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CELEX:62022CJ0309_SUM: Judgment of the Court (Third Chamber) of 25 April 2024.#Pesticide Action Network Europe (PAN Europe) v College voor de toelating van gewasbeschermingsmiddelen en biociden.#Requests for a preliminary ruling from the College van Beroep voor het bedrijfsleven.#Reference for a preliminary ruling – Approximation of laws – Regulation (EC) No 1107/2009 – Authorisation for placing plant protection products on the market – Examination for authorisation – Article 4 – Article 29 – Conditions – No harmful effect – Criteria – Endocrine disrupting properties – Regulation (EU) 2018/605 – Precautionary principle – Current scientific and technical knowledge.#Joined Cases C-309/22 and C-310/22.

december 11, 2024 0 Comments

CELEX:62022CJ0400_SUM: Judgment of the Court (Fifth Chamber) of 30 May 2024.#VT and UR v Conny GmbH.#Request for a preliminary ruling from the Landgericht Berlin.#Reference for a preliminary ruling – Consumer protection – Directive 2011/83/EU – Article 8(2) – Distance contracts concluded by electronic means – Information requirements for the trader – Order implying an obligation to pay – Order placed by activating a button or similar function on a website – Obligation on the trader to label that button or similar function with the words ‘order with obligation to pay’ or a corresponding formulation – Conditional payment obligation.#Case C-400/22.

december 11, 2024 0 Comments

CELEX:62023CJ0076_SUM: Judgment of the Court (Third Chamber) of 21 March 2024.#Cobult UG v TAP Air Portugal SA.#Request for a preliminary ruling from the Landgericht Frankfurt am Main.#Reference for a preliminary ruling – Air transport – Regulation (EC) No 261/2004 – Article 7(3) – Article 8(1)(a) – Right to reimbursement of the cost of the airline ticket in the event of cancellation of a flight – Reimbursement in travel vouchers – Concept of the ‘signed agreement of the passenger’ – Reimbursement procedure through a form available on the website of the operating air carrier.#Case C-76/23.

december 11, 2024 0 Comments

CELEX:62022CJ0703_SUM: Judgment of the Court (Eighth Chamber) of 21 March 2024.#WU v Directie van het Centraal Bureau Rijvaardigheidsbewijzen (CBR).#Request for a preliminary ruling from the Raad van State.#Reference for a preliminary ruling – Transport – Road transport – Directive 2006/126/EC – Driving licences – Conditions for issue or renewal – Minimum standards for physical and mental fitness – Eyesight – Point 6.4 of Annex III – Principle of proportionality – Person not meeting the field of vision requirement – Favourable opinion on fitness to drive issued by medical experts – Discretion in an individual case failing an express exception.#Case C-703/22.

december 11, 2024 0 Comments

CELEX:62023CJ0204_SUM: Judgment of the Court (Eighth Chamber) of 25 April 2024.#Autorità di regolazione dei trasporti v Lufthansa Linee Aeree Germaniche and Others.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – Air transport – Airport charges – Directive 2009/12/EC – Article 11(5) – Funding for the independent supervisory authority – Contribution from airport users – Criteria for taxation.#Case C-204/23.

december 11, 2024 0 Comments

CELEX:62023CO0278_SUM: Order of the Court (Seventh Chamber) of 8 January 2024.#M.M. v Ministero della Difesa.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 5 – Fixed-term employment contracts in the public sector – Successive contracts – Prohibition on converting fixed-term contracts to open-ended contracts – Teaching non-military subjects in military schools.#Case C-278/23.

december 11, 2024 0 Comments

CELEX:62022CJ0558_SUM: Judgment of the Court (Second Chamber) of 7 March 2024.#Autorità di Regolazione per Energia Reti e Ambiente (ARERA) v Fallimento Esperia spa and Gestore dei Servizi Energetici SpA - GSE.#Request for a preliminary ruling from the Consiglio di Stato.#Reference for a preliminary ruling – National support scheme providing for the award of tradable green certificates to national producers of electricity from renewable energy sources – Import of electricity produced from renewable energy sources in another Member State – Obligation to purchase green certificates – Penalty – Exemption – Directive 2001/77/EC – Directive 2009/28/EC – Support scheme – Guarantees of origin – Free movement of goods – Articles 18, 28, 30, 34 and 110 TFEU – State aid – Articles 107 and 108 TFEU –

december 11, 2024 0 Comments

CELEX:62023CO0131_SUM: Order of the Court (Ninth Chamber) of 9 January 2024.#Criminal proceedings against C.A.A. and C.V.#Request for a preliminary ruling from the Curtea de Apel Braşov.#Case C-131/23.

