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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.


 

VSRS Sklep X DoR 58/2025-3

Revizija se dopusti glede vprašanja: Kdaj začne teči zastaralni rok za odmero davka od nenapovedanih dohodkov po 68.a členu ZDavP-2?
October 10, 2025 0 Comments

UPRS Sodba III U 220/2024-47

Sodišče pri ponovnem odločanju o zakonitosti izpodbijane odločbe najprej ugotavlja, da je ta v delu, v katerem je tožnici odmerjeno nadomestilo za rabo vode oziroma plačilo za vodno pravico za leta 2005 do 2007, nezakonita. Ker je Ustavno sodišče z odločbo U-I-348/20 z dne 30. 5. 2024 razveljavilo peti odstavek in tretjo alinejo šestega odstavka 199.b člena ZV-1 ter prvi odstavek in prvo poved drugega odstavka v zvezi s petim odstavkom 199.e člena ZV-1, kolikor se na njihovi podlagi za čas pred 1. 1. 2008 lahko zaračuna nadomestilo za rabo vode oziroma plačilo za vodno pravico za rabo vode za proizvodnjo pijač, ki se odvzema iz objektov in naprav, namenjenih oskrbi s pitno vodo, teh določb v tej zadevi, v kateri še ni pravnomočno odločeno (44. člena ZUstS), ni mogoče uporabiti. Sodišče ugotavlja, da je tudi odmera plačila tožničine vodne pravice za leto 2008 zastarala. Sodišče je pri tem upoštevalo stališče Ustavnega sodišča U-I-348/20 z dne 30. 5. 2024,...
October 10, 2025 0 Comments

CELEX:62023CJ0798_RES: Judgment of the Court (First Chamber) of 9 October 2025.#Minister for Justice v SH.#Reference for a preliminary ruling – Police and judicial cooperation in criminal matters – Framework Decision 2002/584/JHA – Article 4a(1) – Surrender procedure between Member States – European arrest warrant – Conditions for execution – Grounds for optional non-execution – Mandatory execution – Exceptions – Concept of ‘trial resulting in the decision’ – Additional sentence of police supervision – Breach of the conditions imposed in connection with that supervision – Decision converting police supervision into a custodial sentence – Sentence handed down in absentia.#Case C-798/23.

October 10, 2025 0 Comments

CELEX:62024CJ0416_RES: Judgment of the Court (First Chamber) of 9 October 2025.#On Air Media Professionals SRL v Agenția pentru Întreprinderi Mici şi Mijlocii Iași.#Reference for a preliminary ruling – State aid – Regulation (EU) No 651/2014 – Exemption for certain categories of aid compatible with the internal market – Translation error in the Romanian language version of that regulation – Legal effects of the regulation correcting that error – Possibility of recovering aid that was granted before the correction in compliance with the conditions set out in the version of the regulation containing the translation error – Protection of legitimate expectations – Legal certainty.#Case C-416/24.

October 10, 2025 0 Comments

Seznam oseb, ki so pridobile status pooblaščenega tujega posrednika

October 10, 2025 0 Comments

CELEX:32025D2065: Council Decision (EU) 2025/2065 of 29 September 2025 on the position to be taken on behalf of the European Union within the OACPS-EU Council of Ministers as regards the adoption of Joint Guidelines for the conduct of the partnership dialogue provided for in Article 3 of the Samoa Agreement

October 10, 2025 0 Comments

CELEX:32025D2066: Council Decision (EU) 2025/2066 of 29 September 2025 on the position to be taken on behalf of the European Union within the OACPS-EU Council of Ministers, the Africa-EU Council of Ministers, the Caribbean-EU Council of Ministers, the Pacific-EU Council of Ministers, the OACPS-EU Ambassadorial Level Senior Officials Committee, the Africa-EU Joint Committee, the Caribbean-EU Joint Committee and the Pacific-EU Joint Committee as regards the adoption of their Rules of Procedure

October 10, 2025 0 Comments

CELEX:32024L2749R(03)

The corrigendum does not concern the English version.
October 10, 2025 0 Comments

CELEX:32013R1308R(28)

The corrigendum does not concern the English version.
October 10, 2025 0 Comments

CELEX:32022L2556R(01)

The corrigendum does not concern the English version.
October 10, 2025 0 Comments

CELEX:32014L0068R(08)

The corrigendum does not concern the English version.
October 10, 2025 0 Comments

Generalni direktor Finančne uprave na obisku pri evropski glavni tožilki v Luksemburgu

October 9, 2025 0 Comments

Generalni direktor Finančne uprave na obisku pri evropski glavni tožilki v Luksemburgu

October 9, 2025 0 Comments

Obvezna uporaba sistema CATCH pri uvozu, izvozu in ponovnem izvozu ribiških proizvodov, od 10. januarja 2026 dalje

October 9, 2025 0 Comments

Obvezna uporaba sistema CATCH pri uvozu, izvozu in ponovnem izvozu ribiških proizvodov, od 10. januarja 2026 dalje

October 9, 2025 0 Comments

CELEX:62024TJ0249_INF: Judgment of the General Court (Eighth Chamber) of 30 April 2025.#Serana Europe GmbH v European Union Intellectual Property Office.#Case T-249/24.

October 9, 2025 0 Comments

CELEX:62023TJ1076_INF: Judgment of the General Court (Tenth Chamber) of 26 February 2025.#Carlos Bowles and Others v European Central Bank.#Civil service – ECB staff – Remuneration – Annual salary adjustment – Methodology for calculating the adjustment – Taking into account of the exchange rate between the euro and the Swiss franc – Error of assessment.#Case T-1076/23.

October 9, 2025 0 Comments

CELEX:62024TJ0469_INF: Judgment of the General Court (First Chamber) of 9 April 2025.#Lorenz Switzerland AG v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark Piekarnia i Kawiarnia Lajkonik – Lack of genuine use of the mark – Article 58(1)(a) of Regulation (EU) 2017/1001.#Case T-469/24.

October 9, 2025 0 Comments

CELEX:62023TO0375_INF: Order of the General Court (Fifth Chamber) of 20 March 2025.#Clara Di Prinzio v European Parliament.#Case T-375/23.

October 9, 2025 0 Comments

CELEX:62024TJ0021_INF: Judgment of the General Court (Seventh Chamber) of 29 January 2025.#Atusa Grupo Empresarial, SA v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark SYC – International registration of the earlier word mark SYR – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-21/24.

October 9, 2025 0 Comments
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