Nedostopnost evropskih sistemov – carinska dovoljenja, 24. – 25. 5. 2025
#eCarina #CDMS #TP
Pozor! Digitalni klepetalnik trenutno odgovarja le na vprašanja o DDV in davčnih blagajnah
Obveščamo vas, da novi digitalni klepetalnik, ki smo ga uvedli pred kratkim, trenutno deluje izključno na področju davka na dodano vrednost (DDV) in davčnih blagajn.
1. junija 2025 zvišanje trošarine za alkohol in alkoholne pijače
Uradni list RS, št. 35/2025 z dne 13. 5. 2025 .
Moteno delovanje storitev sistema eDavki in G2G, 9. – 11. 5. 2025
#eCarina #ETROD #SIAIS/ICS #SIAES/ECS #eDavki #G2G
VSRS Sodba X Ips 42/2024
Variabilni del kupnine za poslovni delež v družbi z omejeno odgovornostjo, ki je poleg fiksnega dela kupnine dogovorjen z osnovno pogodbo o odsvojitvi, vendar njegova višina ob sklenitvi pogodbe še ni opredeljena v znesku, ker je odvisna od uspešnosti poslovanja družbe (njeni uspešnosti pri uresničevanju poslovno-finančnih načrtov) po sklenitvi pogodbe o odsvojitvi po ZDoh-2, spada med dohodke iz kapitala (5. točka 18. člena ZDoh-2), ki se za davčni leti 2018 in 2019, torej v času pred uveljavitvijo ZDoh-2V, obdavči kot dobiček iz kapitala (3. točka prvega odstavka 80. člena).
UPRS Sodba I U 1650/2022-12
Vsi zakonski pogoji za nastanek davčne obveznosti so v obravnavani zadevi izpolnjeni. Glede na to, da je bilo vozilo v letu 2016 pripeljano in registrirano v Sloveniji zgolj začasno in posledično ni bilo obdavčeno z davkom na motorna vozila, se za namene odmere tega davka tožničina pridobitev oziroma registracija v letu 2021 šteje za prvo registracijo v smislu zgoraj citiranega 4. člena ZDMV-1.
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179,7189,7199,7209,7219,7229,7239,7249,7259,7269,7279,7289,7299,7309,7319,7329,7339,7349,7359,7369,7379,7389,7399,7409,7419,7429,7439,7449,7459,7469,7479,7489,7499,7509,7519,7529,7539,7549,7559,7569,7579,7589,7599,7609,7619,7629,7639,7649,7659,7669,7679,7689,7699,7709,7719,7729,7739,7749,7759,7769,7779,7789,7799,7809,7819,7829,7839,7849,7859,7869,7879,7889,7899,7909,7919,7929,7939,7949,7959,7969,7979,7989,7999,8009,8019,8029,8039,8049,8059,8069,8079,8089,8099,8109,8119,8129,8139,8149,8159,8169,8179,8189,8199,8209,8219,8229,8239,8249,8259,8269,8279,8289,8299,8309,8319,8329,8339,8349,8359,8369,8379,8389,8399,8409,8419,8429,8439,8449,8459,8469,8479,8489,8499,8509,8519,8529,8539,8549,8559,8569,8579,8589,8599,8609,8619,8629,8639,8649,8659,8669,8679,8689,8699,8709,8719,8729,8739,8749,8759,8769,8779,8789,8799,8809,8819,8829,8839,8849,8859,8869,8879,8889,8899,8909,8919,8929,8939,8949,8959,8969,8979,8989,8999,9009,9019,9029,9039,9049,9059,9069,9079,9089,9099,9109,9119,9129,9139,9149,9159,9169,9179,9189,9199,9209,9219,9229,9239,9249,9259,9269,9279,9289,9299,9309,9319,9329,9339,9349,9359,9369,9379,9389,9399,9409,9419,9429,9439,9449,9459,9469,9479,9489,9499,9509,9519,9529,9539,9549,9559,9569,9579,9589,9599,9609,9619,9629,9639,9649,9659,9669,9679,9689,9699,9709,9719,9729,9739,9749,9759,9769,9779,9789,9799,9809,9819,9829,9839,9849,9859,9869,9879,9889,9899,9909,9919,9929,9939,9949,9959,9969,9979,9989,99910,00010,00110,00210,00310,00410,00510,00610,00710,00810,00910,01010,01110,01210,01310,01410,01510,01610,01710,01810,01910,02010,02110,02210,02310,02410,02510,02610,02710,02810,02910,03010,03110,03210,03310,03410,03510,03610,03710,03810,03910,04010,04110,04210,04310,04410,04510,04610,04710,04810,04910,05010,05110,05210,05310,05410,05510,05610,05710,05810,05910,06010,06110,06210,06310,06410,06510,06610,06710,06810,06910,07010,07110,07210,07310,07410,07510,07610,07710,07810,07910,08010,08110,08210,08310,08410,08510,08610,08710,08810,08910,09010,09110,09210,09310,09410,09510,09610,09710,09810,09910,10010,10110,10210,10310,10410,10510,10610,10710,10810,10910,11010,11110,11210,11310,11410,11510,11610,11710,11810,11910,12010,12110,12210,12310,12410,12510,12610,12710,12810,12910,13010,13110,13210,13310,13410,13510,13610,13710,13810,13910,14010,14110,14210,14310,14410,14510,14610,14710,14810,14910,15010,15110,15210,15310,15410,15510,15610,15710,15810,15910,16010,16110,16210,16310,16410,16510,16610,16710,16810,16910,17010,17110,17210,17310,17410,17510,17610,17710,17810,17910,18010,18110,18210,18310,18410,18510,18610,18710,18810,18910,19010,19110,19210,19310,19410,19510,19610,19710,19810,19910,20010,20110,20210,20310,20410,20510,20610,20710,20810,20910,21010,21110,21210,21310,21410,21510,21610,21710,21810,21910,22010,22110,22210,22310,22410,22510,22610,22710,22810,22910,23010,23110,23210,23310,23410,23510,23610,23710,23810,23910,24010,24110,24210,24310,24410,24510,24610,24710,24810,24910,25010,25110,25210,25310,25410,25510,25610,25710,25810,25910,26010,26110,26210,26310,26410,26510,26610,26710,26810,26910,27010,27110,27210,27310,27410,27510,27610,27710,27810,27910,28010,28110,28210,28310,28410,28510,28610,28710,28810,28910,29010,29110,29210,29310,29410,29510,29610,29710,29810,29910,30010,30110,30210,30310,30410,30510,30610,30710,30810,309
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