Search
× Search
Menu
    1. User Profile New
    2. Privacy policy
    1. Svetovanje - davčno materialno pravo
    2. Davčno svetovanje - davčno procesno pravo
    3. Svetovanje - Korporacijsko pravo
    4. Drugo mnenje v davčnih zadevah
    5. Izobraževanja iz davčnega, korporacijskega in povezanega prava podjetij
    1. Izvajanje storitev Računovodenja v Mreži Modro Poslovanje
    1. Kontakti TAXIN d.o.o. - Partner svetovalci za davčno in poslovno svetovanje
    2. TAXIN - PRICE LIST2024
    3. Kontakti MODRO JUTRO D.O.O. - Partner izvajalec računovodskih storitev
    1. Sodna praksa Sodišča EU, lastni članki, spremembe davčne zakonodaje....
    2. Pravice plačnikov davkov v Sloveniji - TAXPAYERS RIGHTS in SLOVENIA
    3. mag. Derganc Franc BLOG
    1. WBN-info
    2. GGF Apartmani, GGF 4 YOU doživetje
    3. Pridružite se Svetovalcem in Izvajalcem mreže modro poslovanje
    4. Povpraševanje za računovodenje v Mreži modro poslovanje
    5. Želim analizo skladnosti poslovanja podjetij - 001MMP
    6. Želim storitev DRUGO MNENJE V DAVČNIH ZADEVAH oz. davčni ali poslovni nasvet
    7. Dogodki Modro Poslovanje

Zimski regres – poročanje na REK-O, VD 1190, v primeru dopolnilnega dela pri istem delodajalcu

Po pojasnilu pristojnega ministrstva (MDDSZ) imajo delavci, ki opravljajo dopolnilno delo po predpisih o delovnem razmerju, poleg pravice do polnega zimskega regresa iz zaposlitve za polni delovni čas, tudi pravico do sorazmernega dela zimskega regresa za dopolnilno delo. 

V skladu z navedenim je za delavca, ki opravlja dopolnilno delo pri istem delodajalcu, potrebno predložiti dva REK-O obračuna z vrsto dohodka 1190 (dohodek iz DR, ki se ne všteva v davčno osnovo) in izbrati dohodninsko vrsto dohodka 1112 (zimski regres), na vsakem pa v polju A052 poročati višino zneska za zimski regres, ki zaposlenemu pripada v skladu z 2. členom ZPZR. Znesek zimskega regresa, ki je izplačan do višine pravice po navedeni določbi,  se ne všteva v davčno osnovo za dohodnino, niti se ne všteva v osnovo za prispevke.

december 12, 2025 0 Comments

CELEX:62023CJ0743_RES:           Arrêt de la Cour (première chambre) du 11 décembre 2025.#A contre GKV-Spitzenverband.#Renvoi préjudiciel – Accord entre la Communauté européenne et ses États membres, d’une part, et la Confédération suisse, d’autre part, sur la libre circulation des personnes – Travailleurs migrants – Sécurité sociale – Législation applicable – Règlement (CE) no 883/2004 – Article 11 – Article 13, paragraphe 1 – Règlement (CE) no 987/2009 – Article 14, paragraphe 8 – Travailleur exerçant une activité salariée sur le territoire de deux ou de plusieurs États, dont un État membre, la Confédération suisse et des pays tiers – Notion de “partie substantielle de l’activité” – Prise en.#Affaire C-743/23.

This document does not exist in English.
december 12, 2025 0 Comments

CELEX:62024CJ0662:           Arrêt de la Cour (sixième chambre) du 11 décembre 2025.#Commission européenne contre Royaume de Belgique.#Manquement d’État – Libre circulation des travailleurs – Article 45 TFUE – Article 28 de l’accord sur l’Espace économique européen – Arrêt de la Cour constatant un manquement – Article 260, paragraphe 2, TFUE – Exécution incomplète de l’arrêt du 10 mars 2022, Commission/Belgique (Déductions des rentes alimentaires) (C-60/21) – Impôt sur le revenu – Déduction des rentes alimentaires – Irrecevabilité – Absence d’identité entre les griefs soulevés et ceux formulés dans l’affaire ayant donné lieu à l’arrêt constatant le manquement.#Affaire C-662/24.

