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CELEX:62022TJ0644: Judgment of the General Court (Grand Chamber) of 11 September 2024.#Gennady Nikolayevich Timchenko and Elena Petrovna Timchenko v Council of the European Union.#Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion of the applicants’ names on the list – Obligation to report funds or economic resources belonging to or owned, held or controlled by the applicants – Obligation to cooperate with the competent national authority – Participation in activities the object or effect of which is to circumvent restrictive measures – Article

september 12, 2024 0 Comments

CELEX:62019TJ0386:           Arrêt du Tribunal (quatrième chambre élargie) du 11 septembre 2024.#CQ contre Cour des comptes européenne.#Droit institutionnel – Membre de la Cour des comptes – Activité incompatible avec les fonctions de membre de la Cour des comptes – Dépenses considérées comme indues – Décision de recouvrement – Décision de la Cour statuant sur la violation des obligations découlant de la charge de membre de la Cour des comptes – Régularité de l’enquête et du rapport final de l’OLAF – Obligation de motivation – Délai de prescription – Article 98, paragraphe 2, du règlement (UE, Euratom) 2018/1046 – Confiance légitime – Erreur d’appréciation – Responsabilité non contractuelle – Préjudice moral.#Affaire T-386/19.

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september 12, 2024 0 Comments

CELEX:62022TJ0793:           Arrêt du Tribunal (quatrième chambre élargie) du 11 septembre 2024.#TU contre Parlement européen.#Fonction publique – Assistants parlementaires accrédités – Cessation de fonction – Contrat à durée déterminée – Non-renouvellement – Statut d’informateur – Articles 22 bis à 22 quater du statut – Mesures de protection – Confidentialité – Préjudice moral.#Affaire T-793/22.

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september 12, 2024 0 Comments

CELEX:62022TJ0744_RES:           Arrêt du Tribunal (première chambre élargie) du 11 septembre 2024.#Maya Tokareva contre Conseil de l'Union européenne.#Politique étrangère et de sécurité commune – Mesures restrictives prises eu égard aux actions compromettant ou menaçant l’intégrité territoriale, la souveraineté et l’indépendance de l’Ukraine – Gel des fonds – Liste des personnes, des entités et des organismes auxquels s’applique le gel des fonds et des ressources économiques – Maintien du nom du requérant sur la liste – Notion d’“association” – Article 2, paragraphe 1, in fine, de la décision 2014/145/PESC – Notion d’“avantage tiré d’un homme d’affaires influent exerçant des activités en Russie” – Article 2, paragraphe 1, sous g), de la décision 2014/145 – Erreur d’appréciation – Respons

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september 12, 2024 0 Comments

CELEX:62022TJ0494_RES: Judgment of the General Court (First Chamber, Extended Composition) of 11 September 2024.#NKO AO National Settlement Depository (NSD) v Council of the European Union.#Common foreign and security policy – Restrictive measures adopted in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion and maintenance of the applicant’s name on the list – Obligation to state reasons – Error of assessment – Definition of ‘supporting, materially or financially, the Government of the Russian Federation’ – Freedom to conduct a business – Right to property – Proportionality.#Case T-494/22.

september 12, 2024 0 Comments

CELEX:62022TJ0635_RES: Judgment of the General Court (Grand Chamber) of 11 September 2024.#Mikhail Fridman and Others v Council of the European Union.#Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion of the applicants’ names on the list – Obligation to report funds or economic resources belonging to or owned, held or controlled by the applicants – Obligation to cooperate with the competent national authority – Participation in activities the object or effect of which is to circumvent restrictive measures – Article 9(2) and (3) of Regulation (

september 12, 2024 0 Comments

CELEX:62022TJ0644_RES: Judgment of the General Court (Grand Chamber) of 11 September 2024.#Gennady Nikolayevich Timchenko and Elena Petrovna Timchenko v Council of the European Union.#Common foreign and security policy – Restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of Ukraine – Freezing of funds – List of persons, entities and bodies subject to the freezing of funds and economic resources – Inclusion of the applicants’ names on the list – Obligation to report funds or economic resources belonging to or owned, held or controlled by the applicants – Obligation to cooperate with the competent national authority – Participation in activities the object or effect of which is to circumvent restrictive measures – Art

september 12, 2024 0 Comments

Sprememba višine okoljske dajatve za onesnaževanje zraka z emisijo ogljikovega dioksida

