Search
× Search

Poročanje CBAM za Q2 in Q3 2024

Pozivamo vse CBAM uvoznike oz. deklarante, ki poročila še niso oddali, da to storijo čimprej!Poročanje dejanskih vgrajenih emisij za Q3 2024Od začetka prehodnega obdobja Mehanizma za ogljično prilagoditev na mejah 1. 10. 2023, se je za določanje vgrajenih emisij v uvoženem blagu CBAM, lahko neomejeno uporabljalo privzete vrednosti, kot jih je objavila Komisija. Za uvoze od vključno 1. 7. 2024 dalje, to je za poročevalsko obdobje Q3 2024 (1. 7. 2024 – 30. 9. 2024 ) in naprej, se obvezno poroča le še dejanske vrednosti vgrajenih emisij v blagu.Zbrani podatki in ugotovitve na podlagi poročanih dejanskih vrednosti vgrajenih emisij, so izrednega pomena in bodo podlaga odločevalcem za morebitne prilagoditve mehanizma CBAM pred vstopom v polno veljavo z letom 2026, podlaga za določitev privzetih vrednosti (po posameznih državah) za obdobje od 1. 1. 2026 dalje in pomemben element poročil, ki jih bo Komisija leta 2025 predstavila Evropskemu parlamentu in Svetu EU. Poročanje dejanskih podatkov o vgrajenih emisijah bo koristno tako za uvoznike blaga CBAM, kot priprava na obdobje po 1. 1. 2026, kot tudi za proizvajalce tega blaga v tretjih državah, da bodo pravočasno pripravljeni na določanje emisij v skladu s predpisano CBAM metodologijo.Nekatere prilagoditve za poročanje v prehodnem obdobju veljajo še naprej:do 31. 12. 2024 je poleg predpisanih CBAM metod, mogoča uporaba tudi drugih metod za določanje vgrajenih emisij, v kolikor so te podobno zanesljive;za kompleksno blago, je do konca prehodnega obdobja mogoče uporabiti privzete vrednosti za določanje največ 20% skupnih vgrajenih emisij.Postopanje uvoznikov, ki niso uspeli pridobiti podatkov o dejanskih vgrajenih emisijah v blaguOd uvoznikov blaga CBAM se pričakuje, da sprejmejo vse potrebne aktivnosti, da od dobaviteljev ali proizvajalcev pridobijo in poročajo dejanske podatke o vgrajenih emisijah. V primerih, ko dejanskih podatkov o vgrajenih emisijah v blagu ne bodo uspeli pridobiti, morajo razpolagati z ustreznimi...
avgust 8, 2024 0 Comments

CELEX:62022CJ0787_INF: Judgment of the Court (Tenth Chamber) of 30 November 2023.#"Sistem ecologica" production, trade and services d.o.o. Srbac v European Commission.#Appeal – Investigation by the European Anti-Fraud Office (OLAF) – OLAF Communication to national customs authorities – OLAF investigation report – Access to the OLAF file – Regulation (EU, Euratom) No 883/2013 – Regulation (EC) No 1049/2001 – Action for annulment – Admissibility – Actions for damages – Unlawfulness of the conduct alleged.#Case C-787/22 P.

avgust 8, 2024 0 Comments

CELEX:62017TJ0628_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 1 June 2022.#Aeris Invest Sàrl v European Commission and Single Resolution Board.#Economic and monetary union – Banking Union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Adoption by the SRB of a resolution scheme in respect of Banco Popular Español – Delegation of power – Right to be heard – Right to property – Obligation to state reasons – Articles 14, 18 and 20 of Regulation (EU) No 806/2014.#Case T-628/17.

avgust 8, 2024 0 Comments

CELEX:62019TJ0357_RES: Judgment of the General Court (Seventh Chamber) of 22 June 2022.#Italian Republic v European Commission.#Case T-357/19.

avgust 8, 2024 0 Comments

CELEX:62019TJ0363_RES: Judgment of the General Court (Second Chamber, Extended Composition) of 8 June 2022.#United Kingdom of Great Britain and Northern Ireland and ITV plc v European Commission.#State aid – Aid scheme implemented by the United Kingdom in favour of certain multinational groups – Decision declaring the aid scheme incompatible with the internal market and unlawful and ordering the recovery of the aid paid – Advance tax rulings – Tax regime relating to the financing of groups and concerning in particular controlled foreign companies – Selective tax advantages.#Cases T-363/19 and T-456/19.

