Izvirni prispevki ZDSS
Sodišče EU o davkih in pravicah
Sodišče EU - samo DDV
Slovenska sodna praksa
Strokovna stališča ZDSS
Izobraževanja ZDSS
Državni zbor - predlogi zakonov
FURS novice - posamezniki
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Prikaz vseh zadetkov portala ZDSS.....

CELEX:62022CA0505: Case C-505/22, Deco Proteste — Editores: Judgment of the Court (Seventh Chamber) of 5 October 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD — Portugal) — Deco Proteste — Editores Lda v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Taxable transactions — Article 2(1)(a) — Supply of goods for consideration — Free supply of a tablet or smartphone in exchange for a new subscription to a magazine — Concept of ‘single supply’ — Criteria — Second paragraph of Article 16 — Application of goods for business use as gifts of small value)
November 20, 2023 No Comments
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CELEX:62022CA0146: Case C-146/22, Dyrektor Krajowej Informacji Skarbowej (VAT on hot dairy beverages): Judgment of the Court (Eighth Chamber) of 5 October 2023 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny we Wrocławiu — Poland) — YD v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 98(2) — Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services — Points 1 and 12a of Annex III — Similar foodstuffs prepared from the same main ingredient — Hot beverages prepared on the basis of milk — Application of different reduced VAT rates — Goods with the same objective characteristics and properties — Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services)
November 20, 2023 No Comments
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ZDSS je uradno predlagala Ministrici za pravosodje in Ministru za finance uvedbo Zakona o davčnem svetovanju (po vzoru Hrvaške z dodatkom davčno-svetovalnih standardov za vse posrednike – tudi računovodje) in Zakona o varuhu za pravice plačnikov davkov (vključno s KODEKSOM in STANDARDI za delo FURS)
November 14, 2023 No Comments

Zbornica davčnih svetovalcev je dne 14.11.2023 “uradno” podala pobudo Ministrici za pravosodje in Ministru za finance uvedbo: Zakona o davčnem svetovanju v Republiki Sloveniji in

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