Prikaz vseh zadetkov portala ZDSS.....
CELEX:62023CN0605: Case C-605/23, Ati-19: Request for a preliminary ruling from the Administrativen sad Blagoevgrad (Bulgaria) lodged on 4 October 2023 — ‘Ati-19’ EOOD v Nachalnik na otdel ‘Operativni deynosti’ — Sofia v Glavna direktsia ‘Fiskalen kontrol’ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Head of the Department ‘Operational Activities’)
3 January, 2024
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Več o... » 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.
21 December, 2023
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Več o... » 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.
15 December, 2023
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Več o... » CELEX:62022CC0746: Opinion of Advocate General Szpunar delivered on 14 December 2023.###
14 December, 2023
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Več o... » CELEX:62022CC0519: Opinion of Advocate General Kokott delivered on 14 December 2023.###
14 December, 2023
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Več o... » CELEX:62023CN0532: Case C-532/23, Lear Corporation Hungary: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 18 August 2023 — Lear Corporation Hungary Autóipari Gyártó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
4 December, 2023
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Več o... » 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)
4 December, 2023
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