avgust 8, 2024 0 Comments

CELEX:62019TJ0797_RES: Judgment of the General Court (Ninth Chamber, Extended Composition) of 22 June 2022.#Anglo Austrian AAB AG, formerly Anglo Austrian AAB Bank AG and Belegging-Maatschappij 'Far-East' BV v European Central Bank.#Economic and monetary policy – Prudential supervision of credit institutions – Specific supervisory tasks assigned to the European Central Bank (ECB) – Decision to withdraw authorisation from a credit institution – Serious breach of the national legislation transposing Directive 2005/60/EC – Proportionality – Infringement of the legislation on the governance of credit institutions – Rights of the defence – Manifest error of assessment – Right to effective judicial protection.#Case T-797/19.

avgust 8, 2024 0 Comments

CELEX:62017TJ0570_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 1 June 2022.#Algebris (UK) Ltd and Anchorage Capital Group LLC v European Commission.#Economic and monetary union – Banking Union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Adoption by the SRB of a resolution scheme in respect of Banco Popular Español – Delegation of power – Obligation to state reasons – Principle of good administration – Article 20 of Regulation (EU) No 806/2014 – Right to be heard – Right to property.#Case T-570/17.

avgust 8, 2024 0 Comments

CELEX:62017TJ0481_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 1 June 2022.#Fundación Tatiana Pérez de Guzmán el Bueno and Stiftung für Forschung und Lehre (SFL) v Single Resolution Board.#Case T-481/17.

avgust 8, 2024 0 Comments

CELEX:62017TJ0510_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 1 June 2022.#Antonio Del Valle Ruíz and Others v European Commission and Single Resolution Board.#Economic and monetary union – Banking Union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Adoption by the SRB of a resolution scheme in respect of Banco Popular Español – Right to be heard – Delegation of power – Right to property – Obligation to state reasons – Articles 18 and 20 and Article 21(1) of Regulation (EU) No 806/2014.#Case T-510/17.

avgust 8, 2024 0 Comments

CELEX:62017TJ0523_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 1 June 2022.#Eleveté Invest Group, SL and Others v European Commission and Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Adoption by the SRB of a resolution scheme in respect of Banco Popular Español – Right to be heard – Duty to state reasons – Articles 18 and 20 of Regulation (EU) No 806/2014 – Non-contractual liability.#Case T-523/17.

avgust 8, 2024 0 Comments

CELEX:62020TJ0457_RES: Judgment of the General Court (Ninth Chamber) of 13 July 2022 (Extracts).#VeriGraft AB v European Innovation Council and SMEs Executive Agency.#Arbitration clause – ‘Horizon 2020 – Framework Programme for Research and Innovation’ (2014-2020) – Grant Agreement ‘Personalised Tissue-Engineered Veins as the first Cure for Patients with Chronic Venous Insufficiency – P‑TEV’ – Unforeseen subcontracting costs – Simplified approval procedure – Subcontracting mentioned in the periodic technical reports – Approved periodic technical reports – Eligible costs.#Case T-457/20.

avgust 8, 2024 0 Comments

CELEX:62021TJ0293_RES: Judgment of the General Court (Sixth Chamber) of 8 June 2022 (Extracts).#Ulrike Muschaweck v European Union Intellectual Property Office.#EU trade mark – Revocation proceedings – EU word mark UM – Genuine use of the mark – Use with the consent of the proprietor – Use in the form in which the mark was registered – Article 51(1)(a) of Regulation (EC) No 207/2009 (now Article 58(1)(a) of Regulation (EU) 2017/1001) – Representation by the proprietor of the trade mark – Evidence of use submitted within the time limit set.#Case T-293/21.

avgust 8, 2024 0 Comments

CELEX:62020TJ0609_RES: Judgment of the General Court (Tenth Chamber) of 29 June 2022 (Extracts).#LA International Cooperation Srl v European Commission.#Pre-Accession Assistance Instrument – OLAF investigation – Commission decision imposing an administrative sanction – Exclusion from procurement and grant award procedures covered by the general budget of the European Union for a period of four years – Registration in the early detection and exclusion system database – Financial regulation – Unlimited jurisdiction – Proportionality of the sanction.#Case T-609/20.

