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UPRS Sodba IV U 91/2022-13

Ni bistveno, kdaj je za izbrisano družbo nastala obveznost plačila DDV in DDPO, temveč je treba upoštevati pravno podlago nastanka tožnikove obveznosti, torej kdaj je nastala terjatev iz naslova odgovornosti tožnika za obveznosti izbrisane družbe. Določilo 408. člena ZFPPIPP namreč posebej govori o terjatvah do (stečajnega) dolžnika, ki so nastale do trenutka postopka osebnega stečaja, zato ga je treba po presoji sodišča razlagati tako, da odpust učinkuje na terjatve, pri katerih je bil stečajni dolžnik do trenutka začetka postopka osebnega stečaja v položaju dolžnika. Sporne obveznosti so bile v premoženjski sferi izbrisane družbe vse do njenega prenehanja, do takrat pa tožnik kot njen družbenik v skladu z izrecnim določilom 472. člena ZGD-1 zanje ni bil odgovoren.
avgust 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi uporabe hlapnih organskih spojin

avgust 22, 2025 0 Comments

UPRS Sodba IV U 100/2022-17

V postopku davčne izvršbe je bistveno le, da je izvršilni naslov postal izvršljiv, kar v obravnavani zadev ni sporno. Tožnik pa ugovarja višini dolgovane obveznosti, navaja namreč, da je navedeno obveznost predhodno že poravnal, toženka pa zatrjuje, da terjana obveznost vse do dne izdaje izpodbijanega sklepa ni bila poravnana.
avgust 22, 2025 0 Comments

UPRS Sodba II U 115/2023-16

Sodišče zaključuje, da je tožena stranka napačno omejila dokazovanje za odločitev relevantnega dejstva dejanske prisotnosti na delovnem mestu zgolj na s strani delodajalca potrjen seznam prisotnosti oziroma njegovo izjavo, da takšne listine ne bo izdal, razen tega pa je tudi zmotno tožniku onemogočila dokazovanje, da je dodatna dokazila iz upravičenih razlogov predložil šele v pritožbenem postopku.
avgust 22, 2025 0 Comments

Okoljska dajatev zaradi onesnaževanja okolja zaradi nastajanja izrabljenih gum

avgust 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi nastajanja odpadne embalaže

avgust 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi odvajanja odpadnih voda

avgust 22, 2025 0 Comments

Okoljska dajatev za onesnaževanje okolja zaradi odlaganja odpadkov na odlagališčih

avgust 22, 2025 0 Comments

CELEX:32024R1745R(08)

The corrigendum does not concern the English version.
avgust 22, 2025 0 Comments

CELEX:32025D1757: Council Decision (EU) 2025/1757 of 8 July 2025 on the position to be adopted, on behalf of the European Union, within the EEA Joint Committee concerning the amendment to Annex II (Technical regulations, standards, testing and certification) and Annex IV (Energy) to the EEA Agreement (EED) (Text with EEA relevance)

avgust 22, 2025 0 Comments

CELEX:32015R1861R(06)

The corrigendum does not concern the English version.
avgust 22, 2025 0 Comments

CELEX:62023CJ0638_SUM: Judgment of the Court (Eighth Chamber) of 27 February 2025.#Amt der Tiroler Landesregierung v Datenschutzbehörde and Others.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 4(7) – Concept of ‘controller’ – Direct designation of the controller by national law – Auxiliary administrative entity in the service of a regional government – Lack of legal personality – Lack of legal capacity of the entity’s own – Determination of the purposes and means of the processing.#Case C-638/23.

avgust 21, 2025 0 Comments

CELEX:62023CJ0152_SUM: Judgment of the Court (Sixth Chamber) of 6 March 2025.#European Commission v Czech Republic.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Protection of persons who report breaches of Union law – Directive (EU) 2019/1937 – Article 26(1) and (3) – Failure to transpose and communicate transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum – Criteria for establishing the amount of the penalty – Automatic application of a coefficient for seriousness.#Case C-152/23.

avgust 21, 2025 0 Comments

CELEX:62023CJ0625_SUM: Judgment of the Court (Sixth Chamber) of 13 February 2025.#Società Agricola Circe di OL Società Semplice v ST, en son nom propre et en tant que gérant de l’entreprise individuelle Agricola Case Rosse di ST and Agenzia per le Erogazioni in Agricoltura (AGEA).#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Regulation (EC) No 1782/2003 – Single payment scheme – Article 33 – Regulation (EC) No 795/2004 – Payment entitlements – Eligibility – Article 15 – Concept of ‘scission’ – Reduction of the agricultural area after the provisional allocation of payment entitlements – Relevance of that reduction for the definitive allocation of the aid.#Case C-625/23.

