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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
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
December 4, 2023
No Comments
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
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
December 4, 2023
No Comments
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
December 4, 2023
No Comments
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
CELEX:62023CN0594: Case C-594/23, Lomoco Development and Others: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 26 September 2023 — Skatteministeriet v Lomoco Development ApS, Holm Invest Aalborg A/S, I/S Nordre Strandvej Sæby and Strandkanten Sæby ApS
November 27, 2023
No Comments
CELEX:62023CN0594: Case C-594/23, Lomoco Development and Others: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 26 September 2023 — Skatteministeriet v Lomoco Development ApS, Holm Invest Aalborg A/S, I/S Nordre Strandvej Sæby and Strandkanten Sæby ApS
November 27, 2023
No Comments
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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