Please fill out the form A webform by Podio %s Kategoriji: Novice ZDSS (Dogodki, obvestila...) - vsa lastna obvestila ZDSSBy Admin Zdss P16 julija, 2021Pustite komentar Avtor: Admin Zdss P http://www.zdss.si Navigacija objavPrejšnjiPrejšnja objava:Stalna poslovna enota nerezidentaNaslednjiNaslednja objava:Novi boni za leto 2021 – podobni so lanskim, le z razširjenim naborom ponudnikovRelated PostsCELEX:62021CJ0194: Judgment of the Court (Tenth Chamber) of 7 July 2022.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.#Case C-194/21.24 marca, 2023CELEX:62021CJ0194: Judgment of the Court (Tenth Chamber) of 7 July 2022.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.#Case C-194/21.24 marca, 2023CELEX:62020CJ0696: Judgment of the Court (Sixth Chamber) of 7 July 2022.#B. v Dyrektor Izby Skarbowej w W.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.24 marca, 2023CELEX:62020CA0570: Case C-570/20: Judgment of the Court (First Chamber) of 5 May 2022 (request for a preliminary ruling from the Cour de cassation — France) — Criminal proceedings against BV (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Fraudulent concealment of tax due — Penalties — National legislation which provides for an administrative penalty and a criminal penalty for the same acts — Charter of Fundamental Rights of the European Union — Article 49 — Article 50 — Principle ne bis in idem — Article 52(1) — Limitations to the principle ne bis in idem — Requirement to provide for clear and precise rules — Possibility of taking into account the interpretation of national legislation by national courts — Need to provide for rules ensuring the proportionality of all of the penalties imposed — Penalties of different kinds)24 marca, 2023CELEX:62021CA0218: Case C-218/21: Judgment of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Rates — Temporary provisions for particular labour-intensive services — Point 2 of Annex IV — Renovation and repairing of private dwellings — Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings)24 marca, 2023CELEX:62021CJ0056: Judgment of the Court (Second Chamber) of 30 June 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.24 marca, 2023
CELEX:62021CJ0194: Judgment of the Court (Tenth Chamber) of 7 July 2022.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.#Case C-194/21.24 marca, 2023
CELEX:62021CJ0194: Judgment of the Court (Tenth Chamber) of 7 July 2022.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.#Case C-194/21.24 marca, 2023
CELEX:62020CJ0696: Judgment of the Court (Sixth Chamber) of 7 July 2022.#B. v Dyrektor Izby Skarbowej w W.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.24 marca, 2023
CELEX:62020CA0570: Case C-570/20: Judgment of the Court (First Chamber) of 5 May 2022 (request for a preliminary ruling from the Cour de cassation — France) — Criminal proceedings against BV (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Fraudulent concealment of tax due — Penalties — National legislation which provides for an administrative penalty and a criminal penalty for the same acts — Charter of Fundamental Rights of the European Union — Article 49 — Article 50 — Principle ne bis in idem — Article 52(1) — Limitations to the principle ne bis in idem — Requirement to provide for clear and precise rules — Possibility of taking into account the interpretation of national legislation by national courts — Need to provide for rules ensuring the proportionality of all of the penalties imposed — Penalties of different kinds)24 marca, 2023
CELEX:62021CA0218: Case C-218/21: Judgment of the Court (Sixth Chamber) of 5 May 2022 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Autoridade Tributária e Aduaneira v DSR — Montagem e Manutenção de Ascensores e Escadas Rolantes SA (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Rates — Temporary provisions for particular labour-intensive services — Point 2 of Annex IV — Renovation and repairing of private dwellings — Application of a reduced rate of VAT to repair and maintenance services for lifts in residential buildings)24 marca, 2023
CELEX:62021CJ0056: Judgment of the Court (Second Chamber) of 30 June 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.24 marca, 2023