avgust 8, 2024 0 Comments

CELEX:62019TJ0388_RES: Judgment of the General Court (Sixth Chamber, Extended Composition) of 6 July 2022.#Carles Puigdemont i Casamajó and Antoni Comín i Oliveres v European Parliament.#Law governing the institutions – Members of the European Parliament – Refusal of the President of the Parliament to recognise the status of Member of the European Parliament and the associated rights of elected candidates – Action for annulment – Act not open to challenge – Inadmissibility.#Case T-388/19.

avgust 8, 2024 0 Comments

CELEX:62021TJ0227_RES: Judgment of the General Court (Third Chamber, Extended Composition) of 13 July 2022.#Illumina, Inc. v European Commission.#Competition – Concentrations – Pharmaceutical industry market – Article 22 of Regulation (EC) No 139/2004 – Referral request from a competition authority not having jurisdiction under national law to examine the concentration – Commission decision to examine the concentration – Commission decisions accepting requests from other national competition authorities to join the referral request – Competence of the Commission – Time limit for submitting the referral request – Concept of ‘made known’ – Reasonable time – Legitimate expectations – Public statements by the Vice-President of the Commission – Legal certainty.#Case T-227/21.

avgust 8, 2024 0 Comments

CELEX:62018TJ0280_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 6 July 2022 (Extracts).#ABLV Bank AS v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Resolution procedure applicable where an entity is failing or is likely to fail – Decision of the SRB not to adopt a resolution scheme – Action for annulment – Act adversely affecting a person – Interest in bringing proceedings – Standing to bring proceedings – Inadmissibility in part – Article 18 of Regulation (EU) No 806/2014 – Power of the author of the measure – Right to be heard – Obligation to state reasons – Proportionality – Equal treatment.#Case T-280/18.

avgust 8, 2024 0 Comments

CELEX:62021TJ0250_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 6 July 2022.#Ladislav Zdút v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU figurative mark NEHERA – Absolute ground for invalidity – No bad faith – Article 52(1)(b) of Regulation (EC) No 207/2009 (now Article 59(1)(b) of Regulation (EU) 2017/1001).#Case T-250/21.

avgust 8, 2024 0 Comments

CELEX:62020TJ0150_RES: Judgment of the General Court (Third Chamber) of 13 July 2022.#Tartu Agro AS v European Commission.#State aid – Agriculture – Lease contract for agricultural land in Estonia – Decision declaring the aid incompatible with the internal market and ordering its recovery – Advantage – Determination of the market price – Private operator principle – Complex economic assessments – Judicial review – Taking into account of all relevant factors – Duty of diligence.#Case T-150/20.

avgust 8, 2024 0 Comments

CELEX:62020CJ0577_RES: Judgment of the Court (First Chamber) of 16 June 2022.#Proceedings brought by A.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Recognition of professional qualifications – Directive 2005/36/EC – Article 2 – Scope – Article 13(2) – Regulated professions – Conditions for pursuing the profession of psychotherapist in a Member State on the basis of a diploma in psychotherapy issued by a university established in another Member State – Articles 45 and 49 TFEU – Freedom of movement and freedom of establishment – Assessment of the equivalence of the relevant training – Article 4(3) TEU – Principle of sincere cooperation between Member States – Conditions on the basis of which the host Member State may challenge the l

avgust 8, 2024 0 Comments

CELEX:62020TJ0278_RES: Judgment of the General Court (First Chamber) of 6 July 2022 (Extracts).#Zhejiang Hangtong Machinery Manufacture Co. Ltd and Ningbo Hi-Tech Zone Tongcheng Auto Parts Co. Ltd v European Commission.#Dumping – Imports of steel road wheels originating in China – Imposition of a definitive anti-dumping duty and definitive collection of the provisional duty – Articles 17(4), 18 and 20 of Regulation (EU) 2016/1036 – Lack of cooperation – Insufficient information provided to the Commission.#Case T-278/20.

avgust 8, 2024 0 Comments
RSS
First772773774775777779780781Last
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