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

CELEX:62018CO0373_SUM: Order of the Court (First Chamber) of 31 January 2019.#Prosa - Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Indirect taxes on the raising of capital — Directive 69/335/EEC — Articles 4 and 7 — Incorporation of a capital company — Stamp duty in force on 1 July 1984 — Subsequent abolition of that stamp duty, followed by its reintroduction.#Case C-373/18. maj 21, 2025 0 Comments	CELEX:62017CJ0419_SUM: Judgment of the Court (First Chamber) of 23 January 2019.#Deza a.s. v European Chemicals Agency.#Appeal — Regulation (EC) No 1907/2006 (REACH Regulation) — Annex XIV — Establishment of a list of substances subject to authorisation — Inclusion in the list of substances identified for eventual inclusion in Annex XIV — Updating of the entry of the substance bis(2-ethylhexyl)phthalate (DEHP) in the list — Misinterpretation and misapplication of the REACH Regulation and of the principle of legal certainty — Distortion of the facts and evidence — Scope of the review.#Case C-419/17 P. maj 21, 2025 0 Comments
CELEX:62018CJ0149_SUM: Judgment of the Court (Sixth Chamber) of 31 January 2019.#Agostinho da Silva Martins v Dekra Claims Services Portugal SA.#Request for a preliminary ruling from the Tribunal da Relação de Lisboa.#Reference for a preliminary ruling — Judicial cooperation in civil matters — Law applicable to non-contractual obligations — Regulation (EC) No 864/2007 (Rome II) — Articles 16 and 27 — Overriding mandatory provisions — Directive 2009/103/EC — Civil liability insurance for motor vehicles — Article 28.#Case C-149/18. maj 21, 2025 0 Comments	CELEX:62018CJ0275_SUM: Judgment of the Court (Third Chamber) of 28 March 2019.#Milan Vinš v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Article 131 and Article 146(1)(a) — Exemption for supplies of goods dispatched or transported to a destination outside the European Union — Condition of exemption laid down by national law — Placing of goods under a particular customs procedure — Proof of placing of goods under the export procedure.#Case C-275/18. maj 21, 2025 0 Comments
CELEX:62017CJ0635_SUM: Judgment of the Court (Second Chamber) of 13 March 2019.#E. v Staatssecretaris van Veiligheid en Justitie.#Request for a preliminary ruling from the Rechtbank Den Haag zittingsplaats Haarlem.#Reference for a preliminary ruling — Area of freedom, security and justice — Immigration policy — Right to family reunification — Directive 2003/86/EC — Exclusions from the scope of the directive — Article 3(2)(c) — Exclusion of persons benefiting from subsidiary protection — Extension of the right to family reunification to those persons under national law — Jurisdiction of the Court — Article 11(2) — Lack of official documentary evidence of the family relationship — Explanations regarded as insufficiently plausible — Obligations on the authorities of the Member States to take maj 21, 2025 0 Comments	CELEX:62017CJ0691_SUM: Judgment of the Court (Tenth Chamber) of 11 April 2019.#PORR Építési Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság.#Reference for a preliminary ruling — Taxation — Common system of value added tax — Directive 2006/112/EC — Right to deduct value added tax (VAT) paid as input tax — Article 199(1)(a) — Reverse charge procedure — Undue payment of the tax by the recipient of services to the suppliers on the basis of an invoice drawn up incorrectly according to the rules on ordinary taxation — Tax authority’s decision holding that the recipient of services has an outstanding tax liability and refusing a claim for deduction — No examination by the tax authority of the possi maj 21, 2025 0 Comments
CELEX:62017CJ0437_SUM: Judgment of the Court (Fifth Chamber) of 13 March 2019.#Gemeinsamer Betriebsrat EurothermenResort Bad Schallerbach GmbH v EurothermenResort Bad Schallerbach GmbH.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling — Free movement of workers — Article 45 TFEU — Regulation (EU) No 492/2011 — Article 7(1) — Prohibition of discrimination on grounds of nationality — Right to paid annual leave based on the seniority of the worker with the employer — Account taken only in part of previous periods of service completed with other employers — Social law — Disparity between the schemes and legislation of the Member States.#Case C-437/17. maj 21, 2025 0 Comments	Uvedba preverjanja določenih certifikatov preko carinskega enotnega okenca EU CSW-CERTEX pri izvozu in tranzitu maj 21, 2025 0 Comments
