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CELEX:62021CO0188: Order of the Court (Seventh Chamber) of 3 June 2022.#Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Procedure for exercising that right – Revocation and subsequent restoration of a taxable person’s tax identification number – Forfeiture of the right to deduct VAT in respect of transactions carried out during the period prior to that revocation – Principle of proportionality.#Case C-188/21.
January 20, 2023 No Comments
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Revija DFP za leta 2004 – 2000
January 18, 2023 No Comments

DECEMBER 2004 Povezava do revije DFP December 2004 Članki in vsebina revije 2 – Obračun dohodkov iz delovnega razmerja po 01.01.2005Urška Juršev5 – Obdavčitev dela

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CELEX:62020CJ0714: Judgment of the Court (Sixth Chamber) of 12 May 2022.#U.I. Srl v Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia.#Reference for a preliminary ruling – Customs union – Value added tax (VAT) – Directive 2006/112/EC – Article 201 – Persons liable to pay VAT – Import VAT – Union Customs Code – Regulation (EU) No 952/2013 – Article 77(3) – Joint and several liability of the indirect customs representative and the importing company – Customs duties.#Case C-714/20.
January 10, 2023 No Comments
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