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

CELEX:62020CJ0326_SUM: Judgment of the Court (Third Chamber) of 13 January 2022.#SIA 'MONO' v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā apgabaltiesa.#Reference for a preliminary ruling – Excise duty – Directive 2008/118/EC – Exemption from the harmonised excise duty – Goods intended to be used in the context of diplomatic and consular relations – Conditions for the exemption to apply laid down by the host Member State – Payment by non-cash means.#Case C-326/20.

marec 1, 2025 0 Comments

CELEX:62023CO0435_INF: Order of the Court (Sixth Chamber) of 29 July 2024.#Glavna direktsia „Granichna politsia“ kam Ministerstvo na vatreshnite raboti v BO.#Request for a preliminary ruling from the Okrazhen sad - Smolyan.#Case C-435/23.

marec 1, 2025 0 Comments

CELEX:62020CJ0234_SUM: Judgment of the Court (Third Chamber) of 27 January 2022.#'Sātiņi-S' SIA.#Request for a preliminary ruling from the Augstākā tiesa (Senāts).#Reference for a preliminary ruling – European Agricultural Fund for Rural Development (EAFRD) – Regulation (EU) No 1305/2013 – Support for rural development – Article 30(6)(a) – Natura 2000 payments – Compensation for income foregone in agricultural and forest areas – Peat bogs – Prohibition of establishing plantations of cranberries – No compensation for damage – Charter of Fundamental Rights of the European Union – Article 17 – Right to property.#Case C-234/20.

marec 1, 2025 0 Comments

CELEX:62020CJ0051_SUM: Judgment of the Court (Second Chamber) of 20 January 2022.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations – State aid – Aid declared unlawful and incompatible with the internal market – Obligation of recovery – Judgment of the Court establishing the failure of a Member State to fulfil its obligations – Non-compliance – Failure to comply with the obligation to recover unlawful and incompatible aid – Financial penalties – Proportionality and dissuasiveness – Periodic penalty payment – Lump sum – Ability to pay – Weighting of the Member State’s voting rights in the European Parliament.#Case C-51/20.

marec 1, 2025 0 Comments

Evidenci obračunanega DDV in odbitka DDV, ter predizpolnitev obračuna DDV

februar 28, 2025 0 Comments

UPRS Sodba I U 988/2022-19

Do izbrisa družbe iz sodnega registra in s tem do njenega prenehanja je prišlo po volji tožnice kot njene edine družbenice. Prav to pa je imelo za posledico prenehanje pravne osebe kot upnice in s tem dejstvo, da je tožnica postali hkrati upnica in dolžnica, kar pomeni, da je terjatev družbe in s tem obveznost tožnice iz naslova posojilnih razmerij ob izbrisu in zaradi izbrisa brez likvidacije prenehala ter da je bila s tem pridobljena premoženjska korist, ki se po določbah citiranih davčnih predpisov (ZDoh-2 in ZDDPO-2) obdavči kot dividende in s tem kot dohodek iz kapitala, od katerega se obračuna in plača dohodnina.
februar 28, 2025 0 Comments

UPRS Sodba II U 358/2022-12

Ugotavljanje dejanskega stanja je podvrženo načelo materialne resnice iz 5. člena ZDavP-2, kar pomeni, da je tudi na strani davčnega organa, da si aktivno prizadeva za njegovo popolno in pravilno ugotovitev.
februar 28, 2025 0 Comments

UPRS Sodba II U 253/2022-35

Tudi okoliščina, da je bil tožnik v osebnem stečaju, kjer je bilo odločeno o odpustu obveznosti, na odločitev v predmetni zadevi ne vpliva, saj na terjatve, ki se izterjujejo v predmetni zadevi, odpust ne učinkuje.
februar 28, 2025 0 Comments

CELEX:62021CJ0682_SUM: Judgment of the Court (Fourth Chamber) of 26 January 2023.#UAB 'HSC Baltic' and Others v Vilniaus miesto savivaldybės administracija and Others.#Reference for a preliminary ruling – Public procurement – Directive 2014/24/EU – Article 57(4)(g) – Optional ground for exclusion linked to deficiencies in the context of a prior contract – Contract awarded to a group of economic operators – Early termination of that contract – Automatic inclusion of all members of the group on a list of unreliable suppliers – Principle of proportionality – Directive 89/665/EEC – Article 1(1) and (3) – Right to an effective remedy.#Case C-682/21.

