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

UPRS Sodba I U 1311/2022-15 Davčni organ tožniku ni priznal davčnih olajšav za vlaganje v RR, ker razvoj programskih projektov tipa SQL 2.500 ne sodi med RR dejavnosti. Gre namreč zgolj za nove verzije programov oziroma za njihovo nadgradnjo, kar v zadevi ni sporno. Dodajanje novih funkcionalnosti, ki jih je tožnik razvil s pomočjo algoritmov, ki uporabniku v bistvenem prihranijo čas, tudi po presoji sodišča ni pomemben element novosti in razreševanje znanstvene ali tehnološke nejasnosti. julij 4, 2025 0 Comments	UPRS Sodba I U 1062/2021-36 Davčni organ mora biti zmožen ugotoviti, ali so poslovni dogodki, v zvezi s katerimi davčni zavezanec uveljavlja nastanek stroškov (odhodkov), dejansko nastali ali ne. Davčni zavezanec je glede tovrstnih odhodkov edini, ki ima dokaze, na katerih so zabeležene bodisi njegove izjave bodisi izjave subjektov, s katerimi vstopa v poslovne odnose. Predložitev dokazov, kot so npr. potni nalogi, računi za hotel, letalske karte ipd., torej omogoča davčnemu organu, da ob upoštevanju načela materialne resnice ugotavlja posamezno dejstvo, pomembno za obdavčitev, in nadalje vzpostavlja možnost presoje vsebinske pravilnosti takšne listine, ki je predložena v postopku DIN. Po povedanem je bil davčni organ upravičen od tožnice zahtevati vso dokumentacijo, na kateri temeljijo odhodki, izkazani v izkazu poslovnega izida oziroma davčnem obračunu za leto 2016. Davčni organ je pred izdajo zapisnika o DIN imel možnost seznanitve s podatki o tožničinih odhodkih in da pri... julij 4, 2025 0 Comments
UPRS Sodba I U 633/2024-28 Zgolj podatek o vrednosti premoženja družb ob likvidaciji ne zadošča za ugotovitev, da sporne terjatve v celoti niso bile del premoženja družb ob likvidaciji, saj so v to vrednost vključena vsa sredstva kot tudi morebitne obveznosti družb v likvidaciji, katerih vrednost znižuje vrednost likvidacijske mase. Dokazni zaključek o nemožnosti tožnikovega prevzema terjatev zaradi izvedene likvidacije sta davčna organa naredila na podlagi nepopolno ugotovljenega dejanskega stanja in zato preuranjeno. Na osnovi tako ugotovljenega dejanskega stanja zato ni mogoče izključiti, da gre pri spornem dohodku za dohodek v obliki dobička iz kapitala ob odsvojitvi kapitala, kot to trdi tožnik julij 4, 2025 0 Comments	CELEX:32019L0904R(02): Berichtigung der Richtlinie (EU) 2019/904 des Europäischen Parlaments und des Rates vom 5. Juni 2019 über die Verringerung der Auswirkungen bestimmter Kunststoffprodukte auf die Umwelt (ABl. L 155 vom 12.6.2019) The corrigendum does not concern the English version. julij 4, 2025 0 Comments
CELEX:32024L1226R(01) The corrigendum does not concern the English version. julij 4, 2025 0 Comments	CELEX:62023TJ1104_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 2 July 2025.#Ferrari SpA v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – International registration designating the European Union – Word mark TESTAROSSA – Genuine use of the mark – Article 51(1)(a) of Regulation (EC) No 207/2009 (now Article 58(1)(a) of Regulation (EU) 2017/1001) – Use by third parties – Nature of the use – Implied consent of the proprietor of the mark – Proof of genuine use – Scale toy land motor vehicles.#Case T-1104/23. julij 3, 2025 0 Comments
CELEX:62024TJ0289_RES: Arrêt du Tribunal (sixième chambre élargie) du 2 juillet 2025.#Brasserie Nationale (anc. Brasseries Funck-Bricher et Bofferding) et Munhowen SA contre Commission européenne.#Concurrence – Concentrations – Marché de la distribution en gros de boissons – Article 22 du règlement (CE) no 139/2004 – Demande de renvoi à la Commission émanant d’une autorité de la concurrence d’un État membre non compétente selon la législation nationale pour examiner l’opération de concentration – Décision de la Commission d’examiner l’opération de concentration – Délai de présentation de la demande de renvoi – Notion de “communication” – Information des entreprises concernées sur la demande de renvoi – Régime linguistique – Délai de notification de la décision de la Commission d This document does not exist in English. julij 3, 2025 0 Comments	CELEX:62023CJ0582_RES: Judgment of the Court (Fourth Chamber) of 3 July 2025.#R.S. v C. S.A. and Others.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Powers and obligations of the national court – Insolvency proceedings relating to a natural person – Bankruptcy court has no power to examine ex officio whether the terms of a contract that gave rise to a claim on the list of claims are unfair – No power for that court to order interim measures – Principle of effectiveness.#Case C-582/23. julij 3, 2025 0 Comments
