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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:62022TB0266: Case T-266/22: Order of the General Court of 9 February 2023 — Aziz v Commission (Action for annulment — Protection of personal data — Regulation (EU) 2018/1725 — Article 76(d) of the Rules of Procedure — Failure to comply with procedural requirements — Inadmissibility)

April 11, 2023 0 Comments

CELEX:62022TA0357: Case T-357/22: Judgment of the General Court of 15 February 2023 — Das Neves v Commission (Civil service — Officials — Disciplinary proceedings — Warning — Article 21 of the Staff Regulations — Rights of the defence — Liability)

April 11, 2023 0 Comments

CELEX:62022TA0260: Case T-260/22: Judgment of the General Court of 15 February 2023 — Freixas Montplet and Others v Committee of the Regions (Civil service — Officials — Promotion — 2021 promotion exercise — Decision not to place the applicant’s name on the list of officials eligible for promotion — Date of assessment of seniority in grade — Article 45(1) of the Staff Regulations — Equal treatment)

April 11, 2023 0 Comments

CELEX:62022TA0204: Case T-204/22: Judgment of the General Court of 15 February 2023 — Rimini Street v EUIPO (OTHER COMPANIES DO SOFTWARE WE DO SUPPORT) (EU trade mark — International registration designating the European Union — Word mark OTHER COMPANIES DO SOFTWARE WE DO SUPPORT — Absolute ground for refusal — No distinctive character — Article 7(1)(b) of Regulation (EU) 2017/1001)

April 11, 2023 0 Comments

CELEX:62022TA0082: Case T-82/22: Judgment of the General Court of 15 February 2023 — Bambu Sales v EUIPO (BAMBU) (EU trade mark — Application for European Union word mark BAMBU — Absolute grounds for refusal — Descriptive character — Article 7(1)(b) and (c) of Regulation (EU) 2017/1001)

April 11, 2023 0 Comments

CELEX:62022TA0077: Case T-77/22: Judgment of the General Court of 15 February 2023 — Asesores Comunitarios v Commission (Access to documents — Regulation (EC) No 1049/2001 — Documents relating to the recovery and resilience plan submitted by a Member State to the Commission — Documents originating from a Member State — Refusal to grant access — Exception relating to the financial, monetary or economic policy of the European Union or of a Member State)

April 11, 2023 0 Comments

CELEX:62022TA0008: Case T-8/22: Judgment of the General Court of 15 February 2023 — Topcart v EUIPO — Carl International (TC CARL) (EU trade mark — Opposition proceedings — Application for the EU figurative mark TC CARL — Earlier national figurative mark carl touch — Relative ground for refusal — Likelihood of confusion — Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001))

April 11, 2023 0 Comments

CELEX:62021TA0741: Case T-741/21: Judgment of the General Court of 15 February 2023 — LG Electronics v EUIPO — ZTE Deutschland (V10) (EU trade mark — Invalidity proceedings — EU word mark V10 — Absolute ground for refusal — Alphanumeric sign — Descriptive character — Article 7(1)(c) of Regulation (EC) No 207/2009 (now Article 7(1)(c) of Regulation (EU) 2017/1001))

April 11, 2023 0 Comments

CELEX:62021TA0684: Case T-684/21: Judgment of the General Court of 15 February 2023 — Mostostal v EUIPO — Polimex — Mostostal (MOSTOSTAL) (EU trade mark — Invalidity proceedings — EU word mark MOSTOSTAL — Obligation to state reasons — Article 94(1) of Regulation 2017/1001)

April 11, 2023 0 Comments

CELEX:62021TA0536: Case T-536/21: Judgment of the General Court of 15 February 2023 — Belaeronavigatsia v Council (Common foreign and security policy — Restrictive measures taken in view of the situation in Belarus — Lists of persons, entities and bodies subject to the freezing of funds and economic resources — Inclusion and maintenance of the applicant’s name on the lists — Concept of ‘person responsible for repression’ — Error of assessment — Proportionality)

