Izvirni prispevki ZDSS
Sodišče EU o davkih in pravicah
Sodišče EU - samo DDV
Slovenska sodna praksa
Strokovna stališča ZDSS
Izobraževanja ZDSS
Državni zbor - predlogi zakonov
FURS novice - posamezniki
FURS novice - podjetja
Članki - kazala revije DFP

Prikaz vseh zadetkov portala ZDSS.....

CELEX:62022CA0249: Case C-249/22, GIS: Judgment of the Court (Fifth Chamber) of 26 October 2023 (Request for a preliminary ruling from the Verwaltungsgerichtshof — Austria) — BM v Gebühren Info Service GmbH (GIS) (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Concept — Activities of a public radio and television body financed by a compulsory fee paid by persons in possession of a radio and television receiver in the terrestrial broadcasting area — Article 378(1) and point 2 of Part A of Annex X — Act of accession of the Republic of Austria — Derogation — Scope)
December 4, 2023 No Comments
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Revija DFP – November 2023
November 30, 2023 No Comments

Z vami je novembrska številka Davčno-finančne prakse, ki je v prvi vrsti posvečena ureditvi poklica davčni svetovalec oziroma bolje davčni zaupnik in še nekoliko širše

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CELEX:62023CB0151: Case C-151/23, ZSE Elektrárne: Order of the Court (Eighth Chamber) of 5 October 2023 (request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky — Slovakia) — ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 183 — Excess VAT — Late refund — Taxable person’s entitlement to interest for late payment — Methods of application — Procedural autonomy of the Member States — Principles of effectiveness and fiscal neutrality — National legislation setting the starting point for the calculation of interest for late payment at a date later than that on which the refund would have had to be made had a tax investigation not been carried out)
November 27, 2023 No Comments
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CELEX:62023CB0151: Case C-151/23, ZSE Elektrárne: Order of the Court (Eighth Chamber) of 5 October 2023 (request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky — Slovakia) — ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 183 — Excess VAT — Late refund — Taxable person’s entitlement to interest for late payment — Methods of application — Procedural autonomy of the Member States — Principles of effectiveness and fiscal neutrality — National legislation setting the starting point for the calculation of interest for late payment at a date later than that on which the refund would have had to be made had a tax investigation not been carried out)
November 27, 2023 No Comments
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CELEX:62023CB0151: Case C-151/23, ZSE Elektrárne: Order of the Court (Eighth Chamber) of 5 October 2023 (request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky — Slovakia) — ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 183 — Excess VAT — Late refund — Taxable person’s entitlement to interest for late payment — Methods of application — Procedural autonomy of the Member States — Principles of effectiveness and fiscal neutrality — National legislation setting the starting point for the calculation of interest for late payment at a date later than that on which the refund would have had to be made had a tax investigation not been carried out)
November 27, 2023 No Comments
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CELEX:62023CB0151: Case C-151/23, ZSE Elektrárne: Order of the Court (Eighth Chamber) of 5 October 2023 (request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky — Slovakia) — ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 183 — Excess VAT — Late refund — Taxable person’s entitlement to interest for late payment — Methods of application — Procedural autonomy of the Member States — Principles of effectiveness and fiscal neutrality — National legislation setting the starting point for the calculation of interest for late payment at a date later than that on which the refund would have had to be made had a tax investigation not been carried out)
November 27, 2023 No Comments
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O razglasitvi Deklaracije ZDSS o nujnosti izgradnje poštenega davčnega sistema v Sloveniji, smo seznanili vse osebe z javnimi pooblastili, ki kreirajo naš davčni sistem (Predsednica države, Državnega zbora in sveta, Predsednika Vlade in ministre ter Varuha za človekove pravice…. )
November 24, 2023 No Comments

Zbornica davčnih svetovalcev Slovenije je dne 24.11.2023 poslala obvestilo o izdani DEKLARACIJI ZDSS o nujnosti izgradnje poštenega davčnega sistema vsem osebam, pristojnim za davčni sistem

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Iskalnik po Novicah ZDSS
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