december 11, 2024 0 Comments

CELEX:62023TJ0540_INF: Judgment of the General Court (Eighth Chamber) of 20 March 2024.#Sandhold BV v European Union Intellectual Property Office.#Case T-540/23.

december 11, 2024 0 Comments

CELEX:32024D3028: Council Decision (EU) 2024/3028 of 21 November 2024 on the position to be adopted on behalf of the European Union within the Joint Committee established by the Agreement on the European Economic Area, with regard to a decision establishing the general requirements for proofs of origin issued electronically under Article 17(4) of Appendix A to Protocol 4 to that Agreement

december 11, 2024 0 Comments

CELEX:32024R1264R(01)

The corrigendum does not concern the English version.
december 11, 2024 0 Comments

CELEX:32024D3105: Decision (EU) 2024/3105 of the European Parliament and of the Council of 27 November 2024 on the mobilisation of the European Union Solidarity Fund to provide assistance to Germany and Italy relating to floods occurred in 2024

december 11, 2024 0 Comments

CELEX:32002D0811R(01)

The corrigendum does not concern the English version.
december 11, 2024 0 Comments

CELEX:32024D3022: Council Decision (EU) 2024/3022 of 21 November 2024 on the position to be adopted on behalf of the European Union within the Joint Committee established by the Agreement between the European Economic Community and the Kingdom of Norway with regard to a decision establishing the general requirements for proofs of origin issued electronically under Article 17(4) of Appendix A to Protocol 3 to that Agreement

december 11, 2024 0 Comments

CELEX:32024D3086: Council Decision (EU) 2024/3086 of 2 December 2024 on the position to be taken on behalf of the European Union in the Energy Charter Conference

december 11, 2024 0 Comments

CELEX:32024D3025: Council Decision (EU) 2024/3025 of 21 November 2024 on the position to be adopted on behalf of the European Union within the Joint Committee established by the Euro-Mediterranean Interim Association Agreement on trade and cooperation between the European Community, of the one part, and the Palestinian Liberation Organisation (PLO) for the benefit of the Palestinian Authority of the West Bank and Gaza Strip, of the other part, with regard to a decision establishing the general requirements for proofs of origin issued electronically under Article 17(4) of Appendix A to Protocol 3 to that Agreement

december 11, 2024 0 Comments

REK-O obrazec – spremembe po 1. 1. 2025

Obveščamo vas, da je novela ZDoh-2AB objavljena v Uradnem listu RS, št. 104/2024, Uredbeni del. Na podlagi sprejete novele ZDoh-2AB bo sprejet Pravilnik o spremembah pravilnika o vsebini in obliki obračuna davčnih odtegljajev ter na spletnih straneh FURS REK obrazci objavljena Navodila za izpolnjevanje REK-O obrazca. Za lažjo prilagoditev informacijske podpore objavljamo shemo REK-O (zbirnega in analitičnega dela), ki bo veljala za izplačila od 1. 1. 2025 dalje saj bodo na podlagi novele ZDoh-2AB na REK-O uvedena naslednja nova polja:A031        Delavec inovativnega zagonskega podjetja (45.b čl. ZDoh-2)    (Da/Ne)A032        Novi rezident (113.a čl. ZDoh-2)    (Da/Ne)A032a      Datum prvega nastopa dela v RSA092a      Zmanjšanje davčnega odtegljaja po 113.a člena ZDoh-2B016b      Boniteta – zavarovalne premije za skupinsko zavarovanjeHkrati objavljamo popis vseh kontrol, ki bodo veljale na REK-O obrazcih za izplačila od 1. 1. 2025 dalje v excell dokumentu kontirani REK-O.Spremembe vključujejo tudi spremembe na podlagi prenove REK-1b obrazca s katerimi smo vas že seznanili v novici z dne 10. 9. 2024 objavljeni na spletni strani FURS REK obrazci. Spremembe na podlagi prenove REK-1b obrazec bodo veljale za obdobja od januar 2025 dalje. Obveščamo vas, da smo v pomoč pri prilagoditvi informacijskih sistemov na testnem portalu eDavki, omogočili testiranje spremenjenega REK-O obrazca. Priloge: REK-O Kontirani
december 10, 2024 0 Comments

