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Revija DFP za leta 2004 – 2000

18 January, 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 prek študentskih servisovJernej Podlipnik7 –

Oddajte prispevke na temo Okrogle mize na 26. Kongresu ZDSS

17 January, 2023 No Comments

Spoštovani člani ZDSS in bralci revije DFP, V imenu Zbornice davčnih svetovalcev Slovenije Vas vabimo na Kongres Zbornice davčnih svetovalcev Slovenije, dne 18. in 19.2023, Terme Čatež, ki bo

Revija DFP 07 2022 – September

13 January, 2023 No Comments

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 na plin ddr. Marian Wakounig

DFP revija 03 – Maj

13 January, 2023 No Comments

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.

10 January, 2023 No Comments

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.

8 January, 2023 No Comments

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.

8 January, 2023 No Comments

test

5 January, 2023 No Comments

CELEX:62020CJ0333: Judgment of the Court (Fifth Chamber) of 7 April 2022.#Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#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 a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company.#Case C-333/20.

3 January, 2023 No Comments

CELEX:62021CO0476: Order of the Court (Chamber determining whether appeals may proceed) of 10 December 2021.#Rezon OOD v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-476/21 P.

1 January, 2023 No Comments

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