Sklep določa, da je od 10. 9. 2024 dalje višina okoljske dajatve za onesnaževanje zraka z emisijo ogljikovega dioksida za enoto obremenitve 30,85 evra.

Plačniki okoljske dajatve morajo od 10. 9. 2024 dalje obračunavati in plačevati okoljsko dajatev v novem predpisanem znesku na enoto obremenitve. Za obdobje do 9. 9. 2024 se okoljska dajatev obračunava v dosedanjem znesku na enoto obremenitve 17,3 evra.

Pri vlaganju obračunov okoljske dajatve morajo plačniki okoljske dajatve za mesec september 2024 ločeno vpisati količine, za katere je nastala obveznost za obračun od 1. 9. 2024 do 9. 9. 2024 in ločeno za obdobje od 10. 9. 2024 dalje.

Zavezanci za oddajo letnih obračunov bodo morali pri oddaji letnih obračunov okoljske dajatve za leto 2024 ločeno vpisati količine za obdobje od 1. 1. 2024 do 9. 9. 2024 in ločeno za obdobje od 10. 9. 2024 dalje.

september 11, 2024 0 Comments

Sprememba višine okoljske dajatve za onesnaževanje zraka z emisijo ogljikovega dioksida

Sklep določa, da je od 10. 9. 2024 dalje višina okoljske dajatve za onesnaževanje zraka z emisijo ogljikovega dioksida za enoto obremenitve 30,85 evra.

Plačniki okoljske dajatve morajo od 10. 9. 2024 dalje obračunavati in plačevati okoljsko dajatev v novem predpisanem znesku na enoto obremenitve. Za obdobje do 9. 9. 2024 se okoljska dajatev obračunava v dosedanjem znesku na enoto obremenitve 17,3 evra.

Pri vlaganju obračunov okoljske dajatve morajo plačniki okoljske dajatve za mesec september 2024 ločeno vpisati količine, za katere je nastala obveznost za obračun od 1. 9. 2024 do 9. 9. 2024 in ločeno za obdobje od 10. 9. 2024 dalje.

Zavezanci za oddajo letnih obračunov bodo morali pri oddaji letnih obračunov okoljske dajatve za leto 2024 ločeno vpisati količine za obdobje od 1. 1. 2024 do 9. 9. 2024 in ločeno za obdobje od 10. 9. 2024 dalje.

september 11, 2024 0 Comments

Sprememba višine okoljske dajatve za onesnaževanje zraka z emisijo ogljikovega dioksida

Sklep določa, da je od 10. 9. 2024 dalje višina okoljske dajatve za onesnaževanje zraka z emisijo ogljikovega dioksida za enoto obremenitve 30,85 evra.

Plačniki okoljske dajatve morajo od 10. 9. 2024 dalje obračunavati in plačevati okoljsko dajatev v novem predpisanem znesku na enoto obremenitve. Za obdobje do 9. 9. 2024 se okoljska dajatev obračunava v dosedanjem znesku na enoto obremenitve 17,3 evra.

Pri vlaganju obračunov okoljske dajatve morajo plačniki okoljske dajatve za mesec september 2024 ločeno vpisati količine, za katere je nastala obveznost za obračun od 1. 9. 2024 do 9. 9. 2024 in ločeno za obdobje od 10. 9. 2024 dalje.

