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CELEX:62021CA0516: Case C-516/21, Finanzamt X (Permanently installed equipment and machinery): Judgment of the Court (Fourth Chamber) of 4 May 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt X v Y (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 135(2), first subparagraph, point (c) — Exceptions to the exemption provided for in Article 135(1)(l) — Letting of permanently installed equipment and machinery in the context of the leasing of an agricultural building)
19 June, 2023
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Več o... » CELEX:62021CA0200: Case C-200/21, BRD Groupe Societé Générale and Next Capital Solutions: Judgment of the Court (Ninth Chamber) of 4 May 2023 (request for a preliminary ruling from the Tribunalul Bucureşti — Romania) — TU, SU v BRD Groupe Société Générale SA, Next Capital Solutions Ltd (Reference for a preliminary ruling — Consumer protection — Directive 93/13/EEC — Unfair terms in consumer contracts — Enforcement proceedings in respect of a loan agreement constituting an enforceable instrument — Objection to the enforcement — Review of unfair terms — Principle of effectiveness — National legislation not permitting the court hearing the enforcement proceedings to review the possible unfairness of a clause beyond the time limit imposed on a consumer for lodging an objection — Existence of an action under ordinary law that cannot become time-barred enabling the court hearing the substance of the case to carry out such a review and to order suspension of the enforcement — Conditions which do not render impossible in practice or excessively difficult the exercise of rights conferred by EU law — Requirement for the consumer to pay a security in order to suspend the enforcement proceedings)
19 June, 2023
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Več o... » CELEX:62021CA0097: Case C-97/21, MV — 98: Judgment of the Court (First Chamber) of 4 May 2023 (request for a preliminary ruling from the Administrativen sad — Blagoevgrad — Bulgaria) — MV — 98 v Nachalnik na otdel ‘Operativni deynosti’ — Sofia v Glavna direktsia ‘Fiskalen kontrol’ pri Tsentralno upravlenie na Natsionalna agentsia za prihodite (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Failure to issue a fiscal cash register receipt — Charter of Fundamental Rights of the European Union — Article 50 — Principle ne bis in idem — Cumulation of administrative penalties of a criminal nature for the same act — Article 49(3) — Proportionality of penalties — Article 47 — Right to an effective remedy — Scope of judicial review relating to the provisional enforcement of a penalty)
19 June, 2023
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Več o... » CELEX:62023CN0074: Case C-74/23, Parchetul de pe lângă Înalta Curte de Casație și Justiție — D.N.A. Serviciul Teritorial Brașov: Request for a preliminary ruling from the Curtea de Apel Ploieşti (Romania) lodged on 10 February 2023 — Criminal proceedings against C.A.A., C.F.G., C.G.C., C.D.R., G.L.C., G.S., L.C.I., M.G., M.C.G., N.A.S., P.C., U.V., S.O., Ş.V.O., C.V., I.R.P., B.I.I.
12 June, 2023
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Več o... » CELEX:62023CN0069: Case C-69/23, Streaming Services: Request for a preliminary ruling from the Curtea de Apel București (Romania) lodged on 7 February 2023 — Streaming Services Srl — in liquidation, represented by the receiver Cabinet Individual de Insolvență ‘Mihai Florea’ v Agenția Națională de Administrare Fiscală — Direcția Generală de Soluționare a Contestațiilor, Administrația Județeană a Finanțelor Publice Călărași
12 June, 2023
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Več o... » CELEX:62022CA0282: Case C-282/22, Dyrektor Krajowej Informacji Skarbowej: Judgment of the Court (Tenth Chamber) of 20 April 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Dyrektor Krajowej Informacji Skarbowej v P. in W. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 14, 15 and 24 — Recharging points for electric vehicles — Provision of devices for recharging electric vehicles, supply of the necessary electricity, and provision of technical support and IT services — Classification as a ‘supply of goods’ or a ‘supply of services’)
12 June, 2023
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