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UPRS Sodba I U 1729/2019-12

November 9, 2022 No Comments

Davčni organ je v postopku ugotovil, da je tožnica pridobila kot darilo premično premoženje – denarna sredstva, ki se obdavčijo po določilih ZDoh-2, zato se postopek odmere davka od prejetega darila ustavi, napovedani prejemek pa se obdavči kot drugi dohodek po 105. členu ZDoh-2. Po določbi 2. točke tretjega odstavka 105. člena ZDoh-2 se med druge dohodke vključujejo tudi darila. Iz predhodno navedenega izhaja, da se prvostopenjski davčni organ strinja z opredelitvijo obravnavanega prejemka tožnice kot darila, ki ga je izplačala iz svojih sredstev citirana fundacija kot tuja pravna oseba zasebnega prava. Če pa gre v obravnavani zadevi za darilo, kot ga opredeljuje Obligacijski zakonik, pa za obdavčenje daril v takem primeru prvenstveno veljajo določbe ZDDD.

CELEX:62016TJ0533: Judgment of the General Court (Eighth Chamber) of 15 June 2022.#YV and Others v European Commission.#Case T-533/16.

November 8, 2022 No Comments

CELEX:62020CJ0704: Judgment of the Court (Grand Chamber) of 8 November 2022.#Staatssecretaris van Justitie en Veiligheid and X v C and Others.#References for a preliminary ruling – Area of freedom, security and justice – Detention of third-country nationals – Fundamental right to liberty – Article 6 of the Charter of Fundamental Rights of the European Union – Conditions governing the lawfulness of detention – Directive 2008/115/EC – Article 15 – Directive 2013/33/EU – Article 9 – Regulation (EU) No 604/2013 – Article 28 – Review of the lawfulness of detention and of the continuation of a detention measure – Ex officio review – Fundamental right to an effective judicial remedy – Article 47 of the Charter of Fundamental Rights.#Joined Cases C-704/20 and C-39/21.

November 8, 2022 No Comments

CELEX:62016TJ0545: Judgment of the General Court (Eighth Chamber) of 15 June 2022.#YY and ZA v Court of Justice of the European Union.#Case T-545/16.

November 8, 2022 No Comments

CELEX:62016TJ0532: Judgment of the General Court (Eighth Chamber) of 15 June 2022.#YT and YU v European Commission.#Case T-532/16.

November 8, 2022 No Comments

CELEX:62019CJ0873: Judgment of the Court (Grand Chamber) of 8 November 2022.#Deutsche Umwelthilfe eV v Bundesrepublik Deutschland.#Reference for a preliminary ruling – Environment – Aarhus Convention – Access to justice – Article 9(3) – Charter of Fundamental Rights of the European Union – Article 47, first paragraph – Right to effective judicial protection – Environmental association – Standing of such an association to bring an action before a national court against EC type-approval granted to certain vehicles – Regulation (EC) No 715/2007 – Article 5(2)(a) – Motor vehicles – Diesel engine – Pollutant emissions – Valve for exhaust gas recirculation (EGR valve) – Reduction of nitrogen oxide (NOx) emissions limited by a ‘temperature window’ – Defeat device – Authorisation of such a device where the need is justified in terms of protecting the engine against damage or accident and for safe operation of the vehicle – State of the art.#Case C-873/19.

November 8, 2022 No Comments

CELEX:62019CJ0873: Urteil des Gerichtshofs (Große Kammer) vom 8. November 2022.#Deutsche Umwelthilfe eV gegen Bundesrepublik Deutschland.#Vorlage zur Vorabentscheidung – Umwelt – Übereinkommen von Aarhus – Zugang zu Gerichten – Art. 9 Abs. 3 – Charta der Grundrechte der Europäischen Union – Art. 47 Abs. 1 – Anspruch auf effektiven gerichtlichen Rechtsschutz – Umweltvereinigung – Klagebefugnis einer solchen Vereinigung zur Anfechtung der bestimmten Fahrzeugen erteilten EG-Typgenehmigung vor einem nationalen Gericht – Verordnung (EG) Nr. 715/2007 – Art. 5 Abs. 2 Buchst. a – Kraftfahrzeuge – Dieselmotor – Schadstoffemissionen – Ventil für die Abgasrückführung (AGR-Ventil) – Verringerung von Stickstoffoxid (NOx)‑Emissionen, die durch ein ‚Thermofenster‘ begrenzt wird – Abschalteinrichtung – Zulassung einer solchen Einrichtung, wenn sie zum Schutz des Motors vor Beschädigungen oder Unfall und zur Gewährung des sicheren Betriebs des Fahrzeugs notwendig ist – Stand der Technik.#Rechtssache C-873/19.

November 8, 2022 No Comments

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CELEX:62020CJ0704: Arrêt de la Cour (grande chambre) du 8 novembre 2022.#Staatssecretaris van Justitie en Veiligheid et X contre C e.a.#Renvoi préjudiciel – Espace de liberté, de sécurité et de justice – Rétention de ressortissants de pays tiers – Droit fondamental à la liberté – Article 6 de la charte des droits fondamentaux de l’Union européenne – Conditions de légalité de la rétention – Directive 2008/115/CE – Article 15 – Directive 2013/33/UE – Article 9 – Règlement (UE) no 604/2013 – Article 28 – Contrôle de la légalité d’un placement en rétention et du maintien d’une mesure de rétention – Examen d’office – Droit fondamental à un recours juridictionnel effectif – Article 47 de la charte des droits fondamentaux.#Affaires jointes C-704/20 et C-39/21.

November 8, 2022 No Comments

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CELEX:62019CJ0885: Judgment of the Court (Grand Chamber) of 8 November 2022.#Fiat Chrysler Finance Europe and Ireland v European Commission.#Appeal – State aid – Aid implemented by the Grand Duchy of Luxembourg – Decision declaring the aid incompatible with the internal market and unlawful and ordering its recovery – Tax ruling – Advantage – Selectivity – Arm’s length principle – Reference framework – National law applicable – ‘Normal’ taxation.#Joined Cases C-885/19 P and C-898/19 P.

November 8, 2022 No Comments

Protidampinška in izravnalna dajatev

November 8, 2022 No Comments

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