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Predplačila za obnovo stanovanj
Finančna uprava bo izplačala predplačila za obnovo stanovanj v skladu z Zakonom o spremembah in dopolnitvah Zakona o interventnih ukrepih za odpravo posledic poplav in zemeljskih plazov iz avgusta 2023 (Uradni list RS, št. 117/23; v nadaljevanju: ZIUOPZP-A). Podatke za izvedbo predplačil bo prejela od Ministrstva za naravne vire in prostor.
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VSRS Sklep X DoR 56/2023-5
Revizija se dopusti glede vprašanja:

Ali je stranka upravičena do obresti, če je davčni organ zamudil z izdajo in vročitvijo odločbe na podlagi katere bi moral stranki vrniti preplačan davek, zaradi česar se je vračilo zgodilo kasneje, kot če bi organ postopal v zakonsko predpisanih rokih?

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CELEX:62022CA0355: Case C-355/22, Osteopathie Van Hauwermeiren: Judgment of the Court (Sixth Chamber) of 5 October 2023 (request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen afdeling Gent — Belgium) — Osteopathie Van Hauwermeiren BV v Belgische Staat (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Maintenance of the effects of national legislation incompatible with EU law)
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CELEX:62022CA0505: Case C-505/22, Deco Proteste — Editores: Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD — Portugal) — Deco Proteste — Editores Lda v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Taxable transactions — Article 2(1)(a) — Supply of goods for consideration — Free supply of a tablet or smartphone in exchange for a new subscription to a magazine — Concept of ‘single supply’ — Criteria — Second paragraph of Article 16 — Application of goods for business use as gifts of small value)
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CELEX:62022CA0355: Case C-355/22, Osteopathie Van Hauwermeiren: Judgment of the Court (Sixth Chamber) of 5 October 2023 (request for a preliminary ruling from the rechtbank van eerste aanleg Oost-Vlaanderen afdeling Gent — Belgium) — Osteopathie Van Hauwermeiren BV v Belgische Staat (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Maintenance of the effects of national legislation incompatible with EU law)
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