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CELEX:32022R2474R(06):           Berichtigung der Verordnung (EU) 2022/2474 des Rates vom 16. Dezember 2022 zur Änderung der Verordnung (EU) Nr. 833/2014 über restriktive Maßnahmen angesichts der Handlungen Russlands, die die Lage in der Ukraine destabilisieren (ABl. L 322I vom 16.12.2022)

The corrigendum does not concern the English version.
oktober 21, 2024 0 Comments

CELEX:62023CJ0302: Judgment of the Court (Tenth Chamber) of 17 October 2024.#Marek Jarocki v C. J.#Reference for a preliminary ruling – Internal market – Electronic identification and trust services for electronic transactions – Regulation (EU) No 910/2014 – Article 25 – Electronic signatures – Legal effect and evidential value in legal proceedings – National legislation allowing the lodging with the courts, by electronic means, of procedural documents signed electronically – Need for those courts to have an appropriate ICT system.#Case C-302/23.

oktober 19, 2024 0 Comments

CELEX:62022CO0112

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oktober 19, 2024 0 Comments

CELEX:62022TO0729:           Ordonnance du Tribunal (neuvième chambre) du 17 octobre 2024.#Complejo Agrícola Las Lomas, SL contre Commission européenne.#Recours en annulation – Agriculture – Plan stratégique relevant de la politique agricole commune (PAC) – Règlement (UE) 2021/2115 – Règles régissant l’aide aux plans stratégiques établis par les États membres dans le cadre de la PAC – Approbation de la Commission – Procédure administrative composite ou complexe – Compétence du Tribunal – Recevabilité – Respect du délai de recours – Prise de connaissance de l’acte attaqué – Qualité pour agir.#Affaire T-729/22.

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oktober 19, 2024 0 Comments

UPRS Sodba III U 54/2020-29

Zakonska ureditev zastaralnih rokov v ZDavP-2 je jasna. ZDavP-2 začetek teka zastaralnega roka za odmero davčne obveznosti v prvem odstavku 125. člena opredeljuje drugače od začetka zastaralnega roka za izterjavo v tretjem odstavku istega člena, skladno s tem pa ločeno ureja tudi pretrganje teka zastaranja pravice do odmere in pravice do izterjave davčne obveznosti v prvem in drugem odstavku 126. člena ZDavP-2. Besedo "prvič" v šestem odstavku 126. člena ZDavP-2 je tako po presoji sodišča treba razumeti v kontekstu pretrganja zastaranja oziroma določbe četrtega odstavka 126. člena ZDavP-2, po kateri po pretrganju začne zastaranje (bodisi odmere ali pa izterjave) znova teči in se čas, ki je pretekel pred pretrganjem, ne šteje v zastaralni rok, ki ga določa ta zakon. V šestem odstavku 126. člena ZDavP-2 je torej določen absolutni zastaralni rok desetih let, po preteku katerega davčne obveznosti ni več mogoče odmeriti ali pa izterjati, šteto od dneva, ko je...
oktober 18, 2024 0 Comments

UPRS Sodba I U 770/2020-31

Glede na jasno določbo tretje alineje tretjega odstavka 11. člena ZČmIS potrdilo A1 razveljavi ZZZS na podlagi obvestila IRSD, da je bilo v postopku iz 10. člena ZČmIS ugotovljeno, da delodajalec oziroma samozaposlena oseba dejansko običajno ne opravlja dejavnosti v Republiki Sloveniji. V primeru, da je razlog za razveljavitev potrdila A1 ugotovtiev, da delodajalec oziroma samozaposlena oseba dejansko običajno ne opravlja dejavnosti v Republiki Sloveniji, je treba torej to ugotoviti po postopku, opredeljenem v 10. členu ZČmIS. Iz izpodbijane odločbe je razvidno, da toženec posebnega ugotovitvenega postopka ni vodil. To je glede na stališče toženca, da tega niti ni bil dolžan voditi, ker naj bi obvestilo RSVZ dokazovalo pogoje za izdajo odločbe sicer logično, ampak, kot že navedeno, ni pravilno. Tožniku je tako odvzeta možnost, da bi v postopku dokazal, da zahteva belgijskega organa ni bila utemeljena, da ni bila podprta z dokazi in da so bili izpolnjeni...
oktober 18, 2024 0 Comments

UPRS Sodba I U 570/2021-30

Ni mogoče slediti stališču tožnika, da se statusno preoblikovanje gospodarske družbe ne upošteva kot pridobitev deleža. Pravilnost tega stališča sledi tudi iz spremembe ZDoh-2AA, s katero je izrecno določeno, kateri datum se ob nominalnem povečanju kapitala upošteva kot čas pridobitve. Po presoji sodišča zato ni razloga, da bi se v konkretnem primeru statusno preoblikovanje gospodarske družbe oziroma povečanje kapitala iz sredstev družbe, ki je bilo opravljeno ob statusnem preoblikovanju, ne upoštevalo kot čas pridobitve (povečanega) deleža tožnika v d.o.o. in s tem kapitala, ki je predmet prodaje. Jezikovna interpretacija zakonskih določb pri tem zadostuje
oktober 18, 2024 0 Comments

