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e-klop – 440-IX Zakon o spremembah in dopolnitvah Kazenskega zakonika
January 9, 2023
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e-klop – EPA 244-IX Zakon o spremembah in dopolnitvah Zakona o pokojninskem in invalidskem zavarovanju
January 9, 2023
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CELEX:62021CC0056: Opinion of Advocate General Kokott delivered on 24 March 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.
January 8, 2023
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CELEX:62021CC0098: Opinion of Advocate General Pitruzzella delivered on 3 March 2022.#Finanzamt R v W-GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1), Article 9(1), Article 167 and Article 168(a) – Deduction of input tax – Definition of ‘taxable person’ – Holding company – Expenditure linked to a shareholder contribution in kind to its subsidiaries – No contribution of expenditure to the general costs – Subsidiaries’ activities largely tax-exempt.#Case C-98/21.
January 8, 2023
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e-klop – EPA 405-IX Zakon o dostopnosti do proizvodov in storitev za invalide
January 6, 2023
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e-klop – 405-IX Zakon o dostopnosti do proizvodov in storitev za invalide
January 5, 2023
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