating to taxable persons who facilitate distance sales of imported goods and the application of the special scheme for distance sales of goods imported from third territories or third countries and special arrangements for declaration and payment of import VAT
July 25, 2025 0 Comments

CELEX:32025R1548: Council Implementing Regulation (EU) 2025/1548 of 25 July 2025 implementing Regulation (EU) 2023/1529 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region

CELEX:32025R1548: Council Implementing Regulation (EU) 2025/1548 of 25 July 2025 implementing Regulation (EU) 2023/1529 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region
July 25, 2025 0 Comments

CELEX:32025D1541: Council Decision (EU) 2025/1541 of 18 July 2025 on the signing, on behalf of the European Union, of the Agreement between the European Union, of the one part, and the Republic of Ecuador, of the other part, on cooperation between the European Union Agency for Law Enforcement Cooperation (Europol) and the Ecuadorian authorities competent for combating serious crime and terrorism

CELEX:32025D1541: Council Decision (EU) 2025/1541 of 18 July 2025 on the signing, on behalf of the European Union, of the Agreement between the European Union, of the one part, and the Republic of Ecuador, of the other part, on cooperation between the European Union Agency for Law Enforcement Cooperation (Europol) and the Ecuadorian authorities competent for combating serious crime and terrorism
July 25, 2025 0 Comments

CELEX:32025D1540: Council Decision (EU) 2025/1540 of 18 July 2025 amending Decision 2013/488/EU on the security rules for protecting EU classified information

CELEX:32025D1540: Council Decision (EU) 2025/1540 of 18 July 2025 amending Decision 2013/488/EU on the security rules for protecting EU classified information
July 25, 2025 0 Comments

CELEX:32025D1547: Council Decision (CFSP) 2025/1547 of 25 July 2025 amending Decision (CFSP) 2023/1532 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region

CELEX:32025D1547: Council Decision (CFSP) 2025/1547 of 25 July 2025 amending Decision (CFSP) 2023/1532 concerning restrictive measures in view of Iran’s military support to Russia’s war of aggression against Ukraine and to armed groups and entities in the Middle East and the Red Sea region
July 25, 2025 0 Comments

Predstavitev evidenc DDV

Predstavitev vključuje:

  • Evidentiranje prejetih računov v evidenco obračunanega DDV
  • Priprava evidence obračunanega DDV in evidence odbitka DDV
  • Predložitev evidence DDV iz miniBlagajne v eDavke

Video: Predstavitev vodenja evidenc DDV v miniBLAGAJNI in njihova predložitev v eDavke

July 24, 2025 0 Comments

Predstavitev evidenc DDV

Predstavitev vključuje:

  • Evidentiranje prejetih računov v evidenco obračunanega DDV
  • Priprava evidence obračunanega DDV in evidence odbitka DDV
  • Predložitev evidence DDV iz miniBlagajne v eDavke

Video: Predstavitev vodenja evidenc DDV v miniBLAGAJNI in njihova predložitev v eDavke

July 24, 2025 0 Comments

CELEX:62021TJ0394

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July 24, 2025 0 Comments

CELEX:62021TJ0397

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July 24, 2025 0 Comments

CELEX:62021TJ0404

This document does not exist in English.
July 24, 2025 0 Comments

CELEX:62021TJ0392

This document does not exist in English.
July 24, 2025 0 Comments

CELEX:62021TJ0387

This document does not exist in English.
July 24, 2025 0 Comments

CELEX:62021TJ0388

This document does not exist in English.
July 24, 2025 0 Comments

CELEX:62021TJ0348

This document does not exist in English.
July 24, 2025 0 Comments
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