REK-O obrazec – spremembe po 1. 1. 2025

Obveščamo vas, da je novela ZDoh-2AB objavljena v Uradnem listu RS, št. 104/2024, Uredbeni del. Na podlagi sprejete novele ZDoh-2AB bo sprejet Pravilnik o spremembah pravilnika o vsebini in obliki obračuna davčnih odtegljajev ter na spletnih straneh FURS REK obrazci objavljena Navodila za izpolnjevanje REK-O obrazca. Za lažjo prilagoditev informacijske podpore objavljamo shemo REK-O (zbirnega in analitičnega dela), ki bo veljala za izplačila od 1. 1. 2025 dalje saj bodo na podlagi novele ZDoh-2AB na REK-O uvedena naslednja nova polja:A031        Delavec inovativnega zagonskega podjetja (45.b čl. ZDoh-2)    (Da/Ne)A032        Novi rezident (113.a čl. ZDoh-2)    (Da/Ne)A032a      Datum prvega nastopa dela v RSA092a      Zmanjšanje davčnega odtegljaja po 113.a člena ZDoh-2B016b      Boniteta – zavarovalne premije za skupinsko zavarovanjeHkrati objavljamo popis vseh kontrol, ki bodo veljale na REK-O obrazcih za izplačila od 1. 1. 2025 dalje v excell dokumentu kontirani REK-O.Spremembe vključujejo tudi spremembe na podlagi prenove REK-1b obrazca s katerimi smo vas že seznanili v novici z dne 10. 9. 2024 objavljeni na spletni strani FURS REK obrazci. Spremembe na podlagi prenove REK-1b obrazec bodo veljale za obdobja od januar 2025 dalje. Obveščamo vas, da smo v pomoč pri prilagoditvi informacijskih sistemov na testnem portalu eDavki, omogočili testiranje spremenjenega REK-O obrazca. Priloge: REK-O Kontirani
december 10, 2024 0 Comments

REK-O obrazec – spremembe po 1. 1. 2025

Obveščamo vas, da je novela ZDoh-2AB objavljena v Uradnem listu RS, št. 104/2024, Uredbeni del. Na podlagi sprejete novele ZDoh-2AB bo sprejet Pravilnik o spremembah pravilnika o vsebini in obliki obračuna davčnih odtegljajev ter na spletnih straneh FURS REK obrazci objavljena Navodila za izpolnjevanje REK-O obrazca. Za lažjo prilagoditev informacijske podpore objavljamo shemo REK-O (zbirnega in analitičnega dela), ki bo veljala za izplačila od 1. 1. 2025 dalje saj bodo na podlagi novele ZDoh-2AB na REK-O uvedena naslednja nova polja:A031        Delavec inovativnega zagonskega podjetja (45.b čl. ZDoh-2)    (Da/Ne)A032        Novi rezident (113.a čl. ZDoh-2)    (Da/Ne)A032a      Datum prvega nastopa dela v RSA092a      Zmanjšanje davčnega odtegljaja po 113.a člena ZDoh-2B016b      Boniteta – zavarovalne premije za skupinsko zavarovanjeHkrati objavljamo popis vseh kontrol, ki bodo veljale na REK-O obrazcih za izplačila od 1. 1. 2025 dalje v excell dokumentu kontirani REK-O.Spremembe vključujejo tudi spremembe na podlagi prenove REK-1b obrazca s katerimi smo vas že seznanili v novici z dne 10. 9. 2024 objavljeni na spletni strani FURS REK obrazci. Spremembe na podlagi prenove REK-1b obrazec bodo veljale za obdobja od januar 2025 dalje. Obveščamo vas, da smo v pomoč pri prilagoditvi informacijskih sistemov na testnem portalu eDavki, omogočili testiranje spremenjenega REK-O obrazca. Priloge: REK-O Kontirani
december 10, 2024 0 Comments

Zakon o spremembah in dopolnitvah Zakona o davku na dodano vrednost – ZDDV-1O

Sporočamo, da je v Uradnem listu RS št. 104/24 objavljen Zakon o spremembah in dopolnitvah Zakona o davku na dodano vrednost – ZDDV-1O, ki v pravni red Republike Slovenije prenaša:

  • Direktivo Sveta (EU) 2020/285 o spremembi Direktive 2006/112/ES glede posebne ureditve za mala podjetja in Uredbe (EU) št. 904/2010 glede upravnega sodelovanja in izmenjave informacij za namene spremljanja pravilne uporabe posebne ureditve za mala podjetja in

  • Direktivo Sveta (EU) 2022/542 o spremembi direktiv 2006/112/ES in (EU) 2020/285 glede stopenj davka na dodano vrednost.

Zakon vključuje tudi nekatere druge rešitve (uvedba skupin za DDV, obveznost predlaganja evidence obračunanega DDV in evidence odbitka DDV,…). Zakon začne veljati 11. 12. 2024, nekatere določbe se začnejo uporabljati s 1. 1. 2025, nekatere pa kasneje.

Podrobnejša predstavitev sprememb bo objavljena v podrobnejšem opisu Spremembe zakonodaje na področju DDV.

december 10, 2024 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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