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BAZA ZNANJASodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....

FURS danes poziva tudi davčne zavezance, ki še niso predložili obračuna DDV za obdobje oktober 2025 Davčni organ na podlagi predloženih podatkov iz evidenc sestavi predizpolnjen obračun DDV za davčnega zavezanca, ki predloži evidenci najmanj tri delovne dni pred potekom roka za predložitev obračuna DDV in če davčni zavezanec sam še ni predložil obračuna DDV za zadevno davčno obdobje. Če davčni zavezanec predloži evidenci DDV po navedenem roku, davčni organ ne sestavi predizpolnjenega obračuna DDV in mora davčni zavezanec sam oddati obračun DDV. december 5, 2025 0 Comments	FURS danes poziva tudi davčne zavezance, ki še niso predložili obračuna DDV za obdobje oktober 2025 Davčni organ na podlagi predloženih podatkov iz evidenc sestavi predizpolnjen obračun DDV za davčnega zavezanca, ki predloži evidenci najmanj tri delovne dni pred potekom roka za predložitev obračuna DDV in če davčni zavezanec sam še ni predložil obračuna DDV za zadevno davčno obdobje. Če davčni zavezanec predloži evidenci DDV po navedenem roku, davčni organ ne sestavi predizpolnjenega obračuna DDV in mora davčni zavezanec sam oddati obračun DDV. december 5, 2025 0 Comments
Predložitev DDV evidenc Davčni zavezanci morajo za davčna obdobja od 1. julija 2025 dalje davčnemu organu predlagati evidenci obračunanega DDV in odbitka DDV v elektronski obliki po elektronski poti (možni 4 načini, več v Evidenci obračunanega DDV in odbitka DDV, ter predizpolnitev obračuna DDV, poglavje 1.2). Na spletni strani FURS so v zvezi z evidencama v pomoč objavljena različna gradiva:Evidenci obračunanega DDV in odbitka DDV, ter predizpolnitev obračuna DDVKratka vprašanja in odgovori Evidenca obračunanega DDV in evidenca odbitka DDVPrimeri izpolnjevanja evidenc obračunanega DDV in odbitka DDVUvoz pripravljenih evidenc preko portala eDavkiPredstavitev izdajanja davčno potrjenih računov v miniBLAGAJNI in njihovo evidentiranje v evidencah DDVPredstavitev vodenja evidenc DDV v miniBLAGAJNI in njihova predložitev v eDavkePrimeri izpolnjevanja evidenc obračunanega DDV in odbitka DDV – atipični davčni zavezanciPrimeri evidenc – stornacije 88.b členNavodila za vpogled in preverjanje evidenc obračunanega DDV in odbitka DDV v eDavkihPrevajalnik za Evidenci obračunanega DDV in odbitka DDV iz oblike excel v obliko CSVČe ste prejeli poziv za predložitev DDV evidenc, pa ste evidence oddali, najprej preverite na portalu eDavki na Vpogledi, med Poslani evidenci obračunanega DDV in odbitka DDV, ali sta poslani evidenci oddani brez napak. Če vsebujeta napake, potem se šteje, da evidenci nista oddani. december 5, 2025 0 Comments	Predložitev DDV evidenc Davčni zavezanci morajo za davčna obdobja od 1. julija 2025 dalje davčnemu organu predlagati evidenci obračunanega DDV in odbitka DDV v elektronski obliki po elektronski poti (možni 4 načini, več v Evidenci obračunanega DDV in odbitka DDV, ter predizpolnitev obračuna DDV, poglavje 1.2). Na spletni strani FURS so v zvezi z evidencama v pomoč objavljena različna gradiva:Evidenci obračunanega DDV in odbitka DDV, ter predizpolnitev obračuna DDVKratka vprašanja in odgovori Evidenca obračunanega DDV in evidenca odbitka DDVPrimeri izpolnjevanja evidenc obračunanega DDV in odbitka DDVUvoz pripravljenih evidenc preko portala eDavkiPredstavitev izdajanja davčno potrjenih računov v miniBLAGAJNI in njihovo evidentiranje v evidencah DDVPredstavitev vodenja evidenc DDV v miniBLAGAJNI in njihova predložitev v eDavkePrimeri izpolnjevanja evidenc obračunanega DDV in odbitka DDV – atipični davčni zavezanciPrimeri evidenc – stornacije 88.b členNavodila za vpogled in preverjanje evidenc obračunanega DDV in odbitka DDV v eDavkihPrevajalnik za Evidenci obračunanega DDV in odbitka DDV iz oblike excel v obliko CSVČe ste prejeli poziv za predložitev DDV evidenc, pa ste evidence oddali, najprej preverite na portalu eDavki na Vpogledi, med Poslani evidenci obračunanega DDV in odbitka DDV, ali sta poslani evidenci oddani brez napak. Če vsebujeta napake, potem se šteje, da evidenci nista oddani. december 5, 2025 0 Comments
