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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:62024CU0001: Opinion 1/24: Request for an opinion submitted by the European Commission pursuant to Article 218(11) TFEU

November 11, 2024 0 Comments

CELEX:62024CN0533: Case C-533/24, Vermilion Energy Ireland e.a.: Reference for a preliminary ruling from High Court (Ireland) made on 1 August 2024 – Vermilion Energy Ireland Ltd, Vermilion Exploration and Production Ireland Ltd, Vermilion Energy Corrib Ireland Ltd v The Minister for the Environment, Climate and Communications, Ireland, The Attorney General

November 11, 2024 0 Comments

CELEX:62024CN0521: Case C-521/24, Aptiv Services Hungary: Request for a preliminary ruling from the Győri Törvényszék (Hungary) lodged on 30 July 2024 – Aptiv Services Hungary Kft. v Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatósága

November 11, 2024 0 Comments

CELEX:62023CA0164: Case C-164/23, VOLÁNBUSZ: Judgment of the Court (Third Chamber) of 26 September 2024 (request for a preliminary ruling from the Szegedi Törvényszék – Hungary) – VOLÁNBUSZ Zrt. v Bács-Kiskun Vármegyei Kormányhivatal (Reference for a preliminary ruling – Road transport – Harmonisation of certain provisions of social legislation – Regulation (EC) No 561/2006 – Article 9(3) – Concept of employer’s operational centre where the driver is normally based – Place where a driver takes charge of a vehicle falling within the scope of that regulation – Concept of other work – Time spent by that driver driving a vehicle falling outside the scope of that regulation to travel to or from that operational centre)

November 11, 2024 0 Comments

CELEX:62024CN0540: Case C-540/24, Cabris Investments: Request for a preliminary ruling from the Handelsgericht Wien (Austria) lodged on 8 August 2024 – Cabris Investments Ltd v Revetas Capital Advisors LLP

November 11, 2024 0 Comments

CELEX:62024CN0627: Case C-627/24 P: Appeal brought on 26 September 2024 by Bytedance Ltd against the judgment of the General Court (Eighth Chamber, Extended Composition) delivered on 17 July 2024 in Case T-1077/23, Bytedance v Commission

November 11, 2024 0 Comments

CELEX:62021TA0483: Case T-483/21: Judgment of the General Court of 25 September 2024 – Polskie sieci elektroenergetyczne v ACER (Energy – Internal market for electricity – Common methodology for regional coordination of operational security – Rejection of the proposal of the system operators – Capacity calculation region – Core region – Compatibility with Regulation (EU) 2019/942, Regulation (EU) 2019/943 and Regulation (EU) 2017/1485)

November 11, 2024 0 Comments

CELEX:62024CN0631: Case C-631/24 P: Appeal brought on 27 September 2024 by European Commission against the judgment of the General Court (Fifth Chamber) delivered on 17 July 2024 in Case T-689/21, Auken and others v Commission

November 11, 2024 0 Comments

CELEX:62021TA0485: Case T-485/21: Judgment of the General Court of 25 September 2024 – BNetzA v ACER (Energy – Internal market for electricity – Capacity calculation region – Core region – Adoption by ACER of the methodology for cost sharing of redispatching and countertrading – Determination of the threshold for legitimate loop flows – Article 16(13) of Regulation (EU) 2019/943)

November 11, 2024 0 Comments

CELEX:62021TA0446: Case T-446/21: Judgment of the General Court of 25 September 2024 – CRE v ACER (Energy – Internal market for electricity – Capacity calculation region – Core region – Adoption by ACER of the methodology for cost sharing of redispatching and countertrading – Determination of the threshold for legitimate loop flows – Article 16(13) of Regulation (EU) 2019/943)

