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CELEX:32024D1639: Council Decision (EU) 2024/1639 of 30 May 2024 on the signing, on behalf of the Union, of the Agreement between the European Union and the Republic of Serbia on operational activities carried out by the European Border and Coast Guard Agency in the Republic of Serbia

junij 5, 2024 0 Comments

CELEX:32024D1638: Council Decision (EU) 2024/1638 of 30 May 2024 on the withdrawal of the Union from the Energy Charter Treaty

junij 5, 2024 0 Comments

CELEX:32024D1606: Council Decision (EU) 2024/1606 of 29 April 2024 on the conclusion, on behalf of the Union, of the Agreement between the European Union and Iceland on supplementary rules in relation to the Instrument for Financial Support for Border Management and Visa Policy, as part of the Integrated Border Management Fund, for the period 2021 to 2027

junij 5, 2024 0 Comments

CELEX:32024D1593: Council Decision (EU) 2024/1593 of 29 April 2024 on the conclusion, on behalf of the Union, of the Agreement between the European Union and the Kingdom of Norway on supplementary rules in relation to the Instrument for Financial Support for Border Management and Visa Policy, as part of the Integrated Border Management Fund, for the period 2021 to 2027

junij 5, 2024 0 Comments

VSRS Sodba X Ips 30/2023

Upravno sodišče je pravilno uporabilo materialno pravo s tem, ko je tretji odstavek 48. člena v povezavi s prvim odstavkom 59. člena ZDoh-2 razlagalo na način, da je za osebo, ki je pri zavezancu obvezno zavarovana za pokojninsko in invalidsko zavarovanje za polni delovni čas, štelo tudi osebo, ki dela krajši delovni čas in ima pravico do sorazmernega dela plačila prispevkov za socialno varnost, za razliko do polnega delovnega časa, na podlagi ZSDP-1.
junij 4, 2024 0 Comments

UPRS Sodba I U 1723/2021-15

Četrti odstavek 59. člena ZVoz-1 določa splošno pravilo, da se dovoljenje za vožnjo motornih vozil kategorij AM, A1, A2, A, B, B1, BE, F in G izda z veljavnostjo 10 let. Izjemo od tega pravila, ki jo je kot tako treba razlagati restriktivno, določa nadaljnja poved, da se po dopolnjeni starosti 70 let vozniško dovoljenje izda z veljavnostjo petih let. Ker tožnica v času podaje vloge za podaljšanje vozniškega dovoljenja še ni dopolnila 70 let, zanjo omenjena izjema ne more veljati. To ne izhaja niti iz hkratne uporabe šestega odstavka 59. člena ZVoz-1, na kar se sklicuje toženka, saj se ta določba nanaša le na imetnika vozniškega dovoljenja, ki v času, ko je podaljšanje relevantno, torej v času ko zaprosi za podaljšanje, dopolni starost 70 let, kar pa prav tako ne velja za tožnico. Če bi zakonodajalec želel, da se veljavnost vozniških dovoljenj v vsakem primeru omeji do dopolnjenega 70. leta starosti, bi moral to jasno zapisati, kot je to zapisal z Zakonom o...
junij 4, 2024 0 Comments

UPRS Sklep in sodba III U 112/2020-21

Davčni organ odpiše ali delno odpiše davčni dolg tistim osebam, katerih preživljanje bi bilo ogroženo, če bi tako obveznost poravnale. Pri odločanju po prostem preudarku mora pristojni upravni organ odločbo izdati v mejah pooblastila in v skladu z namenom, za katerega je pooblastilo dano. Tako odločanje ne pomeni samovolje, saj mora organ pri iskanju rešitve upoštevati javni interes, pri odločanju pa mora ostati v mejah zakona. Iz ustavnosodne prakse pa izhaja, da ni nujno, da bi zakon namen in obseg pooblastila za odločanje po prostem preudarku določil neposredno, pač pa zadošča, da sta iz zakona namen in obseg jasno razvidna in ugotovljiva. Sodišče meni, da je tako pooblastilo za odločanje po prostem preudarku zakonodajalec toženi stranki dal, saj mora davčni organ ob odločanju o odpisu ali delnem odpisu davčnega dolga presojati, ali bi bilo z njegovim plačilom ogroženo preživljanje davčnega zavezanca in njegovih družinskih članov, pri tem pa se mora...
junij 4, 2024 0 Comments

CELEX:62024CO0207:           Ordonnance de la Cour (chambre d’admission des pourvois) du 23 mai 2024.#Levantur, SA contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-207/24 P.

