Prikaz vseh zadetkov portala ZDSS.....
SKLEPI OKROGLE MIZE ZDSS ob 26. Kongresu ZDSS, Terme Čatež, 18.5.2023
May 26, 2023
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Izjava za javnost in sklepi okrogle mize ZDSS ob 26. Kongresu Zbornice davčnih svetovalcev Slovenije, Terme Čatež, 18.5.2023
Interno izobraževanje 5 2023 (14.6.2023) – Davčni vidik daril, bonitet, donacij in sponzorstva
May 26, 2023
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Najavljamo zadnje mesečno izobraževanje pred letnimi počitnicami: Datum: sreda, 14.06.2023 od 13:30 do 15:30 MS TEAMS Naslov: Davčni vidik daril, bonitet, donacij in
CELEX:62022CJ0365: Judgment of the Court (Eighth Chamber) of 17 May 2023.#IT v État belge.#Request for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Margin scheme – Article 311 – Concept of ‘second-hand goods’ – End-of-life vehicles sold for parts.#Case C-365/22.
May 25, 2023
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CELEX:62022CJ0418: Judgment of the Court (Ninth Chamber) of 17 May 2023.#SA Cezam v État belge.#Request for a preliminary ruling from the Tribunal de première instance du Luxembourg.#Reference for a preliminary ruling – Directive 2006/112/EC – Value added tax (VAT) – Obligations to declare and pay VAT – Article 273 – Penalties laid down for the failure of a taxable person to comply with the obligations – Principles of proportionality and neutrality of VAT – Right to deduct VAT – Compatibility of penalties.#Case C-418/22.
May 25, 2023
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CELEX:62022CJ0114: Judgment of the Court (Tenth Chamber) of 25 May 2023.#Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Refusal – Refusal based on the invalidity of the transaction under national civil law.#Case C-114/22.
May 25, 2023
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CELEX:62022CJ0114: Judgment of the Court (Tenth Chamber) of 25 May 2023.#Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Refusal – Refusal based on the invalidity of the transaction under national civil law.#Case C-114/22.
May 25, 2023
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