Search
× Search
Menu
    1. User Profile New
    2. Privacy policy
    1. Svetovanje - davčno materialno pravo
    2. Davčno svetovanje - davčno procesno pravo
    3. Svetovanje - Korporacijsko pravo
    4. Drugo mnenje v davčnih zadevah
    5. Izobraževanja iz davčnega, korporacijskega in povezanega prava podjetij
    1. Izvajanje storitev Računovodenja v Mreži Modro Poslovanje
    1. Kontakti TAXIN d.o.o. - Partner svetovalci za davčno in poslovno svetovanje
    2. TAXIN - PRICE LIST2024
    3. Kontakti MODRO JUTRO D.O.O. - Partner izvajalec računovodskih storitev
    1. Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....
    2. Pravice plačnikov davkov v Sloveniji - TAXPAYERS RIGHTS in SLOVENIA
    3. mag. Derganc Franc BLOG
    1. WBN-info
    2. GGF Apartmani, GGF 4 YOU doživetje
    3. Pridružite se Svetovalcem in Izvajalcem mreže modro poslovanje
    4. Povpraševanje za računovodenje v Mreži modro poslovanje
    5. Želim analizo skladnosti poslovanja podjetij - 001MMP
    6. Želim storitev DRUGO MNENJE V DAVČNIH ZADEVAH oz. davčni ali poslovni nasvet
    7. Dogodki Modro Poslovanje

UPRS Sodba I U 800/2021-16

Tako iz izpodbijanega sklepa kot tudi iz listin upravnega spisa, ki ga je sodišču predložila toženka, pa tudi iz navedb toženke v odgovoru na tožbo, ne izhaja, da bi prvostopenjski organ še pred izdajo sklepa tožniku omogočil predlagati drug instrument zavarovanja, kot je to tožnikova pravica po drugem odstavku 117. členu ZDavP-2, oziroma da bi sam opravil kakršnokoli tehtanje možnih sredstev zavarovanja.
november 8, 2024 0 Comments

UPRS Sodba I U 1341/2021-22

Čeprav je mogoče pritrditi ugotovitvi, da po sklenitvi pravnega posla v tožnici kljub spremembi v lastniški strukturi ni prišlo do bistvenih ekonomskih sprememb v razmerjih med gospodarsko družbo in preostalim družbenikom, ki je sin odsvojiteljev, glede na jasna stališča sodne prakse zgolj ta okoliščina ne zadostuje za zaključek o navideznosti posla in s tem za njegovo neupoštevnost za davčne namene.
november 8, 2024 0 Comments

UPRS Sodba I U 921/2022-9

Za odločanje o zakonitosti izpodbijanega sklepa je relevantno dejansko in pravno stanje, kakršno je obstajalo ob njegovi izdaji. Okoliščin, ki so nastale po njegovi izdaji, pri odločanju o pritožbi ni bilo mogoče upoštevati.
november 8, 2024 0 Comments

UPRS Sodba I U 1350/2023-29

Tožnik je že v svoji utemeljitvi ugovora zoper informativni izračun prikazal, da bi vključitev spornih tujih dohodkov v davčno osnovo in odbitek v tujini plačanega davka v konkretnem primeru zanj pomenila ugodnejšo davčno obravnavo. Drugostopenjski davčni organ je v svoji odločbi le nekonkretizirano zapisal, da je ob zavezančevem uveljavljanju pravice do odprave dvojne obdavčitve treba uporabiti Konvencijo in v njej določeno metodo. Vendar pa pri tem ni pojasnil, zakaj tega drugostopenjskega stališča ne spreminja cit. drugi odstavek 1. člena Konvencije med Republiko Slovenijo in Združenimi državami Amerike o izogibanju dvojnega obdavčenja in preprečevanja utaj v zvezi z davki od dohodka in premoženja. Tudi na tožnikove v tej zvezi v upravnem sporu podane argumente o aplikabilnosti drugega odstavka 1. člena Konvencije toženka ni odgovorila.
november 8, 2024 0 Comments

UPRS Sodba I U 1618/2021-8

Na terjatve upnikov do dolžnika, ki so nastale po začetku postopka osebnega stečaja, odpust obveznosti ne vpliva. V obravnavanem primeru se izterjuje obveznost iz naslova preveč izplačane družinske pokojnine tožniku za obdobje od 3. 2. 2014 do 28. 2. 2014, ki je bila tožniku naložena v plačilo z odločbo ZPIZ, izdano 23. 4. 2014, ki je postala izvršljiva 13. 8. 2014. Šele z odločbo ZPIZ, izdano 23. 4. 2014, izvršljivo 13. 8. 2014, je bilo ugotovljeno, da je tožnik prejel preveč plačano družinsko pokojnino za mesec februar 2014, kar pa je po uvedbi osebnega stečaja tožnika (2. 4. 2014). Glede na navedeno, je imel davčni organ pravno podlago za izdajo izpodbijanega sklepa in je ta pravilen in zakonit.
november 8, 2024 0 Comments

