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UPRS Sodba I U 397/2021-10

Odpis obveznosti iz naslova glob za prekrške, prispevkov za pokojninsko in invalidsko zavarovanje, prispevkov za zdravstveno varstvo ter davka na dodano vrednost po zakonu ni dovoljen.
september 4, 2024 0 Comments

UPRS Sodba I U 1319/2021-13

V zvezi s predlagano odpravo odločbe bi bilo tudi po presoji sodišča potrebno izvesti ugotovitveni postopek glede presoje zatrjevanih dejstev, ki jih tožnik v vlogi za odpravo po nadzorstveni pravici navaja, torej bi bilo to možno ugotoviti le s preverjanjem dejanskega stanja v zadevi. V zadevi ne gre za očitno kršitev materialnega zakona. Z nadzorstveno pravico namreč ni mogoče posegati v pravnomočno odločitev davčnega organa na način, da bi se šele posredno, po preverjanju pravilnosti ugotovljenega dejanskega stanja, ugotavljalo tudi morebitno posledično napačno uporabo materialnega prava, kot to želi tožnik.
september 4, 2024 0 Comments

UPRS Sodba I U 785/2021-15

Tožnik zaradi nevložitve pripomb na zapisnik oziroma zaradi svoje neaktivnosti v postopku pred izdajo izpodbijane odločbe ni prekludiran, da ugovarja odločitvi davčnega organa nasploh, kar velja tako za pritožbeni postopek kot za postopek upravnega spora. Prekludiran je, in to že v pritožbenem postopku, na podlagi tretjega odstavka 238. člena ZUP, kot pravilno navaja toženka, glede navajanja novih dejstev in dokazov. To so dejstva in dokazi, ki so obstajali v času odločanja na prvi stopnji in pri odmeri davka niso bili upoštevani. Ni pa tožnik prekludiran ugovarjati pravni in dejanski presoji dejstev in dokazov, ki so bili izvedeni v postopku na prvi stopnji in na katerih temelji izpodbijana odločitev. Tožnik izpodbija pravilno uporabo materialnega prava in dokazno oceno davčnega organa glede pravne kvalifikacije pogodbe o najemu, ko navaja, da je šlo v predmetni zadevi za poslovni najem (operativnem leasingu) vozila, katerega namen po njegovem izteku ni v...
september 4, 2024 0 Comments

UPRS Sodba II U 143/2024-8

Gospodarski subjekti ne sodijo med pravne subjekte, ki so po 10. členu ZBPP opredeljeni kot upravičenci do brezplačne pravne pomoči, razen v primeru, če bi šlo za pravno osebo, za katero bi zakon ali mednarodna pogodba določala, da je upravičena do brezplačne pravne pomoči ali v primeru, da bi bila pravna oseba organizirana kot nevladna organizacija ali združenje, ki deluje neprofitno in gre za opravljanje dejavnosti v javnem interesu.
september 4, 2024 0 Comments

Javne dražbe petih luksuznih vozil

september 4, 2024 0 Comments

CELEX:62018TJ0013_RES: Judgment of the General Court (Second Chamber) of 24 September 2019.#Crédit Mutuel Arkéa v European Union Intellectual Property Office.#EU trade mark – Invalidity proceedings – EU word mark Crédit Mutuel – Absolute grounds for refusal – Descriptive character – No distinctive character – Distinctive character acquired through use – Cross-claim – Article 7(1)(b) and (c) and Article 7(3) of Regulation (EU) 2017/1001 – Article 59(1)(a) and Article 59(2) of Regulation 2017/1001.#Case T-13/18.

september 4, 2024 0 Comments

CELEX:62016TJ0883_RES: Judgment of the General Court (First Chamber, Extended Composition) of 10 September 2019.#Republic of Poland v European Commission.#Internal market in natural gas — Directive 2009/73/EC — Commission Decision approving the variation of the conditions for the exemption from EU requirements of the rules governing the operation of the OPAL pipeline in regard to third party access and tariff regulation — Article 36(1) of Directive 2009/73 — Principle of energy solidarity.#Case T-883/16.

