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Vsi poslovni subjekti morajo imeti odprt transakcijski račun
18 January, 2023 No Comments
V skladu z Zakonom o davčnem postopku (ZDavP-2) morajo imeti vsi poslovni subjekti (to so vse osebe, ki so dolžne voditi poslovne knjige in evidence, torej gospodarske družbe, samostojni podjetniki, društva, zavodi in tako dalje) odprt transakcijski račun (v nadaljevanju: račun) pri ponudniku plačilnih storitev to je pri banki ali hranilnici.
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CELEX:62022CO0289: Order of the Court (Fifth Chamber) of 9 January 2023.#A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., en 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.#Case C-289/22.
18 January, 2023 No Comments
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CELEX:62022CO0289:           Ordonnance de la Cour (cinquième chambre) du 9 janvier 2023.#A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., en liquidation contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Article 99 du règlement de procédure – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Articles 167, 168 et 178 – Droit à déduction de la TVA acquittée en amont – Fraude – Preuve – Obligation de diligence de l’assujetti – Prise en considération d’une violation des dispositions nationales régissant les prestations de services en cause.#Affaire C-289/22.
18 January, 2023 No Comments
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CELEX:62022CO0250:           Ordonnance de la Cour (neuvième chambre) du 21 décembre 2022.#Fallimento Villa di Campo Srl contre Agenzia delle Entrate.#Renvoi préjudiciel – Article 53, paragraphe 2, et article 94 du règlement de procédure de la Cour – Exigence d’indication du lien entre les dispositions du droit de l’Union dont l’interprétation est demandée et la législation nationale applicable au litige au principal – Absence de précisions suffisantes – Irrecevabilité manifeste.#Affaire C-250/22.
18 January, 2023 No Comments
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CELEX:62022CO0082:           Ordonnance de la Cour (huitième chambre) du 22 décembre 2022.#Jean-François Jalkh contre Parlement européen.#Pourvoi – Article 181 du règlement de procédure de la Cour – Droit institutionnel – Membre du Parlement européen – Protocole (no 7) sur les privilèges et immunités de l’Union européenne – Article 9, troisième alinéa – Décision de levée de l’immunité parlementaire – Pourvoi, en partie, manifestement irrecevable et, en partie, manifestement non fondé.#Affaire C-82/22 P.
18 January, 2023 No Comments
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CELEX:62021CJ0057: Judgment of the Court (Second Chamber) of 12 January 2023.#RegioJet a. s. v České dráhy a.s. and Česká republika, Ministerstvo dopravy.#Reference for a preliminary ruling – Competition – Abuse of a dominant position – Rules governing actions for damages under national law for infringements of the competition law provisions of the Member States and of the European Union – Directive 2014/104/EU – Articles 5 and 6 – Disclosure of evidence – Evidence in a competition authority’s file – Proceedings relating to an infringement of competition rules pending before the European Commission – National proceedings relating to an action for damages with regard to the same infringement – Conditions for the disclosure of evidence.#Case C-57/21.
17 January, 2023 No Comments
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CELEX:62022CJ0583: Judgment of the Court (Second Chamber) of 12 January 2023.#Criminal proceedings against Generalbundesanwalt beim Bundesgerichtshof.#Reference for a preliminary ruling – Area of freedom, security and justice – Police and judicial cooperation in criminal matters – Framework Decision 2008/675/JHA – Article 3(1) – Principle of assimilation of earlier convictions handed down in another Member State – Obligation to ensure that the effects attached to those convictions are equivalent to those attached to previous national convictions – National rules concerning subsequent formation of a cumulative sentence – Multiple offences – Determination of an aggregate sentence – Maximum of 15 years for non-life custodial sentences – Article 3(5) – Exception – Offence committed before the handing down or execution of sentences in another Member State.#Case C-583/22 PPU.
17 January, 2023 No Comments
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