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    3. Pridružite se Svetovalcem in Izvajalcem mreže modro poslovanje
    4. Povpraševanje za računovodenje v Mreži modro poslovanje
    5. Želim analizo skladnosti poslovanja podjetij - 001MMP
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    7. Dogodki Modro Poslovanje

UPRS Sodba I U 177/2024-36

Dejavnost Fundacije je A. upravljanje in vlaganje v premično in nepremično premoženje vseh vrst, imetje udeležb in financiranje udeležb in podjetništva, financiranje sorodnih oseb, imetje drugih pravic ter izvajanje s tem povezanih poslov. Fundacija ima predvsem naravo zasebne koristi, njena dejavnost pa je med drugim tudi dajanje na voljo ugodnosti fundacije z delitvijo izkupičkov iz premoženja fundacije in delitev premoženja fundacije določenim upravičencem - članom družin. Tožnica se sicer v svojih tožbenih navedbah osredotoča na utemeljitev, da je od A. prejela darilo in ne dohodka v smislu določb ZDoh-2. Vendar pa v konkretni zadevi ni razvidna causa donandi, darilni namen, ki naj bi ga imela A. pri izplačilu sredstev tožnici. Po določbah ZDoh-2 so iz obdavčitve izvzeta le darila, prejeta od fizičnih oseb, ne pa tudi darila, prejeta od pravnih oseb.
januar 10, 2025 0 Comments

VSRS Sklep I Up 260/2024

Pravni interes za upravni spor je podan, če bi morebitni uspeh s tožbo pomenil za tožnika določeno pravno korist na način, da lahko privede do izboljšanja njegovega pravnega položaja, to je položaja, o katerem je bilo odločeno z izpodbijanim upravnim aktom. Zaradi ustavitve davčnega postopka je pritožničin pravni položaj ostal nespremenjen (enak kot pred uvedbo postopka), saj vanj ni bilo poseženo z naloženo davčno obveznostjo. Tega položaja si zato z vloženo tožbo v ničemer ne more izboljšati.
januar 10, 2025 0 Comments

Prehod tranzitnega sistema NCTS fasa 5 na post-tranzicijsko obdobje

Tranzicijsko obdobje se tako zaključi ob 2025-01-20T23:59:59 po UTC. To je po CET času 2025-01-21 ob 00:59:59 uri zjutraj.

Od 2025-01-21T01:00:00 CET dalje morajo biti deklaracije v NCTS fazi 5 izpolnjene in vlagane v skladu s pravili post-tranzicijskega obdobja. 

januar 10, 2025 0 Comments

Prehod tranzitnega sistema NCTS fasa 5 na post-tranzicijsko obdobje

Tranzicijsko obdobje se tako zaključi ob 2025-01-20T23:59:59 po UTC. To je po CET času 2025-01-21 ob 00:59:59 uri zjutraj.

Od 2025-01-21T01:00:00 CET dalje morajo biti deklaracije v NCTS fazi 5 izpolnjene in vlagane v skladu s pravili post-tranzicijskega obdobja. 

januar 10, 2025 0 Comments

Prehod tranzitnega sistema NCTS fasa 5 na post-tranzicijsko obdobje

Tranzicijsko obdobje se tako zaključi ob 2025-01-20T23:59:59 po UTC. To je po CET času 2025-01-21 ob 00:59:59 uri zjutraj.

Od 2025-01-21T01:00:00 CET dalje morajo biti deklaracije v NCTS fazi 5 izpolnjene in vlagane v skladu s pravili post-tranzicijskega obdobja. 

januar 10, 2025 0 Comments

CELEX:62023CC0536: Opinion of Advocate General Richard de la Tour delivered on 9 January 2025.###

januar 10, 2025 0 Comments

CELEX:62023CC0581: Opinion of Advocate General Medina delivered on 9 January 2025.###

januar 10, 2025 0 Comments

CELEX:62023CC0665: Opinion of Advocate General Medina delivered on 9 January 2025.###

januar 10, 2025 0 Comments

CELEX:62023CJ0627: Judgment of the Court (Fourth Chamber) of 9 January 2025.#Commune de Schaerbeek and Commune de Linkebeek v Holding Communal SA.#Reference for a preliminary ruling – Directive 2003/71/EC – Prospectus to be published when securities are offered to the public or admitted to trading – Article 2(1)(a) – Concept of ‘securities’ – Article 3 – Obligation to publish a prospectus – Securities negotiable on the capital market – Shares in a holding company that may be held only by certain territorial administrative authorities of a Member State – Transfer of shares requiring the approval of the board of directors of the holding company.#Case C-627/23.

