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
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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
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CELEX:62023CN0527: Case C-527/23, Weatherford Atlas Gip: Request for a preliminary ruling from the Tribunalul Prahova (Romania) lodged on 16 August 2023 — Weatherford Atlas Gip SA v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Agenția Națională de Administrare Fiscală — Direcția Generală de Administrare a Marilor Contribuabili
November 20, 2023
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CELEX:62022CC0606: Opinion of Advocate General Kokott delivered on 16 November 2023.###
November 16, 2023
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CELEX:62022CC0606: Opinion of Advocate General Kokott delivered on 16 November 2023.###
November 16, 2023
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Pobuda ZDSS, poslana na Ministra in Podpredsednika Vlade RS, g. Luka Mesca
November 15, 2023
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Pobuda ZDSS za “boljšo” zakonodajo, povazano s plačili javnih dajatev, naslovljena na naslov g. Luka Mesca Ker smo prejeli veliko zahtev članstva po spremembi zakonoodaje
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
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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
Davki in pravičnost, v luči slovenske stvarnosti, kot jo ugotavlja Ustavno sodišče – 2.del. – Odprto pismo vsem, ki iščejo krivca za »največjo sramotona davčnem področju«, ob zadnji odločbi Ustavnega sodišča, ki je razveljavilo davčni postopek
November 13, 2023
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Avtor: mag. Franc Derganc, davčni svetovalec Zbornice davčnih svetovalcev Slovenije – Članek, objavljen v TAX FORUM ZDSS, www.zdss.si DATUM: 10.11.2023 Slavoj Žižek je spoznal, da
CELEX:62023TN0378: Case T-378/23: Action brought on 10 July 2023 — Marcegaglia Specialties v Commission
November 12, 2023
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