CELEX:62023CC0386: Opinion of Advocate General Rantos delivered on 17 October 2024.###

oktober 18, 2024 0 Comments

CELEX:62023CC0453: Opinion of Advocate General Kokott delivered on 17 October 2024.###

oktober 18, 2024 0 Comments

CELEX:62023CC0452: Opinion of Advocate General Campos Sánchez-Bordona delivered on 17 October 2024.###

oktober 18, 2024 0 Comments

CELEX:62022CJ0076: Judgment of the Court (Third Chamber) of 17 October 2024.#QI v Santander Bank Polska S.A.#Reference for a preliminary ruling – Consumer protection – Directive 2014/17/EU – Credit agreements for consumers relating to residential immovable property – Article 25(1) – Early repayment – Consumer’s right to a reduction in the total cost of the credit – Article 4(13) – Concept of ‘total cost of the credit to the consumer’ – Costs that are dependent of the duration of the contract – Commission for granting the credit payable when concluding the contract – Methodology for calculating the reduction.#Case C-76/22.

oktober 18, 2024 0 Comments

CELEX:62023CJ0409: Judgment of the Court (Fourth Chamber) of 17 October 2024.#Riverty GmbH, successeur légal de Arvato Finance BV v MI.#Reference for a preliminary ruling – Consumer protection – Directive 2008/48/EC – Scope – Credit agreements for consumers – Exceptions – Article 2(2)(f) – Interest-free credit agreements without other charges or providing for negligible charges – Deferred payment service ‘Buy now, pay later’ – Late payment – Default interest and out-of-court collection costs.#Case C-409/23.

oktober 18, 2024 0 Comments

CELEX:62023CJ0349: Judgment of the Court (Second Chamber) of 17 October 2024.#HB v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Social policy – Equal treatment in employment and occupation – Directive 2000/78/EC – Article 2(2)(a) – Prohibition of discrimination on grounds of age – Mandatory retirement age – National legislation precluding any postponement of the retirement of federal judges – Possibility for federal civil servants and Land judges to request the postponement of retirement – Difference in treatment on grounds of membership of a socio-professional category or place of work.#Case C-349/23.

oktober 18, 2024 0 Comments

CELEX:62023CJ0322: Judgment of the Court (Seventh Chamber) of 17 October 2024.#ED v Ministero dell’Istruzione e del Merito and Istituto nazionale della previdenza sociale (INPS).#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4 – Public sector – Teachers – Employment of fixed-term workers as career civil servants through recruitment based on qualifications – Determination of the period of service deemed accrued – Account taken only in part of periods of service completed under fixed-term contracts – Subsequent reinstatement of the period of service not taken into account – No effect on the assessment of the existence of discrimination.#Case C-322/23.

oktober 18, 2024 0 Comments

CELEX:62023CJ0156: Judgment of the Court (Third Chamber) of 17 October 2024.#K and Others v Staatssecretaris van Justitie en Veiligheid.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Return of third-country nationals staying illegally in a Member State – Directive 2008/115/EC – Article 5 – Principle of non-refoulement – Enforcement of a return decision adopted in the context of a procedure for international protection, as a result of the illegal stay of the third-country national concerned arising from the rejection of an application for a residence permit provided for by national law – Obligation for the administrative authority to assess whether the enforcement of such a decision complies with the principle of non-refoulement – Article

oktober 18, 2024 0 Comments

CELEX:62023CJ0060: Judgment of the Court (Fifth Chamber) of 17 October 2024.#Skatteverket v Digital Charging Solutions GmbH.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 14 and 15 – Electric vehicle charging – Charging using devices provided by a company and allowing access to a network of charging points operated by different operators – Classification of the transaction for VAT purposes – ‘Supply of goods’ – Transfer made under commission contracts.#Case C-60/23.

oktober 18, 2024 0 Comments

CELEX:62022CJ0701: Judgment of the Court (Third Chamber) of 17 October 2024.#SC AA SRL v MFE.#Reference for a preliminary ruling – European Regional Development Fund (ERDF) – Regulation (EC) No 1083/2006 – Article 60 – Principle of sound financial management – Article 80 – Right of beneficiaries to receive payments as soon as possible and in full – Right to obtain interest for late payment – Principles of effectiveness and equivalence – Termination of an ERDF financing contract on account of irregularities in its performance – Annulment of that termination – Correction of the irregularities – Combating late payment in commercial transactions – Directive 2011/7/EU – Scope.#Case C-701/22.

oktober 18, 2024 0 Comments

CELEX:62023CJ0650: Judgment of the Court (Eighth Chamber) of 17 October 2024.#E EAD v DW.#Reference for a preliminary ruling – Air transport – Package tour – Regulation (EC) No 261/2004 – Article 3(6) – Directive (EU) 2015/2302 – Article 14(5) – Cumulative application – Limitations – Regulation No 261/2004 – Article 3(2) – Article 4(3) – Compensation for passengers in the event of denied boarding – Passengers informed in advance of denied boarding – Incorrect information – Tour operator transferring passengers to another flight – Flight nonetheless carried out by the operating air carrier as originally planned – Operating air carrier’s obligation to provide compensation – Article 13 – Possibility of seeking reimbursement from the tour operator.#Case C-650/23.

oktober 18, 2024 0 Comments

CELEX:62023CJ0239: Judgment of the Court (Second Chamber) of 17 October 2024.#Karl und Georg Anwander GbR Güterverwaltung v Land Baden-Württemberg.#Reference for a preliminary ruling – Common agricultural policy (CAP) – Funding by the European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Articles 31 and 32 – Payments for areas facing natural or other specific constraints – Mountain areas – Compensatory allowance – National administrative provisions excluding payment of that allowance for eligible areas situated in a region, of the same Member State, other than the region where the place of business of the agricultural holding is located – Provisions using the place of business of the agricultural holding as a condition for the grant of that compensatory

oktober 18, 2024 0 Comments

CELEX:62023CJ0028: 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.#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 internal market – Directive 89/665/EEC – Directive 2014/24/EU – Consequence

oktober 18, 2024 0 Comments
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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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