februar 28, 2025 0 Comments

CELEX:62022CJ0709_SUM: Judgment of the Court (Seventh Chamber) of 12 September 2024.#Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 273 and 395 – Implementing Decision (EU) 2019/310 – Fight against VAT fraud – Split payment mechanism – VAT account of an insolvent taxable person – Transfer at the request of the insolvency administrator of funds deposited on the VAT account.#Case C-709/22.

februar 28, 2025 0 Comments

CELEX:62022CJ0639_SUM: Judgment of the Court (Fourth Chamber) of 5 September 2024.#X and Others v Inspecteur van de Belastingdienst Utrecht and Others.#Requests for a preliminary ruling from the Rechtbank Gelderland.#References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund.#Joined Cases C-639/22 to C-644/22.

februar 28, 2025 0 Comments

CELEX:62021TJ0446_INF: Judgment of the General Court (Third Chamber, Extended Composition) of 25 September 2024.#Commission de régulation de l’énergie (CRE) v European Union Agency for the Cooperation of Energy Regulators.#Energy – Internal market for electricity – Capacity calculation region – Core region – Adoption by ACER of the methodology for cost sharing of redispatching and countertrading – Determination of the threshold for legitimate loop flows – Article 16(13) of Regulation (EU) 2019/943.#Case T-446/21.

februar 28, 2025 0 Comments

CELEX:62023CJ0083_SUM: Judgment of the Court (Seventh Chamber) of 5 September 2024.#H GmbH v Finanzamt M.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refund to the supplier of the VAT – Refusal of the tax authority to refund the VAT directly to the purchaser – Priority for the right to a VAT refund – Risk of a double refund of the VAT – Risk of loss of tax revenue.#Case C-83/23.

februar 28, 2025 0 Comments

CELEX:62023TO0529(01)_INF: Order of the President of the General Court of 5 March 2024.#YU v European Commission.#Case T-529/23 R.

februar 28, 2025 0 Comments

CELEX:62023CJ0184_SUM: Judgment of the Court (Fourth Chamber) of 11 July 2024.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Article 2(1) – Article 4(4), second subparagraph – Taxable persons – Option for Member States to treat as a single taxable person, known as a ‘VAT group’, persons who, while legally independent, are closely bound to one another by financial, economic and organisational links – Services provided within the VAT group – Taxation of such services – Recipient of the services not entitled to deduct VAT – Risk of tax losses.#Case C-184/23.

februar 28, 2025 0 Comments

CELEX:62022CJ0773_INF: Judgment of the Court (Fourth Chamber) of 29 July 2024.#European Commission v Slovak Republic.#Case C-773/22.

februar 28, 2025 0 Comments

CELEX:62021CJ0806_SUM: Judgment of the Court (Seventh Chamber) of 2 February 2023.#Criminal proceedings against TF.#Reference for a preliminary ruling – Drug precursors – Framework Decision 2004/757/JHA – Article 2(1)(d) – Person involved in the transport and distribution of precursors used for the illicit production or manufacture of drugs – Regulation (EC) No 273/2004 – Scheduled substances – Article 2 – Concept of ‘operator’ – Article 8(1) – Circumstances suggesting that scheduled substances might be diverted for the illicit manufacture of narcotic drugs or psychotropic substances – Obligation to notify those circumstances – Concept of ‘circumstance’ – Scope.#Case C-806/21.

februar 28, 2025 0 Comments

CELEX:62023CO0103_INF: Order of the Court (Tenth Chamber) of 3 June 2024.#Trasta Komercbanka AS v European Central Bank (ECB).#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Article 19 of the Statute of the Court of Justice of the European Union – Representation of the parties – No independent representative – Manifest inadmissibility.#Case C-103/23 P.

februar 28, 2025 0 Comments

CELEX:62022TJ0789_INF:           Arrêt du Tribunal (dixième chambre) du 26 juin 2024.#PB contre Conseil de résolution unique.#Fonction publique – Agents temporaires – Harcèlement moral – Article 12 bis du statut – Demande d’assistance – Rejet de la demande – Article 24 du statut – Absence de commencement de preuve – Droits de la défense – Droit d’être entendu – Principe d’impartialité – Principe de bonne administration – Devoir de sollicitude – Responsabilité.#Affaire T-789/22.

This document does not exist in English.
februar 28, 2025 0 Comments

CELEX:62021CJ0635_SUM: Judgment of the Court (Eighth Chamber) of 9 February 2023.#LB GmbH. v Hauptzollamt D.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Tariff classification – Heading 9401 – Scope – Air sofas (‘air loungers’).#Case C-635/21.

februar 28, 2025 0 Comments
RSS
First486487488489491493494495Last
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