UPRS Sodba I U 493/2021-12

Dokazi, ki jih je v konkretnem primeru predlagal tožnik in jih je pritožbeni organ zavrnil, so bili po mnenju sodišča neutemeljeno zavrnjeni kot nepotrebni. Tožnik namreč z njimi ni dokazoval dejstev, ki so bila že dokazana, temveč nasprotna dejstva, in sicer takšna, ki bi lahko bila pravno odločilna.
november 8, 2024 0 Comments

CELEX:62021TJ0406: Judgment of the General Court (Fifth Chamber, Extended Composition) of 6 November 2024.#Crédit agricole SA and Others v European Commission.#Competition – Agreements, decisions and concerted practices – Suprasovereign bond, sovereign bond and agency bond sector denominated in United States dollars – Decision finding an infringement of Article 101 TFEU and Article 53 of the EEA Agreement – Coordination of prices and bond-trading activity – Exchanges of commercially sensitive information – Single and continuous infringement – Restriction of competition by object – Calculation of the amount of the fine – Basic amount – Proxy for the value of sales – Action for annulment – Unlimited jurisdiction.#Cases T-386/21 and T-406/21.

november 8, 2024 0 Comments

CELEX:62022CJ0588: Judgment of the Court (Fourth Chamber) of 7 November 2024.#Ryanair DAC v European Commission.#Appeal – State aid – Article 107(3)(b) TFEU – Finnish air-transport market – Aid granted to an airline by the Republic of Finland in the context of the COVID-19 pandemic – Temporary Framework for State aid measures – Recapitalisation of Finnair plc – Decision by the European Commission not to raise any objections – Aid to remedy a serious disturbance in the economy – Principles of proportionality and of non-discrimination.#Case C-588/22 P.

november 8, 2024 0 Comments

CELEX:62023CC0538: Opinion of Advocate General Ćapeta delivered on 7 November 2024.###

november 8, 2024 0 Comments

CELEX:62023CC0460: Opinion of Advocate General Richard de la Tour delivered on 7 November 2024.###

november 8, 2024 0 Comments

CELEX:62022CJ0683: Judgment of the Court (Fifth Chamber) of 7 November 2024.#Adusbef - Associazione difesa utenti servizi bancari e finanziari v Presidenza del Consiglio dei Ministri and Others.#Reference for a preliminary ruling – Directive 2014/23/EU – Procedure for awarding concession contracts – Article 43 – Modification made to a concession during its term without opening up to competition – Concession of motorways – Collapse of the Morandi Bridge in Genoa (Italy) – National proceedings for serious failure to fulfil motorway network maintenance and preservation obligations – New obligations imposed on the concessionaire – Obligation of the contracting authority to make a prior decision on whether it is necessary to organise a new award procedure – Obligation of the contracting authori

november 8, 2024 0 Comments

CELEX:62022CJ0782: Judgment of the Court (First Chamber) of 7 November 2024.#XX v Inspecteur van de Belastingdienst.#Reference for a preliminary ruling – Article 63(1) TFEU – Free movement of capital – Restrictions – Tax legislation – Corporation tax – Taxation of dividends – Equal treatment of resident and non-resident companies – National legislation reserving to resident companies the possibility of deducting from their taxable profits relating to dividends the expenses corresponding to their commitments to their customers under ‘unit-linked’ insurance contracts and of offsetting in full taxation of the dividends against corporation tax.#Case C-782/22.

november 8, 2024 0 Comments

CELEX:62023CJ0594: Judgment of the Court (Seventh Chamber) of 7 November 2024.#Skatteministeriet v Lomoco Development ApS and Others.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of land that has only the foundations of residential housing structures in place – Classification – Article 12 – Concepts of ‘building land’ and ‘building or parts of a building’ – Criterion of the ‘first occupation’ of a building.#Case C-594/23.