Uvedba preverjanja določenih certifikatov preko carinskega enotnega okenca EU CSW-CERTEX pri izvozu in tranzitu maj 21, 2025 0 Comments	Uvedba preverjanja določenih certifikatov preko carinskega enotnega okenca EU CSW-CERTEX pri izvozu in tranzitu maj 21, 2025 0 Comments
Poročilo o pobranih davkih in drugih dajatvah April (2025) Finančna uprava RS (v nadaljevanju: FURS) je v mesecu aprilu 2025 pobrala neto 2.449,5 milijonov evrov prihodkov, kar je za 19,8 milijonov evrov oz. za 0,8 % manj kot v aprilu 2024 in za 460,7 milijonov evrov oz. za 23,2 % več kot v aprilu 2023. V obdobju januar – april 2025 je FURS pobrala neto 8.742,6 milijonov evrov prihodkov, kar je za 473,8 milijonov evrov oz. za 5,7 % več kot v enakem obdobju lani in za 1.494,8 milijonov evrov oz. za 20,6 % več kot v obdobju januar – april 2023. Pridržujemo si pravico do popravka podatkov. Poročilo o prihodkih Finančne uprave RS 2025 maj 21, 2025 0 Comments	Poročilo o pobranih davkih in drugih dajatvah April (2025) Finančna uprava RS (v nadaljevanju: FURS) je v mesecu aprilu 2025 pobrala neto 2.449,5 milijonov evrov prihodkov, kar je za 19,8 milijonov evrov oz. za 0,8 % manj kot v aprilu 2024 in za 460,7 milijonov evrov oz. za 23,2 % več kot v aprilu 2023. V obdobju januar – april 2025 je FURS pobrala neto 8.742,6 milijonov evrov prihodkov, kar je za 473,8 milijonov evrov oz. za 5,7 % več kot v enakem obdobju lani in za 1.494,8 milijonov evrov oz. za 20,6 % več kot v obdobju januar – april 2023. Pridržujemo si pravico do popravka podatkov. Poročilo o prihodkih Finančne uprave RS 2025 maj 21, 2025 0 Comments
Poročilo o pobranih davkih in drugih dajatvah April (2025) Finančna uprava RS (v nadaljevanju: FURS) je v mesecu aprilu 2025 pobrala neto 2.449,5 milijonov evrov prihodkov, kar je za 19,8 milijonov evrov oz. za 0,8 % manj kot v aprilu 2024 in za 460,7 milijonov evrov oz. za 23,2 % več kot v aprilu 2023. V obdobju januar – april 2025 je FURS pobrala neto 8.742,6 milijonov evrov prihodkov, kar je za 473,8 milijonov evrov oz. za 5,7 % več kot v enakem obdobju lani in za 1.494,8 milijonov evrov oz. za 20,6 % več kot v obdobju januar – april 2023. Pridržujemo si pravico do popravka podatkov. Poročilo o prihodkih Finančne uprave RS 2025 maj 21, 2025 0 Comments	Poročilo o pobranih davkih in drugih dajatvah April (2025) Finančna uprava RS (v nadaljevanju: FURS) je v mesecu aprilu 2025 pobrala neto 2.449,5 milijonov evrov prihodkov, kar je za 19,8 milijonov evrov oz. za 0,8 % manj kot v aprilu 2024 in za 460,7 milijonov evrov oz. za 23,2 % več kot v aprilu 2023. V obdobju januar – april 2025 je FURS pobrala neto 8.742,6 milijonov evrov prihodkov, kar je za 473,8 milijonov evrov oz. za 5,7 % več kot v enakem obdobju lani in za 1.494,8 milijonov evrov oz. za 20,6 % več kot v obdobju januar – april 2023. Pridržujemo si pravico do popravka podatkov. Poročilo o prihodkih Finančne uprave RS 2025 maj 21, 2025 0 Comments
Nadgradnja carinskega enotnega okenca EU CSW CERTEX maj 21, 2025 0 Comments	Nadgradnja carinskega enotnega okenca EU CSW CERTEX maj 21, 2025 0 Comments
Previdno pri vklopu bralnika v mobilni aplikaciji eDavki maj 21, 2025 0 Comments	Previdno pri vklopu bralnika v mobilni aplikaciji eDavki maj 21, 2025 0 Comments
CELEX:32025D0961: Council Decision (EU) 2025/961 of 12 May 2025 on the conclusion, on behalf of the European Union, of the Protocol on the implementation of the Fisheries Partnership Agreement between the European Community and the Republic of Guinea-Bissau (2024–2029) maj 21, 2025 0 Comments	CELEX:32024R2987R(01) The corrigendum does not concern the English version. maj 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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Izbrani prispeveki - novice o davkih pri nas in v EU - NEWS about TAXES