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Revija DFP – Junij 2023
29 June, 2023 No Comments

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 mag. Dejan Petkovič, davčni svetovalec

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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.
29 June, 2023 No Comments
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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.
29 June, 2023 No Comments
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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.
29 June, 2023 No Comments
Več o... »
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.
29 June, 2023 No Comments
Več o... »
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.
29 June, 2023 No Comments
Več o... »
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.
29 June, 2023 No Comments
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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)
26 June, 2023 No Comments
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CELEX:62021CA0620: Case C-620/21, MOMTRADE RUSE: Judgment of the Court (Seventh Chamber) of 11 May 2023 (request for a preliminary ruling from the Varhoven administrativen sad — Bulgaria) — MOMTRADE RUSE OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(g) — Exemption for the supply of services closely linked to welfare and social security work, by bodies recognised by the Member State concerned as being devoted to social wellbeing — Supply of services provided to a non-taxable person in a Member State other than that in which the supplier is established — Assessment of the nature of the services and the condition of being a body recognised as being devoted to social wellbeing — Determination of the relevant national law — Concept of ‘Member State concerned’)
26 June, 2023 No Comments
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