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CELEX:62022CB0690: Case C-690/22, Shortcut: Order of the Court (Seventh Chamber) of 24 May 2023 (request for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Shortcut — Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 178(a) — Right to deduct — Conditions of exercise — Article 226(6) — Details which must appear on the invoice — Scope and nature of the services provided — Invoices containing a generic description of the services provided)
November 1, 2023 No Comments
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Revija DFP – Oktober 2023
October 28, 2023 No Comments

Z vami je nova oktobrska številka Davčno-finančne prakse, v kateri se je Simona Štavs, častna članica ZDSS, dotaknila trenutno izredno aktualne teme glede neskladnja Zakona

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CELEX:62022CJ0249: Judgment of the Court (Fifth Chamber) of 26 October 2023.#BM v Gebühren Info Service GmbH (GIS).#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope.#Case C-249/22.
October 27, 2023 No Comments
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CELEX:62022CJ0249: Judgment of the Court (Fifth Chamber) of 26 October 2023.#BM v Gebühren Info Service GmbH (GIS).#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope.#Case C-249/22.
October 27, 2023 No Comments
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CELEX:62022CJ0249: Judgment of the Court (Fifth Chamber) of 26 October 2023.#BM v Gebühren Info Service GmbH (GIS).#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Concept – Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area – Article 378(1) and point 2 of Part A of Annex X – Act of accession of the Republic of Austria – Derogation – Scope.#Case C-249/22.
October 27, 2023 No Comments
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