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CELEX:62021CJ0111: Judgment of the Court (Third Chamber) of 20 October 2022.#BT v Laudamotion GmbH.#Request for a preliminary ruling from the Oberster Gerichtshof.#Reference for a preliminary ruling – Air transport – Montreal Convention – Article 17(1) – Liability of air carriers for death or bodily injuries sustained by passengers – Concept of ‘bodily injury’ – Post-traumatic stress disorder suffered by a passenger during the emergency evacuation of an aircraft.#Case C-111/21.
October 21, 2022
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CELEX:62021CJ0295: Judgment of the Court (Eighth Chamber) of 20 October 2022.#Allianz Benelux SA v État belge, SPF Finances.#Request for a preliminary ruling from the Cour d’appel de Bruxelles.#Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 90/435/EEC – Article 4(1) – Exemption in favour of a parent company of the dividends paid by its subsidiary – Carrying over definitively taxed income surpluses to subsequent tax years – Absorption of a company with definitively taxed income surpluses by another company – National legislation limiting the transfer of those surpluses to the absorbing company.#Case C-295/21.
October 21, 2022
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CELEX:62022CC0435: Opinion of Advocate General Collins delivered on 13 October 2022.###
October 21, 2022
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Obdavčitev storitev osebne asistence z DDV
October 21, 2022
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Pojasnilo FURS št. 0920-5312/2020 z dne 15. 4. 2020, 28. 3. 2022, 21. 10. 2022.
CELEX:62021CJ0295: Judgment of the Court (Eighth Chamber) of 20 October 2022.#Allianz Benelux SA v État belge, SPF Finances.#Reference for a preliminary ruling – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 90/435/EEC – Article 4(1) – Exemption in favour of a parent company of the dividends paid by its subsidiary – Carrying over definitively taxed income surpluses to subsequent tax years – Absorption of a company with definitively taxed income surpluses by another company – National legislation limiting the transfer of those surpluses to the absorbing company.#Case C-295/21.
October 20, 2022
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CELEX:62020CJ0585: Urteil des Gerichtshofs (Dritte Kammer) vom 20. Oktober 2022.#BFF Finance Iberia S.A.U gegen Gerencia Regional de Salud de la Junta de Castilla y León.#Vorlage zur Vorabentscheidung – Richtlinie 2011/7/EU – Bekämpfung von Zahlungsverzug im Geschäftsverkehr – Einziehung von Forderungen, die von Unternehmen an ein Inkassounternehmen abgetreten wurden, gegenüber einer öffentlichen Stelle – Entschädigung für Beitreibungskosten, die dem Gläubiger im Fall eines Zahlungsverzugs des Schuldners entstanden sind – Art. 6 – Pauschaler Mindestbetrag von 40 Euro – Geschäftsverkehr zwischen Unternehmen und öffentlichen Stellen – Art. 4 – Verfahren zur Feststellung der Übereinstimmung der Waren und Dienstleistungen – Zahlungsfrist – Art. 2 Nr. 8 – Begriff ‚fälliger Betrag‘ – Berücksichtigung der Mehrwertsteuer bei der Berechnung der Verzugszinsen.#Rechtssache C-585/20.
October 20, 2022
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CELEX:62021CJ0825: Judgment of the Court (Fifth Chamber) of 20 October 2022.#UP v Centre public d’action sociale de Liège.#Reference for a preliminary ruling – Area of freedom, security and justice – Immigration policy – Directive 2008/115/EC – Return of illegally staying third-country nationals – Asylum application – Rejection – Order to leave the territory – Article 6(4) – Application for leave to remain for the purpose of medical treatment – Admissible application – Issuance of temporary leave to remain while the application is being examined – Dismissal of application – Social assistance – Refusal – Condition relating to the legality of the stay – No return decision – Effect of temporary leave to remain on the order to leave the territory.#Case C-825/21.
October 20, 2022
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