Prikaz vseh zadetkov portala ZDSS.....
CELEX:62020CA0398: Case C-398/20: Judgment of the Court (Sixth Chamber) of 11 November 2021 (request for a preliminary ruling from the Krajský soud v Brně — Czech Republic) — ELVOSPOL v Odvolací finanční ředitelství (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 90 — Reduction of the taxable amount for VAT purposes — Total or partial non-payment of the price on account of the debtor’s insolvency — Conditions imposed by national legislation for the adjustment of output VAT — Condition that the claim not paid in whole or in part must not have arisen during the six-month period preceding the declaration of insolvency of the debtor company — Non-compliance)
January 10, 2022
No Comments
CELEX:62020CA0388: Case C-388/20: Judgment of the Court (Eighth Chamber) of 11 November 2021 (request for a preliminary ruling from the Bundesgerichtshof — Germany) — Bundesverband der Verbraucherzentralen und Verbraucherverbände — Verbraucherzentrale Bundesverband eV v Dr. August Oetker Nahrungsmittel KG (Reference for a preliminary ruling — Regulation (EU) No 1169/2011 — Provision of food information to consumers — Article 9(1)(l) — Nutrition declaration — Second subparagraph of Article 31(3) — Calculation of the energy value and of the amounts of nutrients — Possibility of providing that information for the food after preparation — Conditions — Second subparagraph of Article 33(2) — Expression on a per portion basis or per consumption unit)
January 10, 2022
No Comments
CELEX:62020CA0340: Case C-340/20: Judgment of the Court (First Chamber) of 11 November 2021 (request for a preliminary ruling from the Cour de cassation — France) — Bank Sepah v Overseas Financial Limited, Oaktree Finance Limited (Reference for a preliminary ruling — Common foreign and security policy (CFSP) — Restrictive measures against the Islamic Republic of Iran — Regulation (EC) No 423/2007 — Freezing of funds of persons, entities or bodies recognised by the Council of the European Union as being engaged in nuclear proliferation — Concepts of ‘freezing of funds’ and ‘freezing of economic resources’ — Possibility of applying a protective measure in respect of frozen funds and economic resources — Claim pre-dating the freezing of assets and unrelated to Iran’s nuclear and ballistic programme)
January 10, 2022
No Comments
CELEX:62020CA0315: Case C-315/20: Judgment of the Court (Eighth Chamber) of 11 November 2021 (request for a preliminary ruling from the Consiglio di Stato — Italy) — Regione Veneto v Plan Eco Srl (Reference for a preliminary ruling — Environment — Regulation (EC) No 1013/2006 — Shipments of waste — Article 3(5) and Article 11(1)(i) — Directive 2008/98/EC — Waste management — Article 16 — Principles of self-sufficiency and proximity — Decision 2000/532/EC — European Waste Catalogue (EWC) — Mixed municipal waste subject to mechanical treatment which does not alter its nature)
January 10, 2022
No Comments
CELEX:62020CA0214: Case C-214/20: Judgment of the Court (Fifth Chamber) of 11 November 2021 (request for a preliminary ruling from the Labour Court, Ireland — Ireland) — MG v Dublin City Council (Reference for a preliminary ruling — Protection of the safety and health of workers — Organisation of working time — Directive 2003/88/EC — Article 2 — Concept of ‘working time’ — Retained firefighter — Stand-by time according to a stand-by system — Pursuit, during the period of stand-by time, of a self-employed professional activity — Constraints arising from the stand-by system)
January 10, 2022
No Comments
CELEX:62020CA0281: Case C-281/20: Judgment of the Court (Fifth Chamber) of 11 November 2021 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Ferimet SL v Administracíon General del Estado (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right of deduction — Article 199 — Reverse charge procedure — Principle of fiscal neutrality — Material conditions governing the right to deduct — Supplier’s status as taxable person — Burden of proof — Fraud — Abusive practice — Invoice referring to a fictitious supplier)
January 10, 2022
No Comments
CELEX:62020CA0168: Case C-168/20: Judgment of the Court (Third Chamber) of 11 November 2021 (request for a preliminary ruling from the High Court of Justice (England & Wales), Chancery Division (Business and Property Courts of England and Wales, Insolvency and Companies List) — United Kingdom) — BJ and OV, joint trustees in bankruptcy of Mr M, v Mrs M, MH, ILA, Mr M (Reference for a preliminary ruling — Freedom of movement of persons — Citizenship of the Union — Article 21 TFEU — Freedom of establishment — Article 49 TFEU — Equal treatment — Directive 2004/38/EC — Article 24(1) — Legislation of the United Kingdom of Great Britain and Northern Ireland making the exclusion, in principle in full and automatically, from the bankruptcy estate of pension rights accrued under a pension scheme dependent on prior registration of the pension scheme with the tax authorities — Application of that requirement in bankruptcy proceedings in respect of an EU citizen who has exercised his right to freedom of movement in order to pursue a self-employed occupation in the United Kingdom on a permanent basis — That EU citizen’s pension rights accrued under a pension scheme established and tax approved in his home Member State — Inability to avail of the protection of exclusion from the bankruptcy estate of those pension rights — Application to those pension rights of a system of exclusion from the bankruptcy estate significantly less advantageous to the bankrupt)
January 10, 2022
No Comments
CELEX:62020CA0091: Case C-91/20: Judgment of the Court (Grand Chamber) of 9 November 2021 (request for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — LW v Bundesrepublik Deutschland (Reference for a preliminary ruling — Common policy on asylum and subsidiary protection — Standards for the qualification of third-country nationals or stateless persons as beneficiaries of international protection — Directive 2011/95/EU — Articles 3 and 23 — More favourable standards capable of being retained or introduced by the Member States for the purposes of extending the refugee or subsidiary protection status of a beneficiary of international protection to family members — Grant of a parent’s refugee status to his or her minor child as a derived right — Maintaining family unity — Best interests of the child)
January 10, 2022
No Comments
- Blog o davkih – članki(42)
- CFE novice(14)
- Državni zbor RS – zakoni(3285)
- EUR LEX – RSS(18657)
- FURS novice fizične osebe – RSS(11385)
- Izjave ZDSS za javnost(15)
- Izobraževanja in izobraževalni dogodki ZDSS(55)
- Novice DFP(32)
- Novice in stališča ZDSS-ja (izjave za javnost, strokovna stališča)(60)
- Novice RSS FURS podjetja(19907)
- Novice sodbe slovenskih sodišč DAVKI RSS(1049)
- Novice ZDSS – razpisi in druge koristne informacije(12)
- Novice ZDSS (Dogodki, obvestila…) – vsa lastna obvestila ZDSS(134)
- Obvestila ZDSS – delovanje organov ZDSS(18)
- Strokovna mnenja ZDSS(6)
- ZDSS v drugih medijih(4)
Želite prejemati novice o davkih ?
Naroči se na novice ZDSS (informacije iz sodišč, FURS, ZDSS….). Novice boste prejemali 3 x tedensko