Oddajanje nepremičnin v turistični najem in DDV
1 July, 2022
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Pojasnilo FURS, št. 4212-3657/2017-6 z dne 9. 3. 2018, popravek 1. 7. 2022.
Prikaz vseh zadetkov portala ZDSS.....
CELEX:62021CJ0056: Judgment of the Court (Second Chamber) of 30 June 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 137 – Optional tax liability scheme – Conditions – National legislation which makes the right of a taxable person to opt to charge VAT on the sale of immovable property conditional on the transfer of that property to a taxable person already registered for VAT purposes – Obligation to adjust VAT deductions where that condition is not satisfied – Principles of fiscal neutrality, of effectiveness and of proportionality.#Case C-56/21.
30 June, 2022
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CELEX:62020CJ0625: Judgment of the Court (Second Chamber) of 30 June 2022.#KM v Instituto Nacional de la Seguridad Social (INSS).#Reference for a preliminary ruling – Social policy – Equal treatment for men and women in matters of social security – Directive 79/7/EEC – Article 4(1) – Indirect discrimination on ground of sex – National legislation providing that two or more total occupational invalidity pensions acquired under the same statutory social security scheme are incompatible – Compatibility of such pensions where they come under different statutory social security schemes – Finding of indirect discrimination on the basis of statistical data – Determination of the affected groups to be compared – Justification.#Case C-625/20.
30 June, 2022
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CELEX:62021CJ0051: Judgment of the Court (Eighth Chamber) of 30 June 2022.#Aktsiaselts M.V.WOOL v Põllumajandus- ja Toiduamet.#Reference for a preliminary ruling – Food law – Regulation (EC) No 2073/2005 – Microbiological criteria for foodstuffs – Article 3(1) – Obligations of food business operators – Annex I – Point 1.2 of Chapter 1 – Limit values for the presence of Listeria monocytogenes in fish products before and after being placed on the market – Regulation (EC) No 178/2002 – Article 14(8) – Official controls of the product at the stage at which it is placed on the market – Scope.#Case C-51/21.
30 June, 2022
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CELEX:62021CJ0192: Judgment of the Court (Seventh Chamber) of 30 June 2022.#Clemente v Comunidad de Castilla y León (Dirección General de la Función Pública).#Reference for a preliminary ruling – Social policy – Directive 1999/70/EC – Framework agreement on fixed-term work concluded by ETUC, UNICE and CEEP – Clause 4(1) – Principle of non-discrimination – Failure to take into account the services provided by an interim civil servant who has become a career civil servant for the purpose of consolidating his or her personal grade – Assimilation of those services to those provided by a career civil servant – Concept of ‘objective grounds’ – Taking into account the period of service for the purpose of acquiring the status of career civil servant – Structure of the vertical progression of career civil servants under national legislation.#Case C-192/21.
30 June, 2022
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CELEX:62020CJ0652: Urteil des Gerichtshofs (Achte Kammer) vom 30. Juni 2022.#HW u.a. gegen Allianz Elementar Versicherungs AG.#Vorlage zur Vorabentscheidung – Justizielle Zusammenarbeit in Zivilsachen – Gerichtliche Zuständigkeit und Vollstreckung von Entscheidungen in Zivil- und Handelssachen – Verordnung (EU) Nr. 1215/2012 – Zuständigkeit für Versicherungssachen – Art. 11 Abs. 1 Buchst. b – Klage des Versicherungsnehmers, des Versicherten oder des Begünstigten – Möglichkeit, den Versicherer vor dem Gericht des Ortes zu verklagen, an dem der Kläger seinen Wohnsitz hat – Festlegung der internationalen und der örtlichen Zuständigkeit eines Gerichts eines Mitgliedstaats – Art. 13 Abs. 2 – Klage, die der Geschädigte unmittelbar gegen den Versicherer erhebt – Versicherer, der seinen Wohnsitz in einem Mitgliedstaat sowie eine Niederlassung in einem anderen Mitgliedstaat hat und vor dem Gericht verklagt wird, in dessen Bezirk diese Niederlassung liegt.#Rechtssache C-652/20.
30 June, 2022
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CELEX:62021CJ0146: Judgment of the Court (Seventh Chamber) of 30 June 2022.#Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice v VB and Direcţia Generalā Regionalā a Finanţelor Publice Bucureşti -Serviciul Soluţionare Contestaţii 1.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Implementing Decisions 2010/583/EU and 2013/676/EU authorising Romania to derogate from Article 193 of that directive – Reverse charge mechanism – Supplies of wood products – National legislation imposing a condition of registration for VAT purposes for the application of that mechanism – Principle of fiscal neutrality.#Case C-146/21.
30 June, 2022
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CELEX:62021CJ0170: Urteil des Gerichtshofs (Neunte Kammer) vom 30. Juni 2022.#Profi Credit Bulgaria gegen T.I.T.#Vorlage zur Vorabentscheidung – Richtlinie 93/13/EWG – Verbraucherkredit – Missbräuchliche Klauseln in Verbraucherverträgen – Art. 6 Abs. 1 – Prüfung von Amts wegen – Weigerung, im Fall einer auf eine missbräuchliche Klausel gestützten Forderung einen Mahnbescheid zu erlassen – Konsequenzen in Bezug auf die Missbräuchlichkeit einer Vertragsklausel – Erstattungsanspruch – Grundsätze der Äquivalenz und der Effektivität – Verrechnung von Amts wegen.#Rechtssache C-170/21.
30 June, 2022
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This document does not exist in English.
CELEX:62021CJ0105: Judgment of the Court (Fourth Chamber) of 30 June 2022.#IR v Spetsializirana prokuratura.#Reference for a preliminary ruling – Judicial cooperation in criminal matters – Charter of Fundamental Rights of the European Union – Articles 6 and 47 – Right to freedom of movement and residence – Right to an effective judicial remedy – Principles of equality and mutual trust – Framework Decision 2002/584/JHA – Directive 2012/13/EU – Right to information in criminal proceedings – Letter of Rights on arrest – Right of a person to be informed of the accusation against him or her in relation to a national arrest warrant – Right of access to the materials of the case – Conditions for issuing a European arrest warrant in respect of an accused person who is in the executing Member State – Primacy of EU law.#Case C-105/21.
30 June, 2022
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Finančna uprava RS poslala tretji in hkrati zadnji sveženj informativnih izračunov dohodnine za leto 2021
30 June, 2022
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Informativne izračune bodo prejeli zavezanci, ki so konec junija 2022 prejeli nove odločbe o odmeri obveznosti iz kmetijstva za leto 2021 zaradi napačne višine katastrskega dohodka in se jim dohodek iz osnovne kmetijske in osnovne gozdarske dejavnosti vključuje tudi v letno davčno osnovo za letno odmero dohodnine.
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