November 11, 2024 0 Comments

CELEX:62022TA0587: Case T-587/22: Judgment of the General Court of 2 October 2024 – Crown Holdings and Crown Cork & Seal Deutschland v Commission (Competition – Agreements, decisions and concerted practices – Metal packaging market – Decision finding an infringement of Article 101 TFEU – Cooperation between the Commission and the national competition authorities – Initiation of an investigation procedure by the Commission at the request of a national competition authority – Period for re-allocation – Obligation to state reasons – Legitimate expectations – Principle of subsidiarity – Rights of the defence – Proportionality – Principle of good administration – Counterclaim for re-evaluation of the amount of the fine following a settlement procedure)

November 11, 2024 0 Comments

CELEX:32024D06835: Council Decision of 5 November 2024 adopting the Council’s position on draft amending budget No 5 of the European Union for the financial year 2024

November 11, 2024 0 Comments

CELEX:32024R2803: Regulation (EU) 2024/2803 of the European Parliament and of the Council of 23 October 2024 on the implementation of the Single European Sky (recast) (Text with EEA relevance)

November 11, 2024 0 Comments

CELEX:32024D2874: Council Decision (EU) 2024/2874 of 5 November 2024 appointing a member and an alternate member, proposed by the Republic of Finland, of the Committee of the Regions

November 11, 2024 0 Comments

CELEX:32024D2876: Council Decision (CFSP) 2024/2876 of 8 November 2024 amending Decision (CFSP) 2022/1968 on a European Union Military Assistance Mission in support of Ukraine (EUMAM Ukraine)

November 11, 2024 0 Comments

CELEX:32024L2831: Directive (EU) 2024/2831 of the European Parliament and of the Council of 23 October 2024 on improving working conditions in platform work (Text with EEA relevance)

November 11, 2024 0 Comments

CELEX:62023TJ0118: Judgment of the General Court (Sixth Chamber) of 6 November 2024.#House of Prince A/S v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark AROMA KING – Earlier national word mark KING’S – Relative ground for refusal – No likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001 – Enhanced distinctiveness of the earlier mark – No independent distinctive role.#Case T-118/23.

November 9, 2024 0 Comments

CELEX:62023TJ0136: Judgment of the General Court (Sixth Chamber) of 6 November 2024.#Vintae Luxury Wine Specialists SLU v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark Vintae – Earlier national word mark VITAE – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 40/94 – Evidence submitted for the first time before the Board of Appeal – Article 27(4) of Delegated Regulation (EU) 2018/625 – No limitation in consequence of acquiescence – Article 53(2) of Regulation No 40/94.#Case T-136/23.

November 9, 2024 0 Comments

UPRS Sodba I U 1347/2021-8

Sodišče sodi, da je razlaga, ki je v skladu s pravom EU, tista, po kateri so DROE po zakonu dolžne zagotavljati v svojem imenu in za svoj račun ravnanje z vsemi odpadki iz tistih izdelkov PRO, glede katerih je za vse njihove proizvajalce določena obveznost, da morajo svojo odgovornost PRO prenesti na DROE. Če temu ni tako, pa so ex lege dolžne zagotavljati ravnanje s tisto odpadno embalažo, glede katere so proizvajalci odgovornost PRO s pogodbami prenesli nanje.
November 8, 2024 0 Comments

UPRS Sodba I U 1712/2020-9

Tožeča stranka je v inšpiciranem obdobju od svojih družbenikov kupovala lastne poslovne deleže. Šlo je za več enakovrstnih sklenjenih in izvršenih prodajnih pogodb, pravne in ekonomske posledice, predvidene za nakup lastnih deležev, pa so tudi dejansko in obenem nesporno nastale, saj je tožeča stranka pridobila lastne poslovne deleže, družbenika pa pravico do izplačila kupnine. Zato v obravnavanem primeru ne more biti govora o umetnem konstruktu in ima tožeča stranka, ki nasprotuje obdavčitvi po četrtem odstavku 74. člena ZDavP-2, prav, ter je v tem pogledu prišlo do zmotne uporabe materialnega prava.
November 8, 2024 0 Comments
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