Prikaz vseh zadetkov portala ZDSS.....
e-klop – EPA 712-IX Zakon o spremembah in dopolnitvah Zakona o gospodarskih družbah
May 26, 2023
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CELEX:62022CJ0365: Judgment of the Court (Eighth Chamber) of 17 May 2023.#IT v État belge.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Margin scheme – Article 311 – Concept of ‘second-hand goods’ – End-of-life vehicles sold for parts.#Case C-365/22.
May 25, 2023
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CELEX:62022CJ0418: Judgment of the Court (Ninth Chamber) of 17 May 2023.#SA Cezam v État belge.#Request for a preliminary ruling from the Tribunal de première instance du Luxembourg.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Obligations to declare and pay VAT – Article 273 – Penalties laid down for the failure of a taxable person to comply with the obligations – Principles of proportionality and neutrality of VAT – Right to deduct VAT – Compatibility of penalties.#Case C-418/22.
May 25, 2023
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CELEX:62022CJ0114: Judgment of the Court (Tenth Chamber) of 25 May 2023.#Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Refusal – Refusal based on the invalidity of the transaction under national civil law.#Case C-114/22.
May 25, 2023
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