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Novosti, ki jih prinaša prenovljena eKartica
Knjigovodska kartica – eKartica v eDavkih davčnim zavezancem omogoča vpogled v stanje terjatev in obveznosti, evidentiranih v knjigovodski evidenci Finančne uprave iz naslova davkov, prispevkov, trošarin in okoljskih dajatev. Da bi bila eKartica za zavezance še bolj uporabna, so od zdaj na voljo nove funkcionalnosti eKartice, ki so bile razvite tudi upoštevajoč pobude uporabnikov.
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CELEX:62021CJ0368: Judgment of the Court (Ninth Chamber) of 8 September 2022.#R.T. v Hauptzollamt Hamburg.#Reference for a preliminary ruling – Customs union – Union Customs Code – Regulation (EU) No 952/2013 – Place where the customs debt is incurred – Value added tax (VAT) – Directive 2006/112/EC – Article 30 – Article 60 – Article 71(1) – Chargeable event and place where the import VAT becomes chargeable – Place where the tax liability is incurred – Finding of a failure to comply with an obligation imposed by EU customs legislation – Determination of the place of importation of goods – Means of transport registered in a third country and imported into the European Union in infringement of customs legislation.#Case C-368/21.
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CELEX:62020CJ0614: Judgment of the Court (First Chamber) of 8 September 2022.#AS Lux Express Estonia v Majandus- ja Kommunikatsiooniministeerium.#Reference for a preliminary ruling – Regulation (EC) No 1370/2007 – Public passenger transport services by rail and by road – Imposition by means of general rules of an obligation to carry certain categories of passenger free of charge – Obligation for the competent authority to grant public service compensation to operators – Calculation method.#Case C-614/20.
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