september 4, 2024 0 Comments

CELEX:62014TJ0586(01)_RES: Judgment of the General Court (Fifth Chamber) of 24 September 2019.#Xinyi PV Products (Anhui) Holdings Ltd v European Commission.#Dumping — Imports of solar glass originating in China — Article 2(7)(b) and (c) of Regulation (EC) No 1225/2009 (now Article 2(7)(b) and (c) of Regulation (EU) 2016/1036) — Market economy treatment — Concept of ‘significant distortion in the production costs and financial situation of firms’ — Tax incentives — Manifest error of assessment.#Case T-586/14 RENV.

september 4, 2024 0 Comments

CELEX:62017TJ0741_RES: Judgment of the General Court (Third Chamber) of 10 September 2019.#Trasys International EEIG and Axianseu - Digital Solutions SA v European Aviation Safety Agency.#Public service contracts – Tender procedure – IT application and infrastructure management services – Rejection of a tenderer’s bid and award of the contract to other tenderers – Obligation to state reasons – Assessment of the existence of abnormally low tenders – Characteristics and relative merits of the tenders accepted – Request for a statement of reasons made by a tenderer who is not in an exclusion situation and whose tender is compliant with the procurement documents.#Case T-741/17.

september 4, 2024 0 Comments

CELEX:62018CJ0055_RES: Judgment of the Court (Grand Chamber) of 14 May 2019.#Federación de Servicios de Comisiones Obreras (CCOO) v Deutsche Bank SAE.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling — Social policy — Protection of the safety and health of workers — Organisation of working time — Article 31(2) of the Charter of Fundamental Rights of the European Union — Directive 2003/88/EC — Articles 3 and 5 — Daily and weekly rest — Article 6 — Maximum weekly working time — Directive 89/391/EEC — Safety and health of workers at work — Requirement to set up a system enabling the duration of time worked each day by each worker to be measured.#Case C-55/18.

september 4, 2024 0 Comments

CELEX:62017CJ0235_RES: Judgment of the Court (Grand Chamber) of 21 May 2019.#European Commission v Hungary.#Failure of a Member State to fulfil obligations — Article 63 TFEU — Free movement of capital — Article 17 of the Charter of Fundamental Rights of the European Union — Right to property — National legislation extinguishing, without compensation, the rights of usufruct over agricultural and forestry land acquired by legal persons or by natural persons who cannot demonstrate a close family tie with the owner of the land.#Case C-235/17.

september 4, 2024 0 Comments

CELEX:62017CJ0607_RES: Judgment of the Court (First Chamber) of 19 June 2019.#Skatteverket v Memira Holding AB.#Request for a preliminary ruling from the Högsta förvaltningsdomstolen.#Reference for a preliminary ruling — Corporation tax — Group of companies — Freedom of establishment — Deduction of losses of a non-resident subsidiary — Concept of ‘final losses’ — Merger-absorption of the subsidiary by the parent company — Legislation of the State of establishment of the subsidiary granting the deduction of losses in the context of a merger solely to the entity sustaining those losses.#Case C-607/17.

september 4, 2024 0 Comments

CELEX:62017CJ0720_RES: Judgment of the Court (Fifth Chamber) of 23 May 2019.#Mohammed Bilali v Bundesamt für Fremdenwesen und Asyl.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling — Area of freedom, security and justice — Asylum policy — Subsidiary protection — Directive 2011/95/EU — Article 19 — Revocation of subsidiary protection status — Error on the part of the administrative authorities with respect to the facts.#Case C-720/17.