januar 10, 2025 0 Comments

CELEX:62023CJ0583: Judgment of the Court (Fourth Chamber) of 9 January 2025.#AK v Ministère public.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Directive 2014/41/EU – European Investigation Order in criminal matters – Material scope – Concept of ‘investigative measure’ – Service of an indictment accompanied by an order that the person be remanded in custody pending trial and make a bail payment – Hearing of the accused person.#Case C-583/23.

januar 10, 2025 0 Comments

CELEX:62023CJ0394: Judgment of the Court (First Chamber) of 9 January 2025.#Association Mousse v Commission nationale de l'informatique et des libertés (CNIL) and SNCF Connect.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5(1)(c) – Data minimisation – Article 6(1) – Lawfulness of processing – Data relating to title and gender identity – Online sale of travel documents – Article 21 – Right to object.#Case C-394/23.

januar 10, 2025 0 Comments

CELEX:62023CJ0416: Judgment of the Court (First Chamber) of 9 January 2025.#Österreichische Datenschutzbehörde v F R and Bundesministerin für Justiz.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 57(1)(f) and Article 57(4) – Tasks of the supervisory authority – Concepts of a ‘request’ and ‘excessive requests’ – Charging of a reasonable fee or refusal to act on requests in the event of manifestly unfounded or excessive requests – Criteria which may guide the supervisory authority in making its choice – Article 77(1) – Concept of a ‘complaint’.#Case C-416/23.

januar 10, 2025 0 Comments

CELEX:62023CJ0578: Judgment of the Court (Third Chamber) of 9 January 2025.#Česká republika – Generální finanční ředitelství v Úřad pro ochranu hospodářské soutěže.#Reference for a preliminary ruling – Public contracts – Directive 2004/18/EC – Article 31(1)(b) – Negotiated procedure without prior publication of a contract notice – Conditions – Technical reasons – Reasons connected with the protection of exclusive rights – Attributable to the contracting authority – Factual and legal circumstances to be taken into consideration.#Case C-578/23.

januar 10, 2025 0 Comments

CELEX:62023CJ0394_RES: Judgment of the Court (First Chamber) of 9 January 2025.#Association Mousse v Commission nationale de l'informatique et des libertés (CNIL) and SNCF Connect.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 5(1)(c) – Data minimisation – Article 6(1) – Lawfulness of processing – Data relating to title and gender identity – Online sale of travel documents – Article 21 – Right to object.#Case C-394/23.

januar 10, 2025 0 Comments

CELEX:62023CJ0416_RES: Judgment of the Court (First Chamber) of 9 January 2025.#Österreichische Datenschutzbehörde v F R and Bundesministerin für Justiz.#Reference for a preliminary ruling – Protection of natural persons with regard to the processing of personal data – Regulation (EU) 2016/679 – Article 57(1)(f) and Article 57(4) – Tasks of the supervisory authority – Concepts of a ‘request’ and ‘excessive requests’ – Charging of a reasonable fee or refusal to act on requests in the event of manifestly unfounded or excessive requests – Criteria which may guide the supervisory authority in making its choice – Article 77(1) – Concept of a ‘complaint’.#Case C-416/23.

januar 10, 2025 0 Comments

CELEX:62020CO0541(01): Rectification order of 19 December 2024.#Republic of Lithuania and Others v European Parliament and Council of the European Union.#Rectification of judgment.#Joined Cases C-541/20 to C-555/20.

januar 10, 2025 0 Comments

CELEX:62023TJ1082: Judgment of the General Court (Third Chamber) of 8 January 2025.#Fresh Tropical Srl by Jawad v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for EU figurative mark AlìBabà – Earlier EU word mark ALIBABA – Relative ground for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-1082/23.

januar 10, 2025 0 Comments

CELEX:62024TJ0189: Judgment of the General Court (Eighth Chamber) of 8 January 2025.#Drinks Prod SRL v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – Application for the EU figurative mark OmniSan – Earlier EU word mark Omnistrip – Relative ground for refusal – Likelihood of confusion – Similarity of the signs – Article 8(1)(b) of Regulation (EU) 2017/1001.#Case T-189/24.

januar 10, 2025 0 Comments

CELEX:62024TJ0163: Judgment of the General Court (Sixth Chamber) of 8 January 2025.#Rat Pack Filmproduktion GmbH v European Union Intellectual Property Office.#EU trade mark – Opposition proceedings – International registration designating the European Union – Word mark RATPAC – Earlier national word mark RAT PACK – Relative ground for refusal – No likelihood of confusion – No similarity of the services – Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001).#Case T-163/24.

januar 10, 2025 0 Comments

CELEX:32025R0044: Council Implementing Regulation (EU) 2025/44 of 9 January 2025 implementing Regulation (EU) 2017/2063 concerning restrictive measures in view of the situation in Venezuela

januar 10, 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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