19 April, 2022 – www.zdss.si

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CELEX:62020CA0605: Zadeva C-605/20: Sodba Sodišča (sedmi senat) z dne 24. februarja 2022 (predlog za sprejetje predhodne odločbe Supremo Tribunal Administrativo – Portugalska) – Suzlon Wind Energy Portugal – Energia Eólica Unipessoal, Lda / Autoridade Tributária e Aduaneira (Predhodno odločanje – Davčna ureditev – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 2(1)(c) – Uporaba ratione temporis – Storitve, ki so predmet DDV – Opravljanje storitev za plačilo – Merila – Razmerja znotraj skupine – Storitve popravila ali nadomestitve sestavnih delov vetrnih turbin pod garancijo in priprave poročil o neskladnosti – Bremepisi, ki jih je izdal izvajalec in v katerih DDV ni naveden – Izvajalčev odbitek DDV na blago in storitve, ki so jih iz naslova istih storitev temu izvajalcu računali njegovi podizvajalci)

19 April, 2022 No Comments

CELEX:62021CN0827: Zadeva C-827/21: Predlog za sprejetje predhodne odločbe, ki ga je vložilo Înalta Curte de Casaţie şi Justiţie (Romunija) 30. decembra 2021 – Banca A/ANAF, predsednik ANAF

19 April, 2022 No Comments

CELEX:62022CN0015: Zadeva C-15/22: Predlog za sprejetje predhodne odločbe, ki ga je vložilo Bundesfinanzhof (Nemčija) 6. januarja 2022 – RF/Finanzamt G

19 April, 2022 No Comments

CELEX:62021CA0052: Združeni zadevi C-52/21 in C-53/21: Sodba Sodišča (sedmi senat) z dne 24. februarja 2022 (predloga za sprejetje predhodne odločbe Cour d’appel de Liège – Belgija) – Pharmacie populaire – La Sauvegarde SCRL/État belge (C-52/21), Pharma Santé – Réseau Solidaris SCRL/État belge (C-53/21), (Predhodno odločanje – Svoboda opravljanja storitev – Člen 56 PDEU – Omejitve – Davčna zakonodaja – Davek od dohodkov pravnih oseb – Obveznost kupcev storitev, da davčni upravi prijavijo in posredujejo dokazila o zneskih, ki so jih zaračunali ponudniki storitev s sedežem v drugi državi članici – Neobstoj take obveznosti za povsem notranje storitve – Upravičenost – Učinkovitost davčnega nadzora – Sorazmernost)

19 April, 2022 No Comments

Pojmovnik (slovar?) besed Kultura, Resnica, Kapital, Človek…

19 April, 2022 No Comments

Članek v TAX FORUM-u je namenjen razmišljanju o temu, kdo smo in kam gremo. V času pisanja, davčna tematika ni najpomembnejša stvar na svetu. Lahko bi rekli, da gre za

Davčna kultura, ki je ne bo, če Kulturo izbrišemo

19 April, 2022 No Comments

Namen prispevka: Poiskati Človeka v nas, poiskati pravo Vojno, v kateri se je vredno bojevati. Ali znamo poiskati orodje za iskanje MIRU v svetu? Tokrat, gre, žal, za res…. Če

CELEX:62020CA0582: Case C-582/20: Judgment of the Court (Fifth Chamber) of 24 February 2022 (request for a preliminary ruling from the Înalta Curte de Casaţie şi Justiţie — Romania) — SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj, Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 167 and 168 — Right to deduction — Refusal — Tax evasion — Evaluation of evidence — Suspension of examination of an administrative complaint relating to a notice of assessment refusing a right to deduction, pending the outcome of criminal proceedings — Procedural autonomy of the Member States — Principle of fiscal neutrality — Right to good administration — Article 47 of the Charter of Fundamental Rights of the European Union)

19 April, 2022 No Comments

CELEX:62020CA0300: Case C-300/20: Judgment of the Court (Grand Chamber) of 22 February 2022 (request for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Bund Naturschutz in Bayern eV v Landkreis Rosenheim (Reference for a preliminary ruling — Environment — Directive 2001/42/EC — Assessment of the effects of certain plans and programmes on the environment — Article 2(a) — Concept of ‘plans and programmes’ — Article 3(2)(a) — Measures prepared for certain sectors and setting a framework for future development consent of projects listed in Annexes I and II to Directive 2011/92/EU — Article 3(4) — Measures setting a framework for future development consent of projects — Landscape conservation regulation adopted by a local authority)

19 April, 2022 No Comments

CELEX:62020CA0563: Case C-563/20: Judgment of the Court (Fourth Chamber) of 24 February 2022 (request for a preliminary ruling from the Sąd Okręgowy w Warszawie — Poland) — ORLEN KolTrans sp. z o.o. v Prezes Urzędu Transportu Kolejowego (Reference for a preliminary ruling — Rail transport — Directive 2001/14/EC — Article 4 — Setting of infrastructure charges by decision of the manager — Article 30(2) — Railway undertakings’ right to bring an administrative action — Article 30(6) — Judicial review of the decisions of the regulatory body)

19 April, 2022 No Comments

CELEX:62020CA0290: Case C-290/20: Judgment of the Court (Third Chamber) of 24 February 2022 (request for a preliminary ruling from the Satversmes tiesa — Latvia) — ‘Latvijas Gāze’ AS (Reference for a preliminary ruling — Internal market in natural gas — Directive 2009/73/EC — Article 2(3) — Concept of ‘transmission’ — Article 23 — Decision-making powers regarding the connection of storage facilities, liquefied natural gas regasification facilities and industrial customers to the transmission system — Article 32(1) — Third-party access to the system — Possibility of direct connection of final customers to the natural gas transmission system)

19 April, 2022 No Comments

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