Predložitev DDV evidenc Davčni zavezanci morajo za davčna obdobja od 1. julija 2025 dalje davčnemu organu predlagati evidenci obračunanega DDV in odbitka DDV v elektronski obliki po elektronski poti (možni 4 načini, več v Evidenci obračunanega DDV in odbitka DDV, ter predizpolnitev obračuna DDV, poglavje 1.2). Na spletni strani FURS so v zvezi z evidencama v pomoč objavljena različna gradiva:Evidenci obračunanega DDV in odbitka DDV, ter predizpolnitev obračuna DDVKratka vprašanja in odgovori Evidenca obračunanega DDV in evidenca odbitka DDVPrimeri izpolnjevanja evidenc obračunanega DDV in odbitka DDVUvoz pripravljenih evidenc preko portala eDavkiPredstavitev izdajanja davčno potrjenih računov v miniBLAGAJNI in njihovo evidentiranje v evidencah DDVPredstavitev vodenja evidenc DDV v miniBLAGAJNI in njihova predložitev v eDavkePrimeri izpolnjevanja evidenc obračunanega DDV in odbitka DDV – atipični davčni zavezanciPrimeri evidenc – stornacije 88.b členNavodila za vpogled in preverjanje evidenc obračunanega DDV in odbitka DDV v eDavkihPrevajalnik za Evidenci obračunanega DDV in odbitka DDV iz oblike excel v obliko CSVČe ste prejeli poziv za predložitev DDV evidenc, pa ste evidence oddali, najprej preverite na portalu eDavki na Vpogledi, med Poslani evidenci obračunanega DDV in odbitka DDV, ali sta poslani evidenci oddani brez napak. Če vsebujeta napake, potem se šteje, da evidenci nista oddani. december 5, 2025 0 Comments	Predložitev DDV evidenc Davčni zavezanci morajo za davčna obdobja od 1. julija 2025 dalje davčnemu organu predlagati evidenci obračunanega DDV in odbitka DDV v elektronski obliki po elektronski poti (možni 4 načini, več v Evidenci obračunanega DDV in odbitka DDV, ter predizpolnitev obračuna DDV, poglavje 1.2). Na spletni strani FURS so v zvezi z evidencama v pomoč objavljena različna gradiva:Evidenci obračunanega DDV in odbitka DDV, ter predizpolnitev obračuna DDVKratka vprašanja in odgovori Evidenca obračunanega DDV in evidenca odbitka DDVPrimeri izpolnjevanja evidenc obračunanega DDV in odbitka DDVUvoz pripravljenih evidenc preko portala eDavkiPredstavitev izdajanja davčno potrjenih računov v miniBLAGAJNI in njihovo evidentiranje v evidencah DDVPredstavitev vodenja evidenc DDV v miniBLAGAJNI in njihova predložitev v eDavkePrimeri izpolnjevanja evidenc obračunanega DDV in odbitka DDV – atipični davčni zavezanciPrimeri evidenc – stornacije 88.b členNavodila za vpogled in preverjanje evidenc obračunanega DDV in odbitka DDV v eDavkihPrevajalnik za Evidenci obračunanega DDV in odbitka DDV iz oblike excel v obliko CSVČe ste prejeli poziv za predložitev DDV evidenc, pa ste evidence oddali, najprej preverite na portalu eDavki na Vpogledi, med Poslani evidenci obračunanega DDV in odbitka DDV, ali sta poslani evidenci oddani brez napak. Če vsebujeta napake, potem se šteje, da evidenci nista oddani. december 5, 2025 0 Comments
CELEX:62023CJ0685_SUM: Judgment of the Court (Fifth Chamber) of 5 June 2025.#Corner and Border SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(b) – Article 6(1)(d) – Indirect taxes on the raising of capital – Concept of ‘other charges on land or other property’ – Stamp duty on guarantees provided for the purposes of the proper execution of a debenture loan.#Case C-685/23. december 5, 2025 0 Comments	CELEX:62024CJ0369_SUM: Judgment of the Court (Seventh Chamber) of 2 October 2025.#MET Magyarország Energiakereskedő Zrt. and Global NRG ROM SRL v Magyar Energetikai és Közmű-szabályozási Hivatal.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Internal market in natural gas – Regulation (EU) 2017/460 – Natural gas transmission system – Reference price methodology – Article 35(1) – Exemption for contracts concluded before 6 April 2017 which foresee no change in the levels of transmission tariffs except for indexation – Concept of ‘indexation’.#Case C-369/24. december 5, 2025 0 Comments