This document does not exist in English.
december 12, 2025 0 Comments

CELEX:62022CJ0602: Judgment of the Court (Grand Chamber) of 11 December 2025.#ABLV Bank AS, en liquidation v Single Resolution Board.#Appeal – Economic and monetary policy – Banking union – Regulation (EU) No 806/2014 – Single Resolution Mechanism for credit institutions and certain investment firms – Article 7 – Division of tasks within the Single Resolution Mechanism – Article 18 – Resolution procedure – Conditions – Decision of the Single Resolution Board (SRB) not to adopt a resolution scheme – Competence of the SRB.#Case C-602/22 P.

december 12, 2025 0 Comments

CELEX:62023CJ0796: Judgment of the Court (Tenth Chamber) of 11 December 2025.#Česká síť s. r. o. v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9(1) – Concept of ‘taxable person’ – Partners in a civil law partnership devoid of legal personality – Article 193 – Determination of the taxable person liable to pay VAT.#Case C-796/23.

december 12, 2025 0 Comments

CELEX:62024CJ0767: Judgment of the Court (Ninth Chamber) of 11 December 2025.#mBank S.A. v ML.#Reference for a preliminary ruling – Consumer protection – Directive 93/13/EEC – Unfair terms in consumer contracts – Article 7(1) – Effects of a term being found to be unfair – Contract declared void – Action brought by a seller or supplier seeking restitution of the amount of the loan paid under a contract which is to be annulled – Consequences of the submission of a declaration of set-off – Implied waiver of the objection that the action is time-barred – Effective exercise of the procedural rights of consumers – Principle of effectiveness – Dissuasive effect of the prohibition on unfair terms.#Case C-767/24.

december 12, 2025 0 Comments

CELEX:62024CC0488: Opinion of Advocate General Ćapeta delivered on 11 December 2025.###

december 12, 2025 0 Comments

CELEX:62024CJ0665: Judgment of the Court (Seventh Chamber) of 11 December 2025.#Staatssecretaris Jeugd, Preventie en Sport v Diamond Flavours BV and UEG Holland BV.#Reference for a preliminary ruling – Directive 2014/40/EU – Article 2(40) – Concept of ‘placing on the market’ – Article 23(2) and (3) – Checks on the implementation of Directive 2014/40 – Objective of ensuring a high level of health protection – Approximation of laws – Manufacture, presentation and sale of tobacco products – Supply of refill containers for electronic cigarettes displaying an incorrect indication of the nicotine content on their packaging by a distributor of tobacco and related products to a retail outlet – Fine imposed on the distributor – Principle nulla poena sine culpa – Proportionality of the fine.#Case C-

december 12, 2025 0 Comments

CELEX:62024CJ0485: Judgment of the Court (First Chamber) of 11 December 2025.#Locatrans Sarl v ES.#Reference for a preliminary ruling – Rome Convention on the law applicable to contractual obligations – Article 6 – Contract of employment – Choice made by the parties – Mandatory rules of the law which would be applicable in the absence of choice – Determination of the law applicable – Habitual place of work – Change of habitual place of work in the course of the employment relationship – Contract of employment more closely connected with another country – Criteria for assessment – Account to be taken of the most recent habitual place of work.#Case C-485/24.

december 12, 2025 0 Comments

CELEX:62024CJ0121: Judgment of the Court (Sixth Chamber) of 11 December 2025.#„Vaniz“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Insolvency of the principal debtor – Continued obligation to pay VAT – Joint and several liability of a third party after the removal of the principal debtor from the commercial register – Principle of legal certainty – Principle of proportionality.#Case C-121/24.

