Revija DFP za leta 2009 – 2005
January 19, 2023
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2009 DECEMBER 2009 Povezava do revije DFP December 2009 Članki in vsebina revije 2 – dr. Aleš Kobal Zmanjšanje osnovnega kapitala d.o.o. – statusni in
Prikaz vseh zadetkov portala ZDSS.....
Revija DFP za leta 2014 – 2010
January 19, 2023
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2014 DECEMBER 2014 Povezava do revije DFP December 2014 Članki in vsebina revije 3 dr. Darja Bernik Davčne blagajne DA, a ne za ceno
Revija DFP za leta 2004 – 2000
January 18, 2023
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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
Oddajte prispevke na temo Okrogle mize na 26. Kongresu ZDSS
January 17, 2023
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Spoštovani člani ZDSS in bralci revije DFP, V imenu Zbornice davčnih svetovalcev Slovenije Vas vabimo na Kongres Zbornice davčnih svetovalcev Slovenije, dne 18. in
Revija DFP 07 2022 – September
January 13, 2023
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Povezava do revije DFP September 2022 Članki in vsebina revije 3 Uvodnik 4 Uvedba evra na Hrvaškem Ajda Kunstelj 7 V Nemčiji začasno znižan DDV
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
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CELEX:62021CC0056: Opinion of Advocate General Kokott delivered on 24 March 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.
January 8, 2023
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CELEX:62021CC0098: Opinion of Advocate General Pitruzzella delivered on 3 March 2022.#Finanzamt R v W-GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1), Article 9(1), Article 167 and Article 168(a) – Deduction of input tax – Definition of ‘taxable person’ – Holding company – Expenditure linked to a shareholder contribution in kind to its subsidiaries – No contribution of expenditure to the general costs – Subsidiaries’ activities largely tax-exempt.#Case C-98/21.
January 8, 2023
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