CELEX:62024CJ0292_SUM: Judgment of the Court (Eighth Chamber) of 5 June 2025.#AD v Iberia, Líneas Aéreas de España, SA Operadora Unipersonal.#Request for a preliminary ruling from the Landgericht Frankfurt am Main.#Reference for a preliminary ruling – International air transport – Montreal Convention – Air carrier liability – Article 19 – Damage occasioned by delay in the carriage by air of passengers, baggage or cargo – Article 31(2) – Timely notice of complaints – Complaint before the date on which the baggage concerned was placed at the disposal of the person entitled to delivery of it.#Case C-292/24. december 5, 2025 0 Comments	CELEX:62023CJ0726_SUM: Judgment of the Court (First Chamber) of 4 September 2025.#S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope of VAT – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Commercial services provided within the same group of companies – Transfer price – Articles 168 and 178 – Right to deduct VAT – Supporting documents.#Case C-726/23. december 5, 2025 0 Comments
CELEX:62023CJ0782_SUM: Judgment of the Court (Third Chamber) of 15 May 2025.#„Tauritus“ UAB v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas.#Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Article 70 – Transaction value – Goods imported on the basis of a provisional purchase price – Definitive price dependent on various factors not known on the date of acceptance of the customs declaration.#Case C-782/23. december 5, 2025 0 Comments	CELEX:62024CJ0330_SUM: Judgment of the Court (Seventh Chamber) of 30 April 2025.#Celní jednatelství Zelinka s. r. o. v Generální ředitelství cel.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Union Customs Code – Article 116(7) – Reinstatement of the customs debt – Concept of repayment granted ‘in error’ – Incorrect tariff classification.#Case C-330/24. december 5, 2025 0 Comments
CELEX:62023CJ0605_SUM: Judgment of the Court (First Chamber) of 3 July 2025.#„Ati-19“ EOOD v Nachalnik na otdel „Operativni deynosti“ – Sofia v Glavna direktsia „Fiskalen kontrol“ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Blagoevgrad.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 47, first paragraph, of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review.#Case C-605/23. december 5, 2025 0 Comments	CELEX:62024CJ0535_SUM: Judgment of the Court (Seventh Chamber) of 2 October 2025.#„Svilosa“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 24(1) – Supply of services – Article 26(1)(b) – Supply of services free of charge that are to be treated as a supply of services for consideration – Debt recovery – Debt recovery in favour of a third party.#Case C-535/24. december 5, 2025 0 Comments
CELEX:62024CJ0287_SUM: Judgment of the Court (Fifth Chamber) of 10 July 2025.#Ligue royale belge pour la protection des oiseaux ASBL v Région wallonne.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Common agricultural policy – Regulation (EU) No 1307/2013 – Practices beneficial for the climate and the environment – Implementing Decision (EU) 2022/484 – Validity – Obligation to state reasons – Invasion of Ukraine by Russia – Increase in the agricultural production potential of the European Union – Derogation from certain conditions relating to the direct greening payment – Land lying fallow considered as a distinct crop and ecological focus area even if it has been grazed, harvested for production purposes or cultivated – Necessary and justif december 5, 2025 0 Comments	CELEX:62024CJ0086_SUM: Judgment of the Court (Eighth Chamber) of 2 October 2025.