september 4, 2024 0 Comments

CELEX:62018CJ0022_RES: Judgment of the Court (Third Chamber) of 13 June 2019.#TopFit e.V. and Daniele Biffi v Deutscher Leichtathletikverband e.V.#Request for a preliminary ruling from the Amtsgericht Darmstadt.#Reference for a preliminary ruling — Citizenship of the Union — Articles 18, 21 and 165 TFEU — Rules of a sports association — Participation in the national championship of a Member State by an amateur athlete holding the nationality of another Member State — Different treatment on the basis of nationality — Restriction on free movement.#Case C-22/18.

september 4, 2024 0 Comments

CELEX:62017CJ0591_RES: Judgment of the Court (Grand Chamber) of 18 June 2019.#Republic of Austria v Federal Republic of Germany.#Failure of a Member State to fulfil obligations — Articles 18, 34, 56 and 92 TFEU — Legislation of a Member State prescribing an infrastructure use charge for passenger vehicles — Situation in which owners of vehicles registered in that Member State qualify for relief from motor vehicle tax in an amount corresponding to that charge.#Case C-591/17.

september 4, 2024 0 Comments

CELEX:62018CJ0509_RES: Judgment of the Court (Grand Chamber) of 27 May 2019.#Minister for Justice and Equality v PF.#Request for a preliminary ruling from the Supreme Court.#Reference for a preliminary ruling — Police and judicial cooperation in criminal matters — European arrest warrant — Framework Decision 2002/584/JHA — Article 6(1) — Concept of ‘issuing judicial authority’ — European arrest warrant issued by the Prosecutor General of a Member State — Legal position — Guarantee of independence.#Case C-509/18.

september 4, 2024 0 Comments

CELEX:62017TJ0108_RES: Judgment of the General Court (Fifth Chamber) of 4 April 2019.#ClientEarth v European Commission.#REACH — Regulation (EC) No 1907/2006 — Bis(2-ethylhexyl) phthalate (DEHP) — Request for internal review of a decision on marketing authorisation rejected as unfounded — Error of law — Manifest error of assessment — Article 10 of Regulation (EC) No 1367/2006.#Case T-108/17.

september 4, 2024 0 Comments

CELEX:62016TJ0301_RES: Judgment of the General Court (First Chamber, Extended Composition) of 10 April 2019.#Jindal Saw Ltd and Jindal Saw Italia SpA v European Commission.#Dumping — Imports of tubes and pipes of ductile cast iron originating in India — Implementing regulation (EU) 2016/388 — Regulation (EC) No 1225/2009 (replaced by Regulation (EU) 2016/1036) — Dumping margin — Determination of the export price — Association between exporter and importer — Reliable export price — Construction of the export price — Reasonable margin for selling, general and administrative costs — Reasonable margin for profit — Injury to the Union industry — Calculation of price undercutting and the injury margin — Causal link — Access to confidential data of the anti-dumping investigation — Rights of the d

september 4, 2024 0 Comments

CELEX:62017TJ0751_RES: Judgment of the General Court (First Chamber) of 14 May 2019.#Commune de Fessenheim and Others v European Commission.#Access to documents — Regulation (EC) No 1049/2001 — Letter sent by the Commission to the French authorities regarding the protocol for the compensation of the EDF Group in respect of the repeal of the permit to operate the Fessenheim Nuclear Power Plant — Refusal of access — Exception relating to the protection of the commercial interests of a third party — Exception relating to the protection of the purpose of inspections, investigations and audits — General presumption of confidentiality — Overriding public interest.#Case T-751/17.

september 4, 2024 0 Comments

CELEX:62011TJ0388_RES: Judgment of the General Court (First Chamber, Extended Composition) of 10 April 2019.#Deutsche Post AG v European Commission.#State aid – Postal services – Financing of the additional labour and social costs relating to some of the staff of Deutsche Post by means of subsidies and revenue generated by the remuneration for price-regulated services – Decision to extend the formal investigation procedure – Decision establishing the existence of new aid on conclusion of the preliminary investigation stage – Action for annulment – Act open to challenge – Interest in bringing proceedings – Admissibility – Consequences of annulment of the final decision – Obligation to state reasons.#Case T-388/11.

september 4, 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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