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CELEX:62020CJ0285: Judgment of the Court (Eighth Chamber) of 30 September 2021.#K v Raad van bestuur van het Uitvoeringsinstituut werknemersverzekeringen (Uwv).#Reference for a preliminary ruling – Regulation (EC) No 883/2004 – Article 65(2) and (5) – Scope – Wholly unemployed worker – Unemployment benefits – Worker who resides and pursues an activity as an employed person in the competent Member State – Transfer of his or her residence to another Member State – Person not actually pursuing an activity as an employed person in the competent Member State before becoming wholly unemployed – Person on sick leave and receiving, on that basis, sickness benefits paid by the competent Member State – Pursuit of an activity as an employed person – Comparable legal situations.#Case C-285/20.
30 September, 2021 No Comments
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CELEX:62020CJ0186: Judgment of the Court (Tenth Chamber) of 30 September 2021.#HYDINA SK s.r.o. v Finančné riaditeľstvo Slovenskej republiky.#Reference for a preliminary ruling – Administrative cooperation and combating fraud in the field of value added tax (VAT) – Regulation (EU) No 904/2010 – Articles 10 to 12 – Exchange of information – Tax audit – Time limits – Suspension of the tax audit in case of exchange of information – Non-compliance with the time limits laid down for providing information – Effect on the lawfulness of the suspension of the tax audit.#Case C-186/20.
30 September, 2021 No Comments
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CELEX:62020CJ0299: Judgment of the Court (First Chamber) of 30 September 2021.#Icade Promotion SAS, anciennement Icade Promotion Logement SAS v Ministère de l’Action et des Comptes Publiques.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 392 – Margin taxation scheme – Scope – Supply of buildings and building land purchased for resale – Taxable person for whom the VAT on the purchase of buildings was not deductible – Resale subject to VAT – Concept of ‘building land’.#Case C-299/20.
30 September, 2021 No Comments
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Nova tema v TAX FORUMU: “Zmotno ravnanje davčnega organa v primerih ko in če stranke, ki izvajajo dejavnost v tujini, obravnava na način, da jih “prisiljuje” v vpis v davčni register po obrazcu DR03 in od njih terja napoved dohodkov iz dejavnosti”
30 September, 2021 No Comments

Člane Zbornice davčnih svetovalcev Vabimo, da podajo svoje stališče v zvezi z novo temo “Pravilnost ravnanj davčnega organa v primerih, ko rezident Slovenije izvaja dejavnost v drugi državi”. V TAX

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