#CS STEEL a.s. v Generální ředitelství cel.#Request for a preliminary ruling from the Krajský soud v Ostravě – pobočka v Olomouci.#Reference for a preliminary ruling – Customs union – Regulation (EU) No 952/2013 – Determination of origin of goods – Delegated Regulation (EU) 2015/2446 – Subheading 7304 41 of the Harmonised Commodity Description and Coding System – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel – Validity of the rule of origin applicable to steel pipes – Hot-finished pipes, subsequently cold-reduced.#Case C-86/24. december 5, 2025 0 Comments
CELEX:62021TJ0360_EXT: Judgment of the General Court (Eighth Chamber, Extended Composition) of 29 May 2024 (Extracts).#Portigon AG v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2021 ex ante contributions – Plea of illegality – Legal basis of Regulation No 806/2014 – Article 114 TFEU – Equal treatment – Commission’s margin of discretion – SRB’s margin of discretion – Duty to state reasons.#Case T-360/21. december 5, 2025 0 Comments	CELEX:62023CJ0492_RES: Judgment of the Court (Grand Chamber) of 2 December 2025.#X v Russmedia Digital SRL and Inform Media Press SRL.#Reference for a preliminary ruling – Protection of personal data – Regulation (EU) 2016/679 – Article 4(7) – Concept of ‘controller’ – Responsibility of the operator of an online marketplace for the publication of personal data contained in advertisements placed on its online marketplace by user advertisers – Article 5(2) – Principle of accountability – Article 26 – Joint control with user advertisers – Article 9(1) and (2)(a) – Advertisements containing sensitive data – Lawfulness of processing – Consent – Articles 24, 25 and 32 – Obligations of the controller – Prior identification of the advertisements containing such data – Prior identification of the i december 5, 2025 0 Comments
CELEX:62024CJ0034_RES: Judgment of the Court (Grand Chamber) of 2 December 2025.#Stichting Right to Consumer Justice and Stichting App Stores Claims v Apple Distribution International Ltd and Apple Inc.#Reference for a preliminary ruling – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Special jurisdiction in matters relating to tort, delict or quasi-delict – Determination of the territorial jurisdiction of a court of a Member State – Place where the harmful event occurred – Place where the damage occurred – Representative action seeking compensation for the damage caused by anticompetitive conduct consisting of the charging by the operator of an online platform, aimed at all users in a Member St december 5, 2025 0 Comments	CELEX:62024CJ0034: Judgment of the Court (Grand Chamber) of 2 December 2025.#Stichting Right to Consumer Justice and Stichting App Stores Claims v Apple Distribution International Ltd and Apple Inc.#Request for a preliminary ruling from the Rechtbank Amsterdam.#Reference for a preliminary ruling – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 7(2) – Special jurisdiction in matters relating to tort, delict or quasi-delict – Determination of the territorial jurisdiction of a court of a Member State – Place where the harmful event occurred – Place where the damage occurred – Representative action seeking compensation for the damage caused by anticompetitive conduct consisting of the charging by the operat december 5, 2025 0 Comments

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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.

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Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES