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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:32011L0007R(04)

The corrigendum does not concern the English version.
December 1, 2022 0 Comments

CELEX:32018R1139R(09)

The corrigendum does not concern the English version.
December 1, 2022 0 Comments

CELEX:32022R2065R(01):           Berichtigung der Verordnung (EU) 2022/2065 des Europäischen Parlaments und des Rates vom 19. Oktober 2022 über einen Binnenmarkt für digitale Dienste und zur Änderung der Richtlinie 2000/31/EG (Gesetz über digitale Dienste) (Amtsblatt der Europäischen Union L 277 vom 27. Oktober 2022)

The corrigendum does not concern the English version.
December 1, 2022 0 Comments

CELEX:32019R2088R(08):           Berichtigung der Verordnung (EU) 2019/2088 des Europäischen Parlaments und des Rates vom 27. November 2019 über nachhaltigkeitsbezogene Offenlegungspflichten im Finanzdienstleistungssektor (Amtsblatt der Europäischen Union L 317 vom 9. Dezember 2019)

The corrigendum does not concern the English version.
December 1, 2022 0 Comments

CELEX:32022R1904R(03)

The corrigendum does not concern the English version.
December 1, 2022 0 Comments

CELEX:32021R1134R(01): Corrigendum to Regulation (EU) 2021/1134 of the European Parliament and of the Council of 7 July 2021 amending Regulations (EC) No 767/2008, (EC) No 810/2009, (EU) 2016/399, (EU) 2017/2226, (EU) 2018/1240, (EU) 2018/1860, (EU) 2018/1861, (EU) 2019/817 and (EU) 2019/1896 of the European Parliament and of the Council and repealing Council Decisions 2004/512/EC and 2008/633/JHA, for the purpose of reforming the Visa Information System (Official Journal of the European Union L 248 of 13 July 2021)

December 1, 2022 0 Comments

CELEX:32022R0300R(01):           Rectificatif au règlement d’exécution (UE) 2022/300 du Conseil du 24 février 2022 mettant en œuvre l’article 8 bis du règlement (CE) no 765/2006 concernant des mesures restrictives en raison de la situation en Biélorussie («Journal officiel de l’Union européenne» L 46 du 25 février 2022)

The corrigendum does not concern the English version.
December 1, 2022 0 Comments

CELEX:32008L0118R(04)

The corrigendum does not concern the English version.
December 1, 2022 0 Comments

CELEX:32022D0307R(01):           Rectificatif à la décision (PESC) 2022/307 du Conseil du 24 février 2022 modifiant la décision 2012/642/PESC concernant des mesures restrictives en raison de la situation en Biélorussie («Journal officiel de l’Union européenne» L 46 du 25 février 2022)

The corrigendum does not concern the English version.
December 1, 2022 0 Comments

CELEX:32016R0429R(10):           Berichtigung der Verordnung (EU) 2016/429 des Europäischen Parlaments und des Rates vom 9. März 2016 zu Tierseuchen und zur Änderung und Aufhebung einiger Rechtsakte im Bereich der Tiergesundheit („Tiergesundheitsrecht“) (Amtsblatt der Europäischen Union L 84 vom 31. März 2016)

The corrigendum does not concern the English version.
December 1, 2022 0 Comments

CELEX:62022CO0236:           Ordonnance de la Cour (septième chambre) du 23 novembre 2022.#Beata Sołowicz contre Commission européenne.#Pourvoi – Article 181 du règlement de procédure de la Cour – Recours en annulation – Méconnaissance des exigences de forme – Rejet du recours pour irrecevabilité manifeste – Pourvoi manifestement irrecevable.#Affaire C-236/22 P.

This document does not exist in English.
November 30, 2022 0 Comments

CELEX:62021TJ0401:           Arrêt du Tribunal (huitième chambre élargie) du 30 novembre 2022.#KN contre Parlement européen.#Droit institutionnel – Membre du CESE – Procédure de décharge sur l’exécution du budget du CESE pour l’exercice 2019 – Résolution du Parlement désignant le requérant comme étant l’auteur de comportements de harcèlement moral – Recours en annulation – Acte non susceptible de recours – Irrecevabilité – Recours en indemnité – Protection des données à caractère personnel – Présomption d’innocence – Obligation de confidentialité – Principe de bonne administration – Proportionnalité – Violation suffisamment caractérisée d’une règle de droit conférant des droits aux particuliers.#Affaire T-401/21.

