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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.
27 October, 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.
27 October, 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.
27 October, 2023 No Comments
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CELEX:62021CA0461: Case C-461/21, Cartrans Preda: Judgment of the Court (Third Chamber) of 7 September 2023 (request for a preliminary ruling from the Tribunalul Prahova — Romania) — SC Cartrans Preda SRL v Direcţia Generală Regională a Finanţelor Publice Ploieşti — Administraţia Judeţeană a Finanţelor Publice Prahova (Reference for a preliminary ruling — Directive 2006/112/EC — Common system of value added tax (VAT) — Exemptions — Road carriage transactions directly connected with the import of goods — Rules of evidence — Articles 56 and 57 TFEU — Freedom to provide services — Recovery of VAT by a non-resident — Taxation of consideration paid by way of a tax on the income of non-resident persons — Tax withheld at source by a resident)
25 October, 2023 No Comments
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CELEX:62022CA0453: Case C-453/22, Schütte: Judgment of the Court (Eighth Chamber) of 7 September 2023 (request for a preliminary ruling from the Finanzgericht Münster — Germany) — Michael Schütte v Finanzamt Brilon (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Principle of VAT neutrality — Principle of effectiveness — VAT rate set too high on a purchase invoice — Reimbursement of the overpaid tax — Direct action against the tax authorities — Effect of the risk of a double reimbursement of the same VAT)
25 October, 2023 No Comments
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TAX FORUM ZDSS: Pomen svobodnega poklica davčni svetovalec (glede na trenutno ureditev) in zakaj je regulacija poklica ključ za zagotovitev dejanskega udejanjanja pravic plačnikov davkov in za zagotovitev pravne varnosti slovenskih plačnikov davkov v Sloveniji
18 October, 2023 No Comments

Avtor: mag. Franc Derganc, Predsednik Zbornice davčnih svetovalcev Slovenije Članek izraža osebna stališča avtorja in ne izraža stališča ZDSS in bo objavljen v TAX FORUMU ZDSS, www.zdss.si Članek (objava 18.10.2023)

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