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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.


 

Okoljska dajatev za onesnaževanje okolja zaradi uporabe mazalnih olj in tekočin

August 22, 2025 0 Comments

UPRS Sodba IV U 91/2022-13

Ni bistveno, kdaj je za izbrisano družbo nastala obveznost plačila DDV in DDPO, temveč je treba upoštevati pravno podlago nastanka tožnikove obveznosti, torej kdaj je nastala terjatev iz naslova odgovornosti tožnika za obveznosti izbrisane družbe. Določilo 408. člena ZFPPIPP namreč posebej govori o terjatvah do (stečajnega) dolžnika, ki so nastale do trenutka postopka osebnega stečaja, zato ga je treba po presoji sodišča razlagati tako, da odpust učinkuje na terjatve, pri katerih je bil stečajni dolžnik do trenutka začetka postopka osebnega stečaja v položaju dolžnika. Sporne obveznosti so bile v premoženjski sferi izbrisane družbe vse do njenega prenehanja, do takrat pa tožnik kot njen družbenik v skladu z izrecnim določilom 472. člena ZGD-1 zanje ni bil odgovoren.
August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi uporabe hlapnih organskih spojin

August 22, 2025 0 Comments

UPRS Sodba IV U 100/2022-17

V postopku davčne izvršbe je bistveno le, da je izvršilni naslov postal izvršljiv, kar v obravnavani zadev ni sporno. Tožnik pa ugovarja višini dolgovane obveznosti, navaja namreč, da je navedeno obveznost predhodno že poravnal, toženka pa zatrjuje, da terjana obveznost vse do dne izdaje izpodbijanega sklepa ni bila poravnana.
August 22, 2025 0 Comments

UPRS Sodba II U 115/2023-16

Sodišče zaključuje, da je tožena stranka napačno omejila dokazovanje za odločitev relevantnega dejstva dejanske prisotnosti na delovnem mestu zgolj na s strani delodajalca potrjen seznam prisotnosti oziroma njegovo izjavo, da takšne listine ne bo izdal, razen tega pa je tudi zmotno tožniku onemogočila dokazovanje, da je dodatna dokazila iz upravičenih razlogov predložil šele v pritožbenem postopku.
August 22, 2025 0 Comments

Okoljska dajatev zaradi onesnaževanja okolja zaradi nastajanja izrabljenih gum

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi nastajanja odpadne embalaže

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi odvajanja odpadnih voda

August 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi odlaganja odpadkov na odlagališčih

August 22, 2025 0 Comments

CELEX:32024R1745R(08)

The corrigendum does not concern the English version.
August 22, 2025 0 Comments

CELEX:32025D1757: Council Decision (EU) 2025/1757 of 8 July 2025 on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning the amendment to Annex II (Technical regulations, standards, testing and certification) and Annex IV (Energy) to the EEA Agreement (EED) (Text with EEA relevance)

August 22, 2025 0 Comments

CELEX:32015R1861R(06)

The corrigendum does not concern the English version.
August 22, 2025 0 Comments

CELEX:62023CJ0369_SUM: Judgment of the Court (Fourth Chamber) of 19 December 2024.#„Vivacom Bulgaria“ EAD v Varhoven administrativen sad and Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Second subparagraph of Article 19(1) TEU – Effective legal protection in the fields covered by EU law – Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union – Access to an independent and impartial tribunal – Liability of a Member State for damage caused to individuals by an infringement of EU law – Infringement by a national court adjudicating at last instance in relation to value added tax (VAT) – Jurisdiction of a court adjudicating at last instance while having the capa

August 21, 2025 0 Comments

CELEX:62023CJ0331_SUM: Judgment of the Court (Ninth Chamber) of 12 December 2024.#Dranken Van Eetvelde NV v Belgische Staat.#Request for a preliminary ruling from the Rechtbank van eerste aanleg Oost-Vlaanderen Afdeling Gent.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability for tax debts owed by a third party – Conditions and scope of liability – Fight against VAT fraud – Joint and several liability for the payment of VAT which does not allow an assessment to be made on the basis of the contribution of each taxable person in the tax evasion – Principle of proportionality – Article 50 of the Charter of Fundamental Rights of the European Union – Principle non bis in idem – Criteria for a

