Prikaz vseh zadetkov portala ZDSS.....

Revija DFP – Junij 2023

Pred vami je junijska številka DFP, ki je še bolj bogata, saj uvajamo novo rubriko Iz zgodovine davkov in računovodstva, katere urednik in avtor bo

Več o... »
CELEX:62022CJ0232: Judgment of the Court (Tenth Chamber) of 29 June 2023.#Cabot Plastics Belgium SA v État belge.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of ‘fixed establishment’ – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Provision of tolling services and ancillary services – Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State – Legally independent companies.#Case C-232/22.
Več o... »
CELEX:62022CJ0108: Judgment of the Court (Eighth Chamber) of 29 June 2023.#Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o., en liquidation.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Special scheme for travel agents – Scope – Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services.#Case C-108/22.
Več o... »