Zavezanci za oddajo letnih obračunov bodo morali pri oddaji letnih obračunov okoljske dajatve za leto 2024 ločeno vpisati količine za obdobje od 1. 1. 2024 do 9. 9. 2024 in ločeno za obdobje od 10. 9. 2024 dalje.

september 11, 2024 0 Comments

Sprememba višine okoljske dajatve za onesnaževanje zraka z emisijo ogljikovega dioksida

Sklep določa, da je od 10. 9. 2024 dalje višina okoljske dajatve za onesnaževanje zraka z emisijo ogljikovega dioksida za enoto obremenitve 30,85 evra.

Plačniki okoljske dajatve morajo od 10. 9. 2024 dalje obračunavati in plačevati okoljsko dajatev v novem predpisanem znesku na enoto obremenitve. Za obdobje do 9. 9. 2024 se okoljska dajatev obračunava v dosedanjem znesku na enoto obremenitve 17,3 evra.

Pri vlaganju obračunov okoljske dajatve morajo plačniki okoljske dajatve za mesec september 2024 ločeno vpisati količine, za katere je nastala obveznost za obračun od 1. 9. 2024 do 9. 9. 2024 in ločeno za obdobje od 10. 9. 2024 dalje.

Zavezanci za oddajo letnih obračunov bodo morali pri oddaji letnih obračunov okoljske dajatve za leto 2024 ločeno vpisati količine za obdobje od 1. 1. 2024 do 9. 9. 2024 in ločeno za obdobje od 10. 9. 2024 dalje.

september 11, 2024 0 Comments

Sprememba višine okoljske dajatve za onesnaževanje zraka z emisijo ogljikovega dioksida

Sklep določa, da je od 10. 9. 2024 dalje višina okoljske dajatve za onesnaževanje zraka z emisijo ogljikovega dioksida za enoto obremenitve 30,85 evra.

Plačniki okoljske dajatve morajo od 10. 9. 2024 dalje obračunavati in plačevati okoljsko dajatev v novem predpisanem znesku na enoto obremenitve. Za obdobje do 9. 9. 2024 se okoljska dajatev obračunava v dosedanjem znesku na enoto obremenitve 17,3 evra.

Pri vlaganju obračunov okoljske dajatve morajo plačniki okoljske dajatve za mesec september 2024 ločeno vpisati količine, za katere je nastala obveznost za obračun od 1. 9. 2024 do 9. 9. 2024 in ločeno za obdobje od 10. 9. 2024 dalje.

Zavezanci za oddajo letnih obračunov bodo morali pri oddaji letnih obračunov okoljske dajatve za leto 2024 ločeno vpisati količine za obdobje od 1. 1. 2024 do 9. 9. 2024 in ločeno za obdobje od 10. 9. 2024 dalje.

september 11, 2024 0 Comments

CELEX:62020CJ0465: Judgment of the Court (Grand Chamber) of 10 September 2024.#European Commission v Ireland and Apple Sales International.#Appeal – State aid – Article 107(1) TFEU – Tax rulings issued by a Member State – Selective tax advantages – Allocation of profits generated by intellectual property licences to branches of non-resident companies – Arm’s length principle.#Case C-465/20 P.

september 11, 2024 0 Comments

CELEX:62022CJ0029: Judgment of the Court (Grand Chamber) of 10 September 2024.#KS and KD v Council of the European Union and Others.#Appeal – Common foreign and security policy (CFSP) – Joint Action 2008/124/CFSP – European Union Rule of Law Mission in Kosovo (Eulex Kosovo) – Action for damages – Damage allegedly suffered as a result of various acts and omissions by the Council of the European Union, the European Commission and the European External Action Service (EEAS) in the implementation of that joint action – Insufficient investigation of the torture, disappearance and killing of persons – Jurisdiction of the Court of Justice of the European Union to rule on that action – Last sentence of the second subparagraph of Article 24(1) TEU – Article 275 TFEU.#Case C-29/22 P.

