Prikaz vseh zadetkov portala ZDSS.....

CELEX:62022CB0289: Case C-289/22, A.T.S. 2003: Order of the Court (Fifth Chamber) of 9 January 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., in liquidation v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Article 99 of the Rules of Procedure — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168 and 178 — Right to deduct input VAT — Fraud — Proof — Duty of care of the taxable person — Consideration of an infringement of the national provisions governing the supply of services at issue)
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CELEX:62022CB0198: Joined Cases C-198/22 and C-199/22: Order of the Court (Sixth Chamber) of 6 March 2023 (requests for a preliminary ruling from the Juzgado de lo Mercantil No 11 de Barcelona — Spain) — QJ and IP v Deutsche Bank AG (References for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Article 101 TFEU — Directive 2014/104/EU — Article 10 — Scope ratione temporis — Actions for damages for infringements of EU competition law provisions — Limitation period — Infringement committed before the entry into force of the directive — Consumer protection)
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CELEX:62021CB0729: Case C-729/21, Dyrektor Izby Administracji Skarbowej w Łodzi: Order of the Court (Ninth Chamber) of 16 January 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — W. Sp. z o. o. v Dyrektor Izby Administracji Skarbowej w Łodzi (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Directive 2006/112/EC — Value added tax (VAT) — Article 19 — Concept of ‘transfer of a totality of assets or part thereof’ — Contract of sale relating to a shopping centre — Transfer of an undertaking — Partial transfer of the tangible and intangible assets of the undertaking)
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CELEX:62021CA0522: Case C-522/21, Saatgut-Treuhandverwaltung (KWS Meridian): Judgment of the Court (Fourth Chamber) of 16 March 2023 (request for a preliminary ruling from the Pfälzisches Oberlandesgericht Zweibrücken — Germany) — MS v Saatgut-Treuhandverwaltungs GmbH (Reference for a preliminary ruling — Intellectual property — Protection of plant varieties — Regulation (EC) No 2100/94 — Derogation provided for in Article 14(3) — Article 94(2) — Infringement — Right to compensation — Regulation (EC) No 1768/95 — Article 18(2) — Compensation for damage — Minimum lump sum calculated on the basis of quadruple the licence fee — Competence of the European Commission — Invalidity)
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CELEX:62021CA0449: Case C-449/21, Towercast: Judgment of the Court (Second Chamber) of 16 March 2023 (request for a preliminary ruling from the cour d’appel de Paris — France) — Towercast v Autorité de la concurrence, Ministre chargé de l’économie (Reference for a preliminary ruling — Competition — Control of concentrations between undertakings — Regulation (EC) No 139/2004 — Article 21(1) — Exclusive application of that regulation to operations covered by the concept of ‘concentration’ — Scope — Concentration operation which has no Community dimension, is below the thresholds for mandatory ex ante control laid down in the law of a Member State and has not been referred to the European Commission — Control of such an operation by the competition authorities of that Member State in the light of Article 102 TFEU — Whether permissible)
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CELEX:62021CA0438: Joined Cases C-438/21 P to C-440/21 P: Judgment of the Court (Fourth Chamber) of 16 March 2023 — European Commission v Pharmaceutical Works Polpharma S.A., European Medicines Agency, Biogen Netherlands BV (C-438/21 P), Biogen Netherlands BV v Pharmaceutical Works Polpharma S.A., European Medicines Agency, European Commission (C-439/21 P), European Medicines Agency v Pharmaceutical Works Polpharma S.A, European Commission, Biogen Netherlands BV (C-440/21 P) (Appeal — Public health — Medicinal products for human use — Directive 2001/83/EC — Regulation (EC) No 726/2004 — Application for marketing authorisation for a generic version of the medicinal product Tecfidera — Decision of the European Medicines Agency (EMA) not to validate the application for marketing authorisation — Earlier European Commission decision taking the view that Tecfidera was not covered by the same global marketing authorisation as Fumaderm — Previously authorised combination medicinal product — Subsequent marketing authorisation for a component of the combination medicinal product — Assessment of the existence of a global marketing authorisation)
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Obvestilo glede dostave FATCA sporočil
Finančne institucije Slovenije, ki Finančni upravi RS, v skladu s VI. poglavjem četrtega dela ZDavP-2 sporočajo informacije o računih ZDA, o katerih se poroča (FATCA sporočila) obveščamo, da so na podlagi 266.g člena ZDavP-2 dolžne oddati informacije za poročevalsko leto 2022 do 31. maja 2023. Finančna uprava RS preveri tehnično veljavnost prejetih FATCA sporočil in poročevalskim finančnim institucijam pripravi povratno informacijo o tehnični ustreznosti v obliki statusnega sporočila predvidoma v roku 1-2 dni.
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Obvestilo glede dostave CRS sporočil
Finančne institucije Slovenije, ki v skladu s III.A poglavjem četrtega dela ZDavP-2 sporočajo informacije o finančnih računih Finančni upravi RS, obveščamo, da so dolžne oddati CRS sporočila za poročevalsko leto 2022 do 31. maja 2023. Finančna uprava RS preveri veljavnost prejetih sporočil in poročevalskim finančnim institucijam pripravi ustrezno povratno informacijo v obliki statusnega sporočila v roku nekaj dni oziroma v najkrajšem možnem času.
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Nov produkcijski B2B profil
Zaradi zamenjave digitalnega potrdila na portalu eDavki za podpisovanje dokumentov, smo objavili nov produkcijski B2B profil. Nov profil je potrebno uporabiti od vključno 8. 5. 2023 dalje.
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