August 21, 2025 0 Comments

CELEX:62023CJ0028_SUM: Judgment of the Court (Fourth Chamber) of 17 October 2024.#NFŠ a.s. v Slovenská republika konajúca prostredníctvom Ministerstva školstva, vedy, výskumu a športu Slovenskej republiky and Ministerstvo školstva, vedy, výskumu a športu Slovenskej republiky.#Request for a preliminary ruling from the Okresný súd Bratislava III.#Reference for a preliminary ruling – Public procurement of works, supplies and services – Directive 2004/18/EC – Concept of ‘public works contracts’ – Collection of agreements comprising a grant agreement and an undertaking to purchase – Direct economic interest for the contracting authority – Work corresponding to the requirements specified by the contracting authority – Grant and undertaking to purchase constituting State aid compatible with the i

August 21, 2025 0 Comments

CELEX:62023CJ0644_SUM: Judgment of the Court (Fourth Chamber) of 16 January 2025.#Criminal proceedings against IR.#Request for a preliminary ruling from the Sofiyski gradski sad.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive (EU) 2016/343 – Article 8 – Right to be present at the trial – Information regarding the holding of the trial and the consequences of non-appearance – Inability to locate the accused person notwithstanding the reasonable efforts of the competent authorities – Possibility of a trial and a decision in absentia – Article 9 – Right to a new trial or to another legal remedy which allows a fresh determination of the merits of the case – No such right where the person concerned absconds.#Case C-644/23.

August 21, 2025 0 Comments

CELEX:62021CJ0766_SUM: Judgment of the Court (Third Chamber) of 23 January 2025.#European Parliament v Axa Assurances Luxembourg SA and Others.#Appeal – Article 56 of the Statute of the Court of Justice of the European Union – More than one defendant in the proceedings at first instance – Judgment in default against one of those defendants which is the subject of an application before the General Court of the European Union to have it set aside – Admissibility of the appeal brought against that judgment – Conditions – Article 41 of the Statute of the Court of Justice of the European Union – Admissibility of the response to an appeal submitted by a party against which an order was made by default at first instance – Article 172 of the Rules of Procedure of the Court of Justice – Cross-appea

August 21, 2025 0 Comments

CELEX:62023CJ0421_SUM: Judgment of the Court (Seventh Chamber) of 23 January 2025.#Criminal proceedings against EX.#Request for a preliminary ruling from the Cour d'appel de Liège.#Reference for a preliminary ruling – Migrant workers – Social security – Applicable legislation – Posted workers – Documents in the form of A1 certificates allegedly issued by the institution competent to issue those certificates – Regulation (EC) No 883/2004 – Article 76(6) – Obligation of the authorities of the host Member State to initiate a dialogue and conciliation procedure for the purpose of determining whether fraud has occurred.#Case C-421/23.

August 21, 2025 0 Comments

CELEX:62023CJ0297_SUM: Judgment of the Court (Fourth Chamber) of 21 November 2024.#Harley-Davidson Europe Ltd and Neovia Logistics Services International v European Commission.#Appeal – Common commercial policy – Measures to ensure the exercise by the European Union of its rights under international trade rules – Regulation (EU) No 654/2014 – Implementing Regulation (EU) 2018/886 – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Decisions relating to binding origin information (BOI) adopted by national customs authorities – Delegated Regulation (EU) 2015/2446 – Determination of the non-preferential origin of certain Harley-Davidson motorcycles – Concept of ‘processing or working operations which are not economically justified’ – Implementing decision of the European Comm

August 21, 2025 0 Comments

CELEX:62022CJ0119_SUM: Judgment of the Court (Third Chamber) of 19 December 2024.#Teva BV and Teva Finland Oy v Merck Sharp & Dohme LLC and Merck Sharp & Dohme LLC v Clonmel Healthcare Limited.#Requests for a preliminary ruling from the Markkinaoikeus and the Supreme Court (Ireland).#Reference for a preliminary ruling – Medicinal products for human use – Supplementary protection certificate (SPC) – Regulation (EC) No 469/2009 – Conditions for obtaining an SPC for medicinal products – Article 3(a) – Concept of ‘product protected by a basic patent in force’ – Article 3(c) – Concept of ‘product the subject of an SPC’ – Criteria for assessment.#Joined Cases C-119/22 and C-149/22.

August 21, 2025 0 Comments
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