Iskalnik NOVICE ZDSS - vse baze
CELEX:62021CC0247: Opinion of Advocate General Kokott delivered on 14 July 2022.#Luxury Trust Automobil GmbH v Finanzamt Österreich.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 42(a) – Article 197(1)(c) – Article 226(11a) – Article 141 – Exemption – Triangular transaction – Designation of the final recipient of a supply as being liable for VAT – Invoicing – Reference to ‘Reverse charge’ – Mandatory – Omission of that reference on an invoice – Retroactive correction of the invoice.#Case C-247/21.
20 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: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
Namig - kako iskati članke?
Primer: kako poiskati vse sodbe Sodišča EU na področju DDV-ja.
- V iskalnik vnesite niz 2006/112 in
- pritisnite "ENTER".
Dobili boste preko 100 zadetkov.
Zakaj dobim v novicah ZDSS, ki sem jih prejel na E-poštni naslov samo 3 ali 5 novic?
- Portal dobi avtomatično okoli 400 člankov mesečno, ZDSS samostojno izdela do 30 člankov mesečno.
- Upoštevaje količino prejetih NOVOSTI o davkih mesečno, prejmete na svoje poštne naslove (3x tedensko) samo zadnje 3 novice, ki so objavljene na spletu….
- Priporočamo, da si novice iz področij, ki vas zanimajo, poiščete preko ISKLANIKA.
Zakaj ne morem dostopati do določenih vsebin, na katere se sklicuje povezava iz določenega članka ZDSS?
- ZDSS objavlja gradiva iz izobraževanj in interne listine (zapisnike organov) v interni bazi ter v BAZI ZNANJA (gradiva).
- Članki, ki so objavljeni v ARHIVU novic ZDSS so javno dostopni, določene vsebine pa so dostopne samo za člane ZDSS.