avgust 21, 2025 0 Comments

CELEX:62023CJ0454_SUM: Judgment of the Court (Fifth Chamber) of 27 February 2025.#Κ.Α.Μ. v Republic of Cyprus.#Request for a preliminary ruling from the Dioikitiko Dikastirio Diethnous Prostasias.#Reference for a preliminary ruling – Area of freedom, security and justice – Asylum policy – International protection – Directive 2011/95/EU – Refugee status – Article 14(4)(a) and (5) – Revocation or refusal to grant refugee status in the event of danger to the security of the host Member State – Conduct and acts prior to the entry of the applicant into the territory of the host Member State – Admissibility – Validity – Article 18 of the Charter of Fundamental Rights of the European Union – Article 78(1) TFEU – Convention relating to the Status of Refugees (‘Geneva Convention’).#Case C-454/23.

avgust 21, 2025 0 Comments

CELEX:62023CJ0150_SUM: Judgment of the Court (Sixth Chamber) of 6 March 2025.#European Commission v Grand Duchy of Luxembourg.#Failure of a Member State to fulfil obligations – Article 258 TFEU – Protection of persons who report breaches of Union law – Directive (EU) 2019/1937 – Article 26(1) and (3) – Failure to transpose and communicate transposition measures – Article 260(3) TFEU – Application for the imposition of a lump sum – Criteria for establishing the amount of the penalty – Automatic application of a coefficient for seriousness.#Case C-150/23.

avgust 21, 2025 0 Comments

CELEX:62023CJ0562_SUM: Judgment of the Court (Sixth Chamber) of 27 February 2025.#T - 2 družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme d.o.o. v Agencija za komunikacijska omrežja in storitve Republike Slovenije.#Request for a preliminary ruling from the Upravno sodišče Republike Slovenije.#Reference for a preliminary ruling – Authorisation of electronic communications networks and services – Harmonised radio spectrum – Individual rights of use for a limited period – Extension of those rights – Directive 2002/20/EC – Article 5(2) – Directive 2002/20, as amended by Directive 2009/140/EC – Article 5(2) – European Electronic Communications Code – Directive (EU) 2018/1972 – Article 49(1) and (2) – Temporal applicability.#Case C-562/23.

avgust 21, 2025 0 Comments

CELEX:62023CJ0018_SUM: Judgment of the Court (First Chamber) of 27 February 2025.#F S.A. v Dyrektor Krajowej Informacji Skarbowej.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach.#Reference for a preliminary ruling – Article 63(1) TFEU – Free movement of capital – Undertakings for collective investment in transferable securities – Corporation tax – Exemption from corporation tax for income received by such an undertaking – Conditions for exemption – External management of that undertaking – Directive 2009/65/EC – Article 29(1) – Applicability.#Case C-18/23.

avgust 21, 2025 0 Comments

CELEX:62023CJ0518_SUM: Judgment of the Court (Sixth Chamber) of 23 January 2025.#Bundesverband der Verbraucherzentralen und Verbraucherverbände - Verbraucherzentrale Bundesverband e.V. v NEW Niederrhein Energie und Wasser GmbH.#Request for a preliminary ruling from the Bundesgerichtshof.#Reference for a preliminary ruling – Consumer protection – Unfair commercial practices – Directive 2005/29/EC – Article 7 – Misleading omissions – Invitation to purchase – Material information – Information to be provided to the consumer on the manner in which the price is calculated – Online electricity supply offer – Tariff calculator – Indication of a percentage increase in the price applicable to the consumer.#Case C-518/23.

avgust 21, 2025 0 Comments

CELEX:62024TO0679:           Ordonnance du Tribunal (cinquième chambre) du 19 août 2025.#Manuela Menacho contre Commission européenne.#Fonction publique – Agents contractuels – Pension d’ancienneté – Droits à pension acquis avant l’entrée au service de l’Union – Transfert au régime de l’Union – Bonification d’annuités – Demande de remboursement d’une partie du capital transféré – Décision fixant les droits à pension – Égalité de traitement – Recours manifestement dépourvu de tout fondement en droit – Enrichissement sans cause – Irrecevabilité.#Affaire T-679/24.

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avgust 21, 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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