september 11, 2024 0 Comments

CELEX:62022CJ0048: Judgment of the Court (Grand Chamber) of 10 September 2024.#Google LLC and Alphabet Inc. v European Commission.#Appeal – Competition – Abuse of dominant position – Markets for online general search services and specialised product search services – Decision finding an infringement of Article 102 TFEU and Article 54 of the Agreement on the European Economic Area (EEA) – Leveraging abuse – Competition on the merits or anticompetitive practice – Dominant undertaking favouring the display of results from its own specialised search service – Potential anticompetitive effects – Causal link between abuse and effects – Burden of proof – Counterfactual scenario – Capability of foreclosing – ‘As-efficient competitor’ test.#Case C-48/22 P.

september 11, 2024 0 Comments

CELEX:62022CJ0351: Judgment of the Court (Grand Chamber) of 10 September 2024.#Neves 77 Solutions SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Antifraudă Fiscală.#Reference for a preliminary ruling – Common Foreign and Security Policy (CFSP) – Restrictive measures adopted in view of the actions of the Russian Federation destabilising the situation in Ukraine – Decision 2014/512/CFSP – Article 2(2)(a) – Jurisdiction of the Court – Final sentence of the second subparagraph of Article 24(1) TEU – Article 275 TFEU – Article 215 TFEU – Article 17 of the Charter of Fundamental Rights of the European Union – Right to property – Principle of legal certainty and principle that penalties must be defined by law – Brokering services in relation to military equipment – Prohibitio

september 11, 2024 0 Comments

CELEX:62020CJ0465_RES: Judgment of the Court (Grand Chamber) of 10 September 2024.#European Commission v Ireland and Apple Sales International.#Appeal – State aid – Article 107(1) TFEU – Tax rulings issued by a Member State – Selective tax advantages – Allocation of profits generated by intellectual property licences to branches of non-resident companies – Arm’s length principle.#Case C-465/20 P.

september 11, 2024 0 Comments

CELEX:62022CJ0029_RES: Judgment of the Court (Grand Chamber) of 10 September 2024.#KS and KD v Council of the European Union and Others.#Appeal – Common foreign and security policy (CFSP) – Joint Action 2008/124/CFSP – European Union Rule of Law Mission in Kosovo (Eulex Kosovo) – Action for damages – Damage allegedly suffered as a result of various acts and omissions by the Council of the European Union, the European Commission and the European External Action Service (EEAS) in the implementation of that joint action – Insufficient investigation of the torture, disappearance and killing of persons – Jurisdiction of the Court of Justice of the European Union to rule on that action – Last sentence of the second subparagraph of Article 24(1) TEU – Article 275 TFEU.#Case C-29/22 P.

september 11, 2024 0 Comments

CELEX:62022CJ0048_RES: Judgment of the Court (Grand Chamber) of 10 September 2024.#Google LLC and Alphabet Inc. v European Commission.#Appeal – Competition – Abuse of dominant position – Markets for online general search services and specialised product search services – Decision finding an infringement of Article 102 TFEU and Article 54 of the Agreement on the European Economic Area (EEA) – Leveraging abuse – Competition on the merits or anticompetitive practice – Dominant undertaking favouring the display of results from its own specialised search service – Potential anticompetitive effects – Causal link between abuse and effects – Burden of proof – Counterfactual scenario – Capability of foreclosing – ‘As-efficient competitor’ test.#Case C-48/22 P.

september 11, 2024 0 Comments

CELEX:62022CJ0351_RES: Judgment of the Court (Grand Chamber) of 10 September 2024.#Neves 77 Solutions SRL v Agenţia Naţională de Administrare Fiscală – Direcţia Generală Antifraudă Fiscală.#Reference for a preliminary ruling – Common Foreign and Security Policy (CFSP) – Restrictive measures adopted in view of the actions of the Russian Federation destabilising the situation in Ukraine – Decision 2014/512/CFSP – Article 2(2)(a) – Jurisdiction of the Court – Final sentence of the second subparagraph of Article 24(1) TEU – Article 275 TFEU – Article 215 TFEU – Article 17 of the Charter of Fundamental Rights of the European Union – Right to property – Principle of legal certainty and principle that penalties must be defined by law – Brokering services in relation to military equipment – Prohib

september 11, 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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