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CELEX:62020CA0277: Case C-277/20: Judgment of the Court (First Chamber) of 9 September 2021 (request for a preliminary ruling from the Oberster Gerichtshof — Austria) — Proceedings brought by UM (Reference for a preliminary ruling — Judicial cooperation in civil matters — Succession — Regulation (EU) No 650/2012 — Article 3(1)(b) — Concept of ‘agreement as to succession’ — Scope — Contract transferring ownership mortis causa — Article 83(2) — Choice of applicable law — Transitional provisions)

November 22, 2021 No Comments

CELEX:62020CA0294: Case C-294/20: Judgment of the Court (Tenth Chamber) of 9 September 2021 (request for a preliminary ruling from the Audiencia Nacional — Spain) — GE Auto Service Leasing GMBH v Tribunal Económico Administrativo Central (Reference for a preliminary ruling — Harmonisation of the laws of the Member States relating to turnover taxes — Eighth Directive 79/1072/EEC — Articles 3, 6 and 7 — Arrangements for the refund of value added tax (VAT) — Taxable persons not established in the territory of the country — Refusal of refund of VAT paid — Documents constituting evidence of the right to a refund — Failure to submit supporting documents within the time limit)

November 22, 2021 No Comments

CELEX:62020CA0208: Joined Cases C-208/20 and C-256/20: Judgment of the Court (Sixth Chamber) of 9 September 2021 (requests for a preliminary ruling from the Sofiyski Rayonen sad — Bulgaria) — ‘Toplofikatsia Sofia’ EAD, ‘CHEZ Elektro Bulgaria’ AD and ‘Agentsia za control na prosrocheni zadalzhenia’ EOOD (C-208/20); ‘Toplofikatsia Sofia’ EAD (C-256/20) (Reference for a preliminary ruling — Article 20(2)(a) TFEU — Second paragraph of Article 47 of the Charter of Fundamental Rights of the European Union — Regulation (EC) No 1206/2001 — Cooperation between the courts of the Member States in the taking of evidence in civil and commercial matters — Article 1(1)(a) — Regulation (EU) No 1215/2012 — Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — Article 5(1) — Outstanding debts — Legal decisions — Orders for payment — Service — Debtor residing at an unknown address in a Member State other than that of the court seised)

November 22, 2021 No Comments

CELEX:62019CA0850: Case C-850/19 P: Judgment of the Court (First Chamber) of 16 September 2021 — FVE Holýšov I s. r. o. and Others v European Commission, Czech Republic, Kingdom of Spain, Republic of Cyprus, Slovak Republic (Appeal — State aid — Renewable energy support scheme — Decision declaring the aid scheme compatible with the internal market — Action for annulment)

November 22, 2021 No Comments

CELEX:62019CA0410: Case C-410/19: Judgment of the Court (Fourth Chamber) of 16 September 2021 (request for a preliminary ruling from the Supreme Court of the United Kingdom — United Kingdom) — The Software Incubator Ltd v Computer Associates (UK) Ltd (Reference for a preliminary ruling — Self-employed commercial agents — Directive 86/653/EEC — Article 1(2) — Definition of ‘commercial agent’ — Supply of computer software to customers by electronic means — Grant of a perpetual licence for use — Concepts of ‘sale’ and ‘goods’)

November 22, 2021 No Comments

CELEX:62019CA0337: Case C-337/19 P: Judgment of the Court (Fourth Chamber) of 16 September 2021 — European Commission v Kingdom of Belgium, Magnetrol International, Ireland (Appeal — State aid — Aid scheme implemented by the Kingdom of Belgium — Excess profit exemption — Tax ruling — Consistent administrative practice — Regulation (EU) 2015/1589 — Article 1(d) — Concept of ‘aid scheme’ — Concept of ‘act’ — Concept of ‘further implementing measures’ — ‘General and abstract’ definition of beneficiaries — Cross-appeal — Admissibility — Fiscal autonomy of the Member States)

November 22, 2021 No Comments

Predstavitev prenove obračunov davčnega odtegljaja REK obrazcev

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7. 12. 2021, Microsoft Teams

sodba II U 52/2009

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Dohodnina in nadomestilo za uporabo stavbnega zemljišča ne predstavljata obveznosti iz poslovanja (opravljanja dejavnosti) dolžnika in bi jo bilo potrebno na podlagi 106. člena ZDavP-2 odpisati in jo torej posledično ne bi bilo mogoče terjati. To pomeni, da se postopek izvršbe glede teh obveznosti nadaljuje kljub pravnomočnemu zaključku stečajnega postopka.

sodba II U 91/2009

November 22, 2021 No Comments

Določba 106. člena ZDavP-2, ki omogoča odpis davka, ki ga v postopku stečaja ni bilo mogoče izterjati, zavezanec za davek pa je s stečajnem prenehal, se nanaša le na obveznosti, povezane s poslovno dejavnostjo podjetnika, na pa na njegove obveznosti, ki so osebne narave.

sodba II U 292/2010

November 22, 2021 No Comments

Pri ugotavljanju višine dohodkov prosilca in članov njegove družine je potrebno upoštevati neto zneske prejemkov, torej zneske po plačilu davkov in obveznih prispevkov za socialno varnost.

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