Vse davčne svetovalce ZDSS obveščamo, da bo v ZAGREBU (2.12.2022) potekala CFE Konferenca, ki bo osvetlila problematiko davčnih posrednikov v luči nove zakonodaje, ki jo pripravlja Komisija EU. PROGRAM:Več o konferenci: ZDSS admin. %s Kategorije: Novice in stališča ZDSS-ja (izjave za javnost, strokovna stališča), Novice ZDSS (Dogodki, obvestila...) - vsa lastna obvestila ZDSSBy Admin Zdss P7 novembra, 2022 Avtor: Admin Zdss P http://www.zdss.si Navigacija objavPrejšnjiPrejšnja objava:CELEX:62019CA0793: Joined Cases C-793/19 and C-794/19: Judgment of the Court (Grand Chamber) of 20 September 2022 (requests for a preliminary ruling from the Bundesverwaltungsgericht — Germany) — Bundesrepublik Deutschland v SpaceNet AG (C-793/19), Telekom Deutschland GmbH (C-794/19) (Reference for a preliminary ruling — Processing of personal data in the electronic communications sector — Confidentiality of communications — Providers of electronic communications services — General and indiscriminate retention of traffic and location data — Directive 2002/58/EC — Article 15(1) — Charter of Fundamental Rights of the European Union — Articles 6, 7, 8 and 11 and Article 52(1) — Article 4(2) TEU)NaslednjiNaslednja objava:CELEX:62020CA0339: Joined Cases C-339/20 and C-397/20: Judgment of the Court (Grand Chamber) of 20 September 2022 (requests for a preliminary ruling from the Cour de cassation — France) — Criminal proceedings against VD (C-339/20), SR (C-397/20) (References for a preliminary ruling — Single Market for financial services — Market abuse — Insider dealing — Directive 2003/6/EC — Article 12(2)(a) and (d) — Regulation (EU) No 596/2014 — Article 23(2)(g) and (h) — Supervisory and investigatory powers of the Autorité des marchés financiers (AMF) — General interest objective seeking to protect the integrity of financial markets in the European Union and public confidence in financial instruments — Option open to the AMF to require the traffic data records held by an operator providing electronic communications services — Processing of personal data in the electronic communications sector — Directive 2002/58/EC — Article 15(1) — Charter of Fundamental Rights of the European Union — Articles 7, 8 and 11 and Article 52(1) — Confidentiality of communications — Restrictions — Legislation providing for the general and indiscriminate retention of traffic data by operators providing electronic communications services — Option for a national court to restrict the temporal effects of a declaration of invalidity in respect of provisions of national law that are incompatible with EU law — Precluded)Related PostsCELEX:62022CN0289: Case C-289/22: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 3 May 2022 — A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt. (in liquidation) v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága20 marca, 2023CELEX:62021CJ0194: Judgment of the Court (Tenth Chamber) of 7 July 2022.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.#Case C-194/21.20 marca, 2023CELEX:62022CN0336: Case C-336/22: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 23 May 2022 — f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld20 marca, 2023CELEX:62020CJ0696: Judgment of the Court (Sixth Chamber) of 7 July 2022.#B. v Dyrektor Izby Skarbowej w W.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.20 marca, 2023CELEX:62020CJ0696: Judgment of the Court (Sixth Chamber) of 7 July 2022.#B. v Dyrektor Izby Skarbowej w W.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.20 marca, 2023CELEX:62022CN0426: Case C-426/22: Request for a preliminary ruling from the Szegedi Törvényszék (Hungary) lodged on 28 June 2022 — SOLE-MiZo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága20 marca, 2023
CELEX:62022CN0289: Case C-289/22: Request for a preliminary ruling from the Fővárosi Törvényszék (Hungary) lodged on 3 May 2022 — A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt. (in liquidation) v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága20 marca, 2023
CELEX:62021CJ0194: Judgment of the Court (Tenth Chamber) of 7 July 2022.#Staatssecretaris van Financiën v X.#Request for a preliminary ruling from the Hoge Raad der Nederlanden.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 184 and 185 – Adjustment of deductions – Taxable person who did not exercise their right of deduction before the expiry of a limitation period – No possibility of making that deduction in the context of adjustment.#Case C-194/21.20 marca, 2023
CELEX:62022CN0336: Case C-336/22: Request for a preliminary ruling from the Finanzgericht Düsseldorf (Germany) lodged on 23 May 2022 — f6 Cigarettenfabrik GmbH & Co. KG v Hauptzollamt Bielefeld20 marca, 2023
CELEX:62020CJ0696: Judgment of the Court (Sixth Chamber) of 7 July 2022.#B. v Dyrektor Izby Skarbowej w W.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.20 marca, 2023
CELEX:62020CJ0696: Judgment of the Court (Sixth Chamber) of 7 July 2022.#B. v Dyrektor Izby Skarbowej w W.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 41 – Intra-Community acquisition of goods – Place – Chain of successive transactions – Incorrect classification of some of the transactions – Principles of proportionality and fiscal neutrality.#Case C-696/20.20 marca, 2023
CELEX:62022CN0426: Case C-426/22: Request for a preliminary ruling from the Szegedi Törvényszék (Hungary) lodged on 28 June 2022 — SOLE-MiZo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága20 marca, 2023