This document does not exist in English.
November 30, 2022 0 Comments

CELEX:62018TJ0101: Judgment of the General Court (Third Chamber) of 30 November 2022 (Extracts).#Republic of Austria v European Commission.#State aid – Nuclear industry – Aid planned by Hungary for the development of two new nuclear reactors at the Paks site – Decision declaring the aid compatible with the internal market subject to compliance with certain commitments – Article 107(3)(c) TFEU – Compliance of the aid with EU law other than State aid law – Inextricable link – Promotion of nuclear energy – First paragraph of Article 192 of the Euratom Treaty – Principle of protection of the environment, ‘polluter pays’ principle, precautionary principle and principle of sustainability – Determination of the economic activity concerned – Market failure – Distortion of competition – Proportiona

November 30, 2022 0 Comments

CELEX:62021TJ0611:           Urteil des Gerichts (Zweite Kammer) vom 30. November 2022.#ADS L. Kowalik, B. Włodarczyk s.c. gegen Amt der Europäischen Union für geistiges Eigentum.#Gemeinschaftsgeschmacksmuster – Nichtigkeitsverfahren – Eingetragenes Gemeinschaftsgeschmacksmuster, das ein Zubehör für kabellose Fernbedienungen darstellt – Nichtigkeitsgrund – Erscheinungsmerkmale eines Erzeugnisses, die ausschließlich durch dessen technische Funktion bedingt sind – Art. 8 Abs. 1 und Art. 25 Abs. 1 Buchst. b der Verordnung (EG) Nr. 6/2002 – Tatsachen oder Beweismittel, die zum ersten Mal vor der Beschwerdekammer vorgebracht werden – Art. 63 Abs. 2 der Verordnung Nr. 6/2002 – Begründungspflicht – Art. 41 Abs. 1 und Abs. 2 Buchst. c der Charta der Grundrechte.#Rechtssache T-611/21.

This document does not exist in English.
November 30, 2022 0 Comments

CELEX:62014TJ0316(01): Judgment of the General Court (Fourth Chamber, Extended Composition) of 30 November 2022.#Kurdistan Workers' Party (PKK) v Council of the European Union.#Common foreign and security policy – Restrictive measures against the PKK with a view to combating terrorism – Freezing of funds – Common Position 2001/931/CFSP – Applicability to situations of armed conflict – Terrorist group – Factual basis of the fund-freezing decisions – Decision taken by a competent authority – Authority of a third State – Review – Proportionality – Obligation to state reasons – Rights of the defence – Right to effective judicial protection – Modification of the application.#Case T-316/14 RENV.

November 30, 2022 0 Comments

Manipulacijske naprave v tovornih vozilih

November 30, 2022 0 Comments

UPRS Sodba III U 95/2019-23

Upravni organ po uradni dolžnosti obnovi postopek odmere dohodnine, če ugotovi, da je zavezanec za dohodnino prejel še druge obdavčljive dohodke, ki jih v napovedi ni navedel. Prekluzivni subjektivni šestmesečni rok za obnovo postopka prične teči, ko je organ, pristojen za obnovo postopka, mogel navesti nova dejstva oziroma uporabiti nove dokaze.
November 30, 2022 0 Comments

UPRS Sodba in sklep III U 289/2019-18

Iz besedila 77. člena ZDavP-2 izhaja, da nelistinski dokazi, kot npr. zaslišanje stranke ali priče, niso izključeni, na kar kaže že dikcija navedene določbe, da se trditve ''praviloma'' dokazujejo z listinskimi dokazi. Možnost dokazovanja z drugimi dokaznimi sredstvi pa je predvidena prav za primere, ko listinskih dokazov kot primarnega dokaznega sredstva ni ali so nepopolni. V konkretni zadevi je davčni organ zavrnitev dokaznih predlogov utemeljil s sklicevanjem na listine (pisne dokaze) in s tem posameznim vrstam dokazov dal pomen, ki iz ZDavP-2, ZUS-1 in ZPP ne izhaja, s čimer je sprejel vnaprejšnjo dokazno oceno.
November 30, 2022 0 Comments

CELEX:32022D1129(01)R(01)

The corrigendum does not concern the English version.
November 30, 2022 0 Comments

CELEX:32022D2335: Council Decision (EU) 2022/2335 of 28 November 2022 amending Decision (EU) 2015/2169 on the conclusion of the Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part

November 30, 2022 0 Comments
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