April 11, 2023 0 Comments

CELEX:62021TA0492: Case T-492/21: Judgment of the General Court of 15 February 2023 — Aquind and Others v ACER (Energy — Competence of the ACER — Withdrawal of the United Kingdom from the European Union — Error of law — Article 2(1) of Regulation (EU) 2019/943 — Article 92 of the Withdrawal Agreement — Ad hoc exemption regime under Article 308 of and Annex 28 to the Trade and Cooperation Agreement)

April 11, 2023 0 Comments

CELEX:62020TA0742: Case T-742/20: Judgment of the General Court of 15 February 2023 — UPL Europe and Indofil Industries (Netherlands) v Commission (Plant protection products — Active substance mancozeb — Non-renewal of approval — Regulation (EC) No 1107/2009 and Implementing Regulation (EU) No 844/2012 — Procedure for assessing the application for renewal of approval of an active substance — Designation of a new rapporteur Member State due to the withdrawal of the previous rapporteur Member State from the European Union — Rights of the defence — Principle of sound administration — Manifest error of assessment — Procedure for harmonised classification and labelling — Regulation (EC) No 1272/2008 — Legitimate expectations)

April 11, 2023 0 Comments

CELEX:62020TA0607: Case T-607/20: Judgment of the General Court of 15 February 2023 — Austrian Power Grid and Others v ACER (Energy — Internal market in electricity — Framework for the European platform for the exchange of balancing energy from frequency restoration reserves with manual activation — Procedure for the adoption of terms, conditions and methodologies — Rejection of the joint proposal of the system operators — Competence of ACER — Error of law — Rights of the defence — Obligation to state reasons)

April 11, 2023 0 Comments

Zbirni podatki o igrah na srečo v Sloveniji v obdobju 2012 -2022

April 7, 2023 0 Comments

CELEX:62017TJ0325: Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 March 2022.#Koninklijke Luchtvaart Maatschappij NV v European Commission.#Case T-325/17.

April 6, 2023 0 Comments

CELEX:62023TO0001(02): Order of the President of the General Court of 27 March 2023.#Enmacc GmbH v European Commission.#Case T-1/23 R.

April 6, 2023 0 Comments

CELEX:62022TO0776: Order of the President of the General Court of 22 March 2023.#TP v European Commission.#Case T-776/22 R.

April 6, 2023 0 Comments

CELEX:62022TO0782: Order of the President of the General Court of 27 March 2023.#Cogebi and Cogebi, a.s. v Council of the European Union.#Case T-782/22 R.

April 6, 2023 0 Comments

UPRS Sodba I U 1005/2020-9

Zakon v 2. alineji prvega odstavka 45.a člena ZDoh-2 pogojuje uveljavitev posebne davčne osnove s trajanjem napotitve, ki mora biti neprekinjeno več kot 30 dni. Pri tem pa trajanja napotitve ni mogoče apriorno enačiti oz. mešati z (delovnim) časom, ki ga napotitev zajema. Trajanje napotitve oz. pogodbe o napotitvi in dnevna, tedenska oz. mesečna delovna obveznost, ki jo ima tako napoteni delavec, sta namreč dve različni kategoriji. Drugostopenjski davčni organ je argumentiral, da je nepretrganost napotitve treba razumeti le kot napotitev, ko delodajalec delavca v tujino napoti za celotno njegovo delovno obveznost (kar sicer po naziranju drugostopenjskega organa ni nujno za polni delovni čas), in da se olajšava lahko priznava le, če delavec ne bi opravljal drugega dela v državi, iz katere je napoten. Samo zakonsko besedilo pogoja, da mora napoteni delavec celotno delovno obveznost opraviti v tujini in da ne sme opravljati drugega dela v državi, iz katere je...
April 6, 2023 0 Comments

UPRS Sodba II U 219/2020-14

Stroškov, ki nanašajo na prevoz na delo in iz dela, tožnik v napovedi za odmero dohodnine oziroma v vlogi, ki jo je priložil, napovedi za odmero dohodnine sploh ni uveljavljal in tudi ni predložil ustreznih dokazil, zato tudi z dokazovanjem teh stroškov povezane listine (kopije potrdil o nakupu vinjet) na odločitev ne morejo vplivati.
April 6, 2023 0 Comments
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