CELEX:62023CJ0733: Judgment of the Court (First Chamber) of 3 July 2025.#„Beach and bar management“ EOOD v Nachalnik na otdel „Operativni deynosti“ - Burgas.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) and Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing – Principle of proportionality.#Case C-733/23. julij 3, 2025 0 Comments	CELEX:62023CJ0534: Judgment of the Court (Eighth Chamber) of 3 July 2025.#Instituto Cervantes and Kingdom of Spain v European Commission.#3 July 2025 *Language of the case: French(Appeal – Award of public contracts by the European Union – Regulation (EU, Euratom) 2018/1046 – Contract for language training services – Obligation to submit tenders via the electronic application eSubmission – Use by a tenderer of a hypertext link to a website containing documents describing the tender – Refusal of the administration to take those documents into consideration – Principles of legal certainty and the protection of legitimate expectations – Article 41 of the Charter of Fundamental Rights of the European Union – Objective impartiality – Obligation to state reasons – Comparative tender evaluation me julij 3, 2025 0 Comments
CELEX:62024CC0366: Conclusions de l'avocat général M. M. Szpunar, présentées le 3 juillet 2025.### This document does not exist in English. julij 3, 2025 0 Comments	CELEX:62025CO0145: Order of the Court of 25 June 2025.#Puma SE v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-145/25 P. julij 3, 2025 0 Comments
CELEX:62025CO0146: Order of the Court of 25 June 2025.#Puma SE v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-146/25 P. julij 3, 2025 0 Comments	CELEX:62024CJ0114_RES: Judgment of the Court (Fourth Chamber) of 3 July 2025.#Global Nanotechnologies AE schediasmou anaptyxis paraskevis kai emporias ylikon nanotechnologias (Glonatech) v European Research Executive Agency.#Appeal – Arbitration clause – Seventh Framework Programme for research, technological development and demonstration activities (2007-2013) – The SANAD project – Staff costs – Eligible costs – Request for recovery – Debit note – Article 41 of the Charter of Fundamental Rights of the European Union – Principle of good administration – Substitution of grounds – Article 47 of the Charter of Fundamental Rights – Right to effective judicial protection – Burden of proof – Proportionality.#Case C-114/24 P. julij 3, 2025 0 Comments
CELEX:62023CJ0653: Judgment of the Court (Second Chamber) of 3 July 2025.#SIA „TOODE” v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Aid scheme authorised by the European Commission – Support to the economy in the context of the COVID-19 pandemic – Refusal by the competent authority to grant aid – Legal action requesting that the court before which the matter has been brought order the adoption of a beneficial administrative act ex nunc – Expiry, during the legal proceedings, of the time limit prescribed for granting the aid – Date on which the aid is deemed to have been granted – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective judicial remedy – Regulation (EU) 2015/1589 – Article 1 – Existing julij 3, 2025 0 Comments	CELEX:62024CC0567: Opinion of Advocate General Campos Sánchez-Bordona delivered on 3 July 2025.### julij 3, 2025 0 Comments
CELEX:62024CC0453: Opinion of Advocate General Richard de la Tour delivered on 3 July 2025.### julij 3, 2025 0 Comments	CELEX:62024CJ0263: Judgment of the Court (Tenth Chamber) of 3 July 2025.#Criminal proceedings against YE.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Framework Decision 2008/675/JHA – Article 3(1) and (2) – Taking account of previous convictions handed down in another Member State in the course of new criminal proceedings – Legal effects equivalent to previous national convictions – Framework Decision 2009/315/JHA – Exchange of information extracted from the criminal record between Member States – Article 2(a) – Concept of criminal conviction – Administrative offences – Classification of offences under national law – Acts not constituting criminal offences under national law.#Case C-263/24. julij 3, 2025 0 Comments
CELEX:62023CJ0582: Judgment of the Court (Fourth Chamber) of 3 July 2025.#R.S. v C. S.A. and Others.#Reference for a preliminary ruling – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 6(1) and Article 7(1) – Powers and obligations of the national court – Insolvency proceedings relating to a natural person – Bankruptcy court has no power to examine ex officio whether the terms of a contract that gave rise to a claim on the list of claims are unfair – No power for that court to order interim measures – Principle of effectiveness.#Case C-582/23. julij 3, 2025 0 Comments	CELEX:62023CJ0646: Judgment of the Court (Fourth Chamber) of 3 July 2025.#Criminal proceedings against P.B. and R.S.#Reference for a preliminary ruling – Rule of law – Independence of the judiciary – Second subparagraph of Article 19(1) TEU – Effective judicial protection in areas covered by EU law – Principle of irremovability of judges – Military judge found unfit for professional military service – National legislation requiring the early retirement of that judge.#Joined Cases C-646/23 and C-661/23. julij 3, 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.

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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