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CELEX:62020TB0646: Case T-646/20: Order of the General Court of 28 July 2021 — NG and Others v Parliament and Council (Action for annulment — Road transport — Regulation (EU) 2020/1054 — Driver’s rest periods — Impossibility of taking certain rest periods in the vehicle — Return to the employer’s operational centre or to the place of residence for certain rest periods — Professional association — Standing to bring proceedings — Act not of individual concern — Inadmissibility)
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CELEX:62020TB0645: Case T-645/20: Order of the General Court of 28 July 2021 — Dual Star Logistic and Others v Parliament and Council (Action for annulment — Road transport — Regulation (EU) 2020/1055 — Conditions relating to the requirement of establishment of undertakings — Return of vehicles to the operational centre in the Member State of origin within a maximum period of eight weeks — Professional association — Standing to bring proceedings — Act not of individual concern — Inadmissibility)
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CELEX:62020CJ0119: Judgment of the Court (Sixth Chamber) of 6 October 2021.#Līga Šenfelde v Lauku atbalsta dienests.#Reference for a preliminary ruling – Common agricultural policy – European Agricultural Fund for Rural Development (EAFRD) funding – National Rural Development Programme 2014-2020 – Regulation (EU) No 1305/2013 – Article 19(1)(a) – Business start-up aid for young farmers – Aid for the development of small farms – Cumulation of aid – Possibility to refuse the cumulation.#Case C-119/20.
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UPRS Sodba I U 34/2018-32
Drugače izhaja iz ugotovitev davčnega organa, ki za vsak posamezen račun podrobno navaja, v čem je pomanjkljiv kot listina in nato analizira še vse ostale okoliščine v zvezi z njegovo izdajo oziroma prejemom ter zaračunanimi storitvami. Pri tem ugotavlja, da so računi nepopolni, ostala dokumentacija pa prirejena oziroma naknadno sestavljena za namene DIN in obenem neustrezna. Na podlagi takšnih ugotovitev davčni organ zaključi, da ni dokazil o tem, da so bile zaračunane storitve dejansko opravljene in tudi ne, da so bile uporabljene pri opravljanju dejavnosti tožeče stranke, ter zato odbitka vstopnega DDV po teh računih tožeči stranki ne prizna.
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