november 8, 2024 0 Comments

CELEX:62023CJ0291: Judgment of the Court (Fifth Chamber) of 7 November 2024.#LS v PL.#Reference for a preliminary ruling – Jurisdiction in civil matters – Regulation (EU) No 650/2012 – Article 10(1) – Subsidiary jurisdiction in matters of succession – Deceased person habitually resident in a third State at the time of death – Criterion of the location of the assets of the estate in a Member State – Decisive point in time – Assessment at the time of death.#Case C-291/23.

november 8, 2024 0 Comments

CELEX:62023CJ0326: Judgment of the Court (Fifth Chamber) of 7 November 2024.#C.W. S.A. and Others v Prezes Urzędu Ochrony Konkurencji i Konsumentów.#Reference for a preliminary ruling – Article 267 TFEU – Concept of ‘court or tribunal’ – Judge of the Civil Chamber of the Sąd Najwyższy (Supreme Court, Poland) – Judge appointed by the President of the Republic of Poland on the basis of a resolution of the Krajowa Rada Sądownictwa (National Council of the Judiciary, Poland) in its new composition – Reference for a preliminary ruling from a panel of judges without the status of an independent and impartial tribunal previously established by law – Inadmissibility.#Case C-326/23.

november 8, 2024 0 Comments

CELEX:62023CJ0178: Judgment of the Court (Eighth Chamber) of 7 November 2024.#ERB New Europe Funding II v YI.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Article 7(1) – Unfair terms in consumer contracts – Powers and obligations of the national court – First legal remedy pursued by the consumer before the court of the place where the seller or supplier has its registered office, without the assistance of a lawyer and without that consumer attending the hearing – Second legal remedy pursued by the consumer before the court of his or her place of domicile, with the assistance of a lawyer – Res judicata – Article 47 of the Charter of Fundamental Rights of the European Union – Effective judicial protection of the consumer.#Case C-178/23.

november 8, 2024 0 Comments

CELEX:62023CJ0503: Judgment of the Court (First Chamber) of 7 November 2024.#Centro di Assistenza Doganale (Cad) Mellano Srl v Agenzia delle Dogane e dei Monopoli - Agenzia delle Dogane - Direzione Interregionale per la Liguria and Ministero dell’Economia e delle Finanze.#Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Article 18 – Customs representative – Freedom to provide services – Directive 2006/123/EC – Articles 10 and 15 – Customs assistance centres – Territorial limitation of the activity – Restriction – Justification.#Case C-503/23.

november 8, 2024 0 Comments

CELEX:62023CJ0126: Judgment of the Court (Fifth Chamber) of 7 November 2024.#UD and Others v Presidenza del Consiglio dei Ministri and Ministero dell'Interno.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2004/80/EC – Article 12(2) – National schemes on compensation to victims of violent intentional crime – Homicide – Compensation for close family members of the deceased – Concept of ‘victim’ – ‘Tiered’ compensation scheme according to the order of succession – National legislation excluding the payment of compensation to other family members of the deceased when there are children or a surviving spouse – Parents and siblings of the deceased – ‘Fair and appropriate’ compensation.#Case C-126/23.

november 8, 2024 0 Comments

CELEX:62023CJ0126_RES: Judgment of the Court (Fifth Chamber) of 7 November 2024.#UD and Others v Presidenza del Consiglio dei Ministri and Ministero dell'Interno.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2004/80/EC – Article 12(2) – National schemes on compensation to victims of violent intentional crime – Homicide – Compensation for close family members of the deceased – Concept of ‘victim’ – ‘Tiered’ compensation scheme according to the order of succession – National legislation excluding the payment of compensation to other family members of the deceased when there are children or a surviving spouse – Parents and siblings of the deceased – ‘Fair and appropriate’ compensation.#Case C-126/23.

november 8, 2024 0 Comments

CELEX:62023CJ0289: Judgment of the Court (Second Chamber) of 7 November 2024.#Agencia Estatal de la Administración Tributaria and S.E.I v A and Agencia Estatal de la Administración Tributaria.#Reference for a preliminary ruling – Judicial cooperation in civil matters – Directive (EU) 2019/1023 – Procedures concerning restructuring, insolvency and discharge of debt – Article 1(4) – Subject matter and scope – Extension of procedures to insolvent natural persons who are not entrepreneurs – Article 20 – Access to discharge of debt – Article 23(1), (2) and (4) – Derogations – Exclusion of specific categories of debt from discharge of debt – Natural person who has become insolvent – Good faith of the debtor – Conditions for access to discharge of debt – Exclusion of claims governed by public law

november 8, 2024 0 Comments
RSS
First753754755756758760761762Last
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.


 

Terms Of UsePrivacy StatementCopyright 2014-2014 by Srobotnik d.o.o.
Back To Top