Prikaz vseh zadetkov portala ZDSS.....
CELEX:62020CJ0269: Judgment of the Court (First Chamber) of 1 December 2022.#Finanzamt T v S.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person persons who are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Internal supplies within the VAT group – Article 6(2)(b) – Supplies of services provided free of charge – Concept of ‘purposes other than those of the business’).#Case C-269/20.
December 5, 2022
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CELEX:62020CJ0141: Judgment of the Court (First Chamber) of 1 December 2022.#Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Concept of ‘close financial links’ – Need for the controlling company to have a majority of voting rights as well as a majority shareholding – No need – Assessment of the independence of an economic entity in the light of standardised criteria – Scope.#Case C-141/20.
December 5, 2022
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Obračun davčnega odtegljaja REK-O obrazec in postopek oddaje prek eDavkov
December 5, 2022
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Nov dokument.
VSRS Sodba in sklep X Ips 3/2015
December 5, 2022
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Ker po ZDDV-1 obstoji dobaviteljeva pravica uveljaviti zmanjšanje davčne osnove zaradi neplačila, ki je posledica potrjene prisilne poravnave, zaradi uresničevanja načela nevtralnosti DDV na drugi strani obstaja kupčeva dolžnost, da opravi popravek vstopnega DDV, ki ga je odbijal. Celotno ali delno dokončno neplačilo namreč spreminja davčno osnovo, saj ta pri dobavah blaga ali storitev vključuje vse, kar predstavlja plačilo (v denarju, v stvareh ali v storitvah), ki ga je prejel ali ga bo prejel dobavitelj ali izvajalec od kupca, naročnika ali tretje osebe za te dobave (prvi odstavek 36. člena ZDDV-1).
CELEX:62019CO0333(01): Ordonnance de rectification du 24 novembre 2022.#DA e.a. contre Romanian Air Traffic Services Administration (Romatsa) e.a.#Rectification d’ordonnance – Article 103 du règlement de procédure de la Cour – Réexamen de la motivation – Article 100 du règlement de procédure de la Cour – Demande de radiation – Irrecevabilité.#Affaire C-333/19.
December 5, 2022
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Obračuna davčnega odtegljaja REK-O obrazca in postopka oddaje prek eDavkov
December 5, 2022
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Nov dokument.
CELEX:62021TA0083: Case T-83/21: Judgment of the General Court of 12 October 2022 — Van Walle v ECDC (Civil service — Members of the temporary staff — ECDC staff members — Decision not to renew a contract — Manifest error of assessment — Misuse of powers — Duty to have regard for the welfare of officials — Right to be heard — Action for annulment and for damages)
December 5, 2022
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CELEX:62021TA0088: Case T-88/21: Judgment of the General Court of 12 October 2022 — Paesen v EEAS (Civil service — Official — EEAS staff posted to a third country — Head of delegation — Management trial period — Final assessment report of the management trial period — Act not adversely affecting an official — Inadmissibility — Re-assignment to a non-managerial post at EEAS headquarters — Obligation to state reasons — Right to be heard — Conditions for the application of Article 11 of Commission Decision C (2008) 5028/2 of 9 September 2008 on middle management staff to heads of delegation — Failure to include documents in the personal file — Interests of the service — Misuse of powers — Request for assistance — Decision rejecting the request — Liability)
December 5, 2022
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CELEX:62020TA0711: Case T-711/20: Judgment of the General Court of 5 October 2022 — Puma v EUIPO — CMS (CMS Italy) (EU trade mark — Opposition proceedings — International registration designating the European Union — Figurative mark CMS Italy — Earlier international figurative marks representing a feline bounding towards the left and earlier international figurative mark PUMA — Relative ground for refusal — Detriment to reputation — Article 8(5) of Regulation (EC) No 207/2009 (now Article 8(5) of Regulation (EU) 2017/1001) — Similarity of the signs — Proof of reputation — Overall assessment)
December 5, 2022
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