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

CELEX:62023TO0261(01): Order of the General Court (Fifth Chamber) of 15 November 2023.#Roberto Acampora and Others v European Commission.#Case T-261/23. marec 23, 2024 0 Comments	VSRS X Ips 9/2023 Višina, vrsta dohodka in akontacija dohodnine so dokončno in pravnomočno ugotovljeni v postopku odmere akontacije dohodnine davčnemu zavezancu, zaradi česar je davčni organ v kasnejšem postopku odmere dohodnine na ta posamični akt vezan. marec 22, 2024 0 Comments
Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024 Navodilo ureja postopanje carinskega organa pri spremembi podatkov v carinski deklaraciji, ki se izvaja na zahtevo deklaranta in izreku carinskih deklaracij za neveljavne po prepustitvi blaga. Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024 marec 22, 2024 0 Comments	Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024 Navodilo ureja postopanje carinskega organa pri spremembi podatkov v carinski deklaraciji, ki se izvaja na zahtevo deklaranta in izreku carinskih deklaracij za neveljavne po prepustitvi blaga. Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024 marec 22, 2024 0 Comments
Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024 Navodilo ureja postopanje carinskega organa pri spremembi podatkov v carinski deklaraciji, ki se izvaja na zahtevo deklaranta in izreku carinskih deklaracij za neveljavne po prepustitvi blaga. Navodilo o spremembi podatkov in izreku neveljavnosti carinske deklaracije po prepustitvi blaga, št. 4/2024 marec 22, 2024 0 Comments	Menjalni tečaj za ruski rubelj za mesec APRIL 2024 Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec april 100,3295. marec 22, 2024 0 Comments
Menjalni tečaj za ruski rubelj za mesec APRIL 2024 Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec april 100,3295. marec 22, 2024 0 Comments	Menjalni tečaj za ruski rubelj za mesec APRIL 2024 Obveščamo vas, da je menjalni tečaj za izračun carinske vrednosti blaga iz ruskega rublja v evro, za mesec april 100,3295. marec 22, 2024 0 Comments
CELEX:62022CC0611: Opinion of Advocate General Emiliou delivered on 21 March 2024.### marec 22, 2024 0 Comments	CELEX:62022CC0494: Opinion of Advocate General Ćapeta delivered on 21 March 2024.### marec 22, 2024 0 Comments
CELEX:62022CC0498: Opinion of Advocate General Richard de la Tour delivered on 21 March 2024.### marec 22, 2024 0 Comments	CELEX:62022CC0727: Opinion of Advocate General Kokott delivered on 21 March 2024.### marec 22, 2024 0 Comments
CELEX:62022CC0793: Opinion of Advocate General Campos Sánchez-Bordona delivered on 21 March 2024.### marec 22, 2024 0 Comments	CELEX:62023CC0039: Opinion of Advocate General Collins delivered on 21 March 2024.### marec 22, 2024 0 Comments
CELEX:62023CJ0007: Arrêt de la Cour (septième chambre) du 21 mars 2024.#Marvesa Rotterdam NV contre Federaal Agentschap voor de veiligheid van de voedselketen (FAVV).#Renvoi préjudiciel – Agriculture – Rapprochement des législations en matière de santé – Police sanitaire – Contrôles vétérinaires – Produits d’origine animale importés de Chine – Interdiction d’importation – Décision 2002/994/CE – Exemption pour certains produits – Partie I de l’annexe – Produits de la pêche – Notion – Huile de poisson – Produits destinés à l’alimentation animale – Validité.#Affaire C-7/23. This document does not exist in English. marec 22, 2024 0 Comments	CELEX:62023CC0224: Opinion of Advocate General Ćapeta delivered on 21 March 2024.### marec 22, 2024 0 Comments
CELEX:62022CJ0606: Judgment of the Court (Seventh Chamber) of 21 March 2024.#Dyrektor Izby Administracji Skarbowej w Bydgoszczy v B. sp. z o.o., anciennement B. sp.j.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Provision of recreational services and services to improve physical fitness – Sale of passes giving access to services whose existence is evidenced by a cash register and by cash register receipts – Taxable amount – Error in the tax rate – Principle of fiscal neutrality – Adjustment of the tax debt as a result of a change in the taxable amount – National practice that does not permit, in the absence of an invoice, a correction of the VAT and a refund of the overpaid VAT – No risk of loss of tax revenue – Plea of unjust enrichment.# marec 22, 2024 0 Comments	CELEX:62022CJ0010: Judgment of the Court (Fifth Chamber) of 21 March 2024.#Liberi editori e autori (LEA) v Jamendo SA.#Reference for a preliminary ruling – Directive 2014/26/EU – Collective management of copyright and related rights – Collective management organisations – Independent management entities – Access to the activity of managing copyright and related rights – Directive 2000/31/EC – Material scope – Article 3(3) – Directive 2006/123/EC – Material scope – Article 17(11) – Article 56 TFEU.#Case C-10/22. marec 22, 2024 0 Comments
CELEX:62022CJ0090: Judgment of the Court (First Chamber) of 21 March 2024.#“Gjensidige” ADB v „Rhenus Logistics“ UAB and „ACC Distribution“ UAB.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters – Regulation (EU) No 1215/2012 – Article 45 – Refusal to recognise a judgment – Article 71 – Relationship between that regulation and conventions governing particular matters – Convention on the Contract for the International Carriage of Goods by Road (CMR) – Article 31(3) – Lis pendens – Agreement conferring jurisdiction – Concept of ‘public policy’.#Case C-90/22. marec 22, 2024 0 Comments	CELEX:62023CJ0076: Judgment of the Court (Third Chamber) of 21 March 2024.#Cobult UG v TAP Air Portugal SA.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 7(3) – Article 8(1)(a) – Right to reimbursement of the cost of the airline ticket in the event of cancellation of a flight – Reimbursement in travel vouchers – Concept of the ‘signed agreement of the passenger’ – Reimbursement procedure through a form available on the website of the operating air carrier.#Case C-76/23. marec 22, 2024 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.

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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.

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