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junij 4, 2024 0 Comments

CELEX:62021CO0797:           Ordonnance de la Cour (dixième chambre) du 27 mai 2024.#Y.Ya. contre K.P.#Renvoi préjudiciel – Article 267 TFUE – Article 53, paragraphe 2, du règlement de procédure de la Cour – Article 19, paragraphe 1, second alinéa, TUE – État de droit – Protection juridictionnelle effective dans les domaines couverts par le droit de l’Union – Principe d’indépendance des juges – Instruction donnée par une juridiction supérieure à une juridiction de première instance de statuer sur les dépens – Dispositions nationales relatives aux modalités de délégation des juges au sein de la juridiction supérieure – Interprétation demandée par la juridiction de première instance – Nécessité de l’interprétation sollicitée pour que la juridiction de renvoi puisse rendre son jugement – Abs

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junij 4, 2024 0 Comments

CELEX:62017CO0663: Order of the Court (Tenth Chamber) of 21 May 2024.#European Central Bank v Trasta Komercbanka AS and Others.#Taxation of costs.#Case C-663/17 P-DEP.

junij 4, 2024 0 Comments

CELEX:62024CO0208:           Ordonnance de la Cour (chambre d’admission des pourvois) du 23 mai 2024.#Levantur, SA contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission du pourvoi.#Affaire C-208/24 P.

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junij 4, 2024 0 Comments

CELEX:62022TJ0627_INF: Judgment of the General Court (Sixth Chamber) of 6 December 2023.#Vi.ni.ca. Srl - soc. agr. v European Union Intellectual Property Office.#Case T-627/22.

junij 4, 2024 0 Comments

CELEX:62021TJ0360_RES:           Arrêt du Tribunal (huitième chambre élargie) du 29 mai 2024 (Extraits).#Portigon AG contre Conseil de résolution unique.#Union économique et monétaire – Union bancaire – Mécanisme de résolution unique des établissements de crédit et de certaines entreprises d’investissement (MRU) – Fonds de résolution unique (FRU) – Décision du CRU sur le calcul des contributions ex ante pour 2021 – Exception d’illégalité – Base juridique du règlement no 806/2014 – Article 114 TFUE – Égalité de traitement – Marge d’appréciation de la Commission – Marge d’appréciation du CRU – Obligation de motivation.#Affaire T-360/21.

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junij 4, 2024 0 Comments

CELEX:62022TJ0766_RES: Judgment of the General Court (Tenth Chamber, Extended Composition) of 29 May 2024.#Maria Canel Ferreiro v Council of the European Union.#Case T-766/22.

junij 4, 2024 0 Comments

CELEX:62021TJ0405_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 24 January 2024 (Extracts).#Dexia Crédit Local v Single Resolution Board.#Economic and monetary union – Banking union – Single Resolution Mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the SRB on the calculation of the 2021 ex ante contributions – Obligation to state reasons – Equal treatment – Principle of proportionality – SRB’s margin of discretion – Plea of illegality – Legal basis of Regulation (EU) No 806/2014 – Commission’s margin of discretion.#Case T-405/21.

junij 4, 2024 0 Comments

CELEX:62021TJ0347_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 24 January 2024 (Extracts).#Hypo Vorarlberg Bank AG v Single Resolution Board.#Economic and monetary union – Banking union – Single resolution mechanism for credit institutions and certain investment firms (SRM) – Single Resolution Fund (SRF) – Decision of the Single Resolution Board on the calculation of the 2021 ex ante contributions – Obligation to state reasons – Right to be heard – Principle of legal certainty – Right to effective judicial protection – Plea of illegality – Limitation of the temporal effects of the judgment.#Case T-347/21.

junij 4, 2024 0 Comments

CELEX:62021TJ0409_RES: Judgment of the General Court (Eighth Chamber, Extended Composition) of 24 January 2024.#Federal Republic of Germany v European Commission.#State aid – Aid granted by certain provisions of the amended German Law on the cogeneration of heat and electricity – Reform of the arrangements for support for cogeneration – Decision declaring the aid compatible with the internal market – Concept of ‘State aid’ – State resources.#Case T-409/21.

junij 4, 2024 0 Comments

CELEX:62022TJ0602_RES: Judgment of the General Court (Fourth Chamber) of 24 January 2024.#Veneziana Energia Risorse Idriche Territorio Ambiente Servizi SpA (Veritas) v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Document disclosed in the context of an EU Pilot procedure concerning the repayment of VAT – Document originating from a Member State – Refusal to grant access – Prior agreement of the Member State – Exception relating to the protection of court proceedings – Obligation to state reasons.#Case T-602/22.

junij 4, 2024 0 Comments

CELEX:62023TO0280_RES: Order of the General Court (Third Chamber) of 25 January 2024.#Oil company 'Lukoil' PAO v European Parliament and Others.#Action for annulment – Time limit for bringing proceedings – Out of time – Manifest inadmissibility.#Case T-280/23.

junij 4, 2024 0 Comments

CELEX:62020TJ0745_RES: Judgment of the General Court (First Chamber, Extended Composition) of 31 January 2024.#Symphony Environmental Technologies plc and Symphony Environmental Ltd v European Parliament and Others.#Non-contractual liability – Environment – Directive (EU) 2019/904 – Prohibition on the placing on the market of products made from oxo-degradable plastic – Sufficiently serious breach of a rule of law intended to confer rights on individuals – No distinction between products made from oxo-degradable plastic and products made from oxo-biodegradable plastic – Impact assessment – Equal treatment – Proportionality.#Case T-745/20.

junij 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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