december 12, 2025 0 Comments

CELEX:62024CC0468: Opinion of Advocate General Biondi delivered on 11 December 2025.###

december 12, 2025 0 Comments

CELEX:62024CC0791: Opinion of Advocate General Richard de la Tour delivered on 11 December 2025.###

december 12, 2025 0 Comments

CELEX:62023CJ0743: Judgment of the Court (First Chamber) of 11 December 2025.#A v GKV-Spitzenverband.#Reference for a preliminary ruling – Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons – Migrant workers – Social security – Applicable legislation – Regulation (EC) No 883/2004 – Article 11 – Article 13(1) – Regulation (EC) No 987/2009 – Article 14(8) – Worker pursuing an activity as an employed person in the territory of several States, including a Member State, the Swiss Confederation and third countries – Concept of ‘substantial part of the activity’ – Taking account of the activity pursued in third countries.#Case C-743/23.

december 12, 2025 0 Comments

CELEX:62024CJ0497: Judgment of the Court (Seventh Chamber) of 11 December 2025.#GC, en son nom propre et en tant que propriétaire de l’exploitation agricole du même nom v Regione Marche.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Regulation (EU) No 1308/2013 – Support programme in the wine sector – Financing – Article 50 – European Union contribution – Calculation of the maximum aid rate – Inclusion of a tax credit provided for by national legislation.#Case C-497/24.

december 12, 2025 0 Comments

CELEX:62024CC0684: Opinion of Advocate General Richard de la Tour delivered on 11 December 2025.###

december 12, 2025 0 Comments

CELEX:62024CJ0473: Judgment of the Court (Eighth Chamber) of 11 December 2025.#Speyer & Grund GmbH & Co. KG v Werner & Mertz GmbH.#Reference for a preliminary ruling – Regulation (EU) No 528/2012 – Article 3(1)(a) – Concept of ‘biocidal product’ – Condition as to the ‘intended purpose’ of the product – Vinegar-based products intended for use as both foodstuffs and cleaning products/disinfectants for foodstuffs (‘multi-purpose products’) – Scope of Regulation No 528/2012 – Article 2(1) and (2) – Annex V – List of the types of biocidal products covered by the regulation – Protection of human and animal health and the environment.#Case C-473/24.

december 12, 2025 0 Comments

CELEX:62023CJ0789: Judgment of the Court (Second Chamber) of 11 December 2025.#I. J. v VĮ Registrų centras.#Reference for a preliminary ruling – Citizenship of the Union – Article 21(1) TFEU – Right to move and reside freely within the territory of the Member States – Requirements for registration in the national register of a marriage contract concluded in a Member State other than the Member State of registration – Inclusion of the personal identification number of at least one of the two spouses – Restriction – Justification – Accuracy and authenticity of the information contained in the national register – Proportionality.#Case C-789/23.

december 12, 2025 0 Comments

CELEX:62024CC0655: Opinion of Advocate General Campos Sánchez-Bordona delivered on 11 December 2025.###

december 12, 2025 0 Comments

CELEX:62022CJ0602_RES: Judgment of the Court (Grand Chamber) of 11 December 2025.#ABLV Bank AS, en liquidation v Single Resolution Board.#Appeal – Economic and monetary policy – Banking union – Regulation (EU) No 806/2014 – Single Resolution Mechanism for credit institutions and certain investment firms – Article 7 – Division of tasks within the Single Resolution Mechanism – Article 18 – Resolution procedure – Conditions – Decision of the Single Resolution Board (SRB) not to adopt a resolution scheme – Competence of the SRB.#Case C-602/22 P.

december 12, 2025 0 Comments

CELEX:62024CJ0485_RES:           Arrêt de la Cour (première chambre) du 11 décembre 2025.#Locatrans Sarl contre ES.#Renvoi préjudiciel – Convention de Rome sur la loi applicable aux obligations contractuelles – Article 6 – Contrat de travail – Choix des parties – Dispositions impératives de la loi qui serait applicable à défaut de choix – Détermination de cette loi – Lieu de travail habituel – Changement du lieu de travail habituel au cours de la relation de travail – Liens plus étroits du contrat de travail avec un autre pays – Critères d’appréciation – Prise en compte du dernier lieu de travail habituel.#Affaire C-485/24.

This document does not exist in English.
december 12, 2025 0 Comments
RSS
First8990919294969798Last
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