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Revija DFP – December 2023
December 29, 2023 No Comments

Čas hitro beži in pred nami je že konec leta ter zadnja številka Davčno-finančne prakse v tem letu. Ob tej priložnosti naj vam zaželimo mirne praznike v

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CELEX:62022CJ0288: Judgment of the Court (Third Chamber) of 21 December 2023.#TP v Administration de l’enregistrement, des domaines et de la TVA.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.
December 21, 2023 No Comments
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CELEX:62022CJ0288: Judgment of the Court (Third Chamber) of 21 December 2023.#TP v Administration de l’enregistrement, des domaines et de la TVA.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.
December 21, 2023 No Comments
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CELEX:62022CJ0288: Judgment of the Court (Third Chamber) of 21 December 2023.#TP v Administration de l’enregistrement, des domaines et de la TVA.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.
December 21, 2023 No Comments
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CELEX:62022CO0426: Order of the Court (Sixth Chamber) of 20 June 2023.#SOLE-MiZo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Törvényszék.#Request for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 183 – Principles of fiscal effectiveness and fiscal neutrality – Deduction of input tax – Refund of excess – Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law – Monetary depreciation.#Case C-426/22.
December 15, 2023 No Comments
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