14 August, 2023 – www.zdss.si

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Začasni ukrepi za pomoč zavezancem pri poslovanju s Finančno upravo

14 August, 2023 No Comments

Vlada je sprejela nekaj začasnih ukrepov v upravnih zadevah za preprečevanja posledic poplav, ki se nanašajo tudi na poslovanje s Finančno upravo Republike Slovenije (FURS). Zavezance opozarjamo tudi na nekaj dodatnih zakonskih možnosti, ki jih lahko še izkoristijo. Objavljamo, katere postopke smo zamaknili in kje zavezanci dobijo več informacij.

Začasni ukrepi za pomoč zavezancem pri poslovanju s Finančno upravo (dopolnjeno)

14 August, 2023 No Comments

Vlada je sprejela nekaj začasnih ukrepov v upravnih zadevah za preprečevanja posledic poplav, ki se nanašajo tudi na poslovanje s Finančno upravo Republike Slovenije (FURS). Zavezance opozarjamo tudi na nekaj dodatnih zakonskih možnosti, ki jih lahko še izkoristijo. Objavljamo, katere postopke smo zamaknili in kje zavezanci dobijo več informacij.

CELEX:62022CA0232: Case C-232/22, Cabot Plastics Belgium: Judgment of the Court (Tenth Chamber) of 29 June 2023 (request for a preliminary ruling from the Cour d’appel de Liège — Belgium) — 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)

14 August, 2023 No Comments

CELEX:62022CA0220: Case C-220/22: Judgment of the Court (Sixth Chamber) of 29 June 2023 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Environment — Directive 2008/50/EC — Ambient air quality — Systematic and persistent exceedance of the annual limit value for nitrogen dioxide (ΝΟ2) — Appropriate measures — As short an exceedance period as possible)

14 August, 2023 No Comments

CELEX:62022CA0108: Case C-108/22, Dyrektor Krajowej Informacji Skarbowej (VAT — Hotel services consolidator): Judgment of the Court (Eighth Chamber) of 29 June 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v C. sp. z o.o., in 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)

14 August, 2023 No Comments

CELEX:62021CA0829: Joined Cases C-829/21 and C-129/22, Stadt Frankfurt am Main (Renewal of a residence permit in the second Member State) and Others: Judgment of the Court (Second Chamber) of 29 June 2023 (requests for a preliminary ruling from the Hessischer Verwaltungsgerichtshof (C-829/21) and the Verwaltungsgericht Darmstadt (C-129/22) — Germany) — TE, RU, represented for legal purposes by TE (C-829/21), EF (C-129/22) v Stadt Frankfurt am Main (C-829/21), Stadt Offenbach am Main (C-129/22) (Reference for a preliminary ruling — Immigration policy — Status of third-country nationals who are long-term residents — Directive 2003/109/EC — Second subparagraph of Article 9(4), Article 14(1), second subparagraph of Article 15(4), Article 19(2) and Article 22 — Right of third-country nationals to long-term resident status in a Member State — Grant by the first Member State of a ‘long-term resident’s EU residence permit’ of unlimited duration — Third-country national absent from the territory of the first Member State for a period of more than six years — Consequent loss of entitlement to long-term resident status — Application for renewal of a residence permit issued by the second Member State pursuant to the provisions of Chapter III of Directive 2003/109/EC — Application rejected by the second Member State because of the loss of that entitlement — Conditions)

14 August, 2023 No Comments

CELEX:62022CA0232: Case C-232/22, Cabot Plastics Belgium: Judgment of the Court (Tenth Chamber) of 29 June 2023 (request for a preliminary ruling from the Cour d’appel de Liège — Belgium) — 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)

14 August, 2023 No Comments

CELEX:62022CA0220: Case C-220/22: Judgment of the Court (Sixth Chamber) of 29 June 2023 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Environment — Directive 2008/50/EC — Ambient air quality — Systematic and persistent exceedance of the annual limit value for nitrogen dioxide (ΝΟ2) — Appropriate measures — As short an exceedance period as possible)

14 August, 2023 No Comments

CELEX:62022CA0108: Case C-108/22, Dyrektor Krajowej Informacji Skarbowej (VAT — Hotel services consolidator): Judgment of the Court (Eighth Chamber) of 29 June 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v C. sp. z o.o., in 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)

14 August, 2023 No Comments

CELEX:62021CA0829: Joined Cases C-829/21 and C-129/22, Stadt Frankfurt am Main (Renewal of a residence permit in the second Member State) and Others: Judgment of the Court (Second Chamber) of 29 June 2023 (requests for a preliminary ruling from the Hessischer Verwaltungsgerichtshof (C-829/21) and the Verwaltungsgericht Darmstadt (C-129/22) — Germany) — TE, RU, represented for legal purposes by TE (C-829/21), EF (C-129/22) v Stadt Frankfurt am Main (C-829/21), Stadt Offenbach am Main (C-129/22) (Reference for a preliminary ruling — Immigration policy — Status of third-country nationals who are long-term residents — Directive 2003/109/EC — Second subparagraph of Article 9(4), Article 14(1), second subparagraph of Article 15(4), Article 19(2) and Article 22 — Right of third-country nationals to long-term resident status in a Member State — Grant by the first Member State of a ‘long-term resident’s EU residence permit’ of unlimited duration — Third-country national absent from the territory of the first Member State for a period of more than six years — Consequent loss of entitlement to long-term resident status — Application for renewal of a residence permit issued by the second Member State pursuant to the provisions of Chapter III of Directive 2003/109/EC — Application rejected by the second Member State because of the loss of that entitlement — Conditions)

14 August, 2023 No Comments

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