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:62021CA0612: Case C-612/21, Gmina O.: Judgment of the Court (Seventh Chamber) of 30 March 2023 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Gmina O. v Dyrektor Krajowej Informacji Skarbowej (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Supply of goods and services for consideration — Article 9(1) — Meanings of ‘taxable person’ and ‘economic activity’ — Municipality which organises the installation of renewable energy on its territory for its residents who own immovable property and who have expressed the wish to be equipped with renewable energy systems — Their contribution amounting to 25 % of the subsidisable costs, without being able to exceed a maximum value agreed between the municipality and the interested property owner — Reimbursement of the municipality by a subsidy from the competent provincial authority of 75 % of the subsidisable costs — Article 13(1) — Municipalities not subject to tax for the activities or transactions carried out as public authorities)
22 May, 2023 No Comments
Več o... »
CELEX:62021CA0556: Case C-556/21, Staatssecretaris van Justitie en Veiligheid (Suspension of the transfer time limit on appeal): Judgment of the Court (First Chamber) of 30 March 2023 (request for a preliminary ruling from the Raad van State — Netherlands) — Staatssecretaris van Justitie en Veiligheid v E.N., S.S., J.Y. (Reference for a preliminary ruling — Regulation (EU) No 604/2013 — Determination of the Member State responsible for examining an application for international protection — Article 27 — Appeal against a decision to transfer an asylum seeker — Article 29 — Transfer time limit — Suspension of that time limit on appeal — Interim measure requested by the authorities)
22 May, 2023 No Comments
Več o... »
CELEX:62020CC0695: Opinion of Advocate General Rantos delivered on 15 September 2022.#Fenix International Limited v Commissioners for Her Majesty’s Revenue and Customs.#Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#Reference for a preliminary ruling – Implementing power of the Council of the European Union – Article 291(2) TFEU – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 28 and 397 – Taxable person, acting in his or her own name but on behalf of another person – Provider of services by electronic means – Implementing Regulation (EU) No 282/2011 – Article 9a – Presumption – Validity.#Case C-695/20.
27 March, 2023 No Comments
Več o... »
CELEX:62021CO0188: Order of the Court (Seventh Chamber) of 3 June 2022.#Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Procedure for exercising that right – Revocation and subsequent restoration of a taxable person’s tax identification number – Forfeiture of the right to deduct VAT in respect of transactions carried out during the period prior to that revocation – Principle of proportionality.#Case C-188/21.
20 January, 2023 No Comments
Več o... »
CELEX:62020CJ0714: Judgment of the Court (Sixth Chamber) of 12 May 2022.#U.I. Srl v Agenzia delle Dogane e dei monopoli– Ufficio delle dogane di Venezia.#Reference for a preliminary ruling – Customs union – Value added tax (VAT) – Directive 2006/112/EC – Article 201 – Persons liable to pay VAT – Import VAT – Union Customs Code – Regulation (EU) No 952/2013 – Article 77(3) – Joint and several liability of the indirect customs representative and the importing company – Customs duties.#Case C-714/20.
10 January, 2023 No Comments
Več o... »
CELEX:62021CC0056: Opinion of Advocate General Kokott delivered on 24 March 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.
8 January, 2023 No Comments
Več o... »
CELEX:62021CC0098: Opinion of Advocate General Pitruzzella delivered on 3 March 2022.#Finanzamt R v W-GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1), Article 9(1), Article 167 and Article 168(a) – Deduction of input tax – Definition of ‘taxable person’ – Holding company – Expenditure linked to a shareholder contribution in kind to its subsidiaries – No contribution of expenditure to the general costs – Subsidiaries’ activities largely tax-exempt.#Case C-98/21.
8 January, 2023 No Comments
Več o... »
Iskalnik po Novicah ZDSS
Naroči se na novice ZDSS...

Želite prejemati novice o davkih ?

Naroči se na novice ZDSS (informacije iz sodišč, FURS, ZDSS….). Novice boste prejemali 3 x tedensko 

Kdaj portal www.zdss.si pošilja obvestila? 

Glej Tehnična opis delovanja spletne strani.