Prikaz vseh zadetkov portala ZDSS.....
Revija DFP – Junij 2023
June 29, 2023
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Pred vami je junijska številka DFP, ki je še bolj bogata, saj uvajamo novo rubriko Iz zgodovine davkov in računovodstva, katere urednik in avtor bo
CELEX:62022CJ0232: Judgment of the Court (Tenth Chamber) of 29 June 2023.#Cabot Plastics Belgium SA v État belge.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of ‘fixed establishment’ – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Provision of tolling services and ancillary services – Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State – Legally independent companies.#Case C-232/22.
June 29, 2023
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CELEX:62022CJ0108: Judgment of the Court (Eighth Chamber) of 29 June 2023.#Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o., en liquidation.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Special scheme for travel agents – Scope – Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services.#Case C-108/22.
June 29, 2023
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CELEX:62022CJ0232: Judgment of the Court (Tenth Chamber) of 29 June 2023.#Cabot Plastics Belgium SA v État belge.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of ‘fixed establishment’ – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Provision of tolling services and ancillary services – Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State – Legally independent companies.#Case C-232/22.
June 29, 2023
No Comments
CELEX:62022CJ0108: Judgment of the Court (Eighth Chamber) of 29 June 2023.#Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o., en liquidation.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Special scheme for travel agents – Scope – Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services.#Case C-108/22.
June 29, 2023
No Comments
CELEX:62022CJ0232: Judgment of the Court (Tenth Chamber) of 29 June 2023.#Cabot Plastics Belgium SA v État belge.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of ‘fixed establishment’ – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Provision of tolling services and ancillary services – Exclusive contractual undertaking between a company providing services in a Member State and the company receiving those services established in a third State – Legally independent companies.#Case C-232/22.
June 29, 2023
No Comments
CELEX:62022CJ0108: Judgment of the Court (Eighth Chamber) of 29 June 2023.#Dyrektor Krajowej Informacji Skarbowej v C. Sp. z o.o., en liquidation.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Special scheme for travel agents – Scope – Consolidator of accommodation services which purchases such services on its own behalf and resells them to other professionals without ancillary services.#Case C-108/22.
June 29, 2023
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Zapisnik 1. sestanka strokovno posvetovalne skupine FURS
June 27, 2023
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Skladno s ciljem transparentnega delovanja ZDSS, objavljamo zapisnik 1. setanka Strokovne posvetovalne skupine na FURS, ki jo je oblikoval direktor FURS na podlagi določila 10.c.
CELEX:62021CA0817: Case C-817/21, Inspecţia Judiciară: Judgment of the Court (First Chamber) of 11 May 2023 (request for a preliminary ruling from the Curtea de Apel Bucureşti — Romania) — R.I. v Inspecţia Judiciară, N.L. (Reference for a preliminary ruling — Rule of law — Judicial independence — Second subparagraph of Article 19(1) TEU — Decision 2006/928/EC — Independence of the judiciary — Disciplinary proceedings — Judicial Inspectorate — Chief Inspector with powers of regulation, selection, assessment, appointment and disciplinary investigation)
June 26, 2023
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