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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

CELEX:62020CC0483: Opinion of Advocate General Pikamäe delivered on 30 September 2021.###

30 September, 2021 No Comments

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.

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CELEX:62020CC0389: This document does not exist in English. Schlussanträge des Generalanwalts M. Szpunar vom 30. September 2021.###

30 September, 2021 No Comments

CELEX:62020CC0257: This document does not exist in English. Conclusions de l’avocat général M. A. Rantos, présentées le 30 septembre 2021.###

30 September, 2021 No Comments

CELEX:62020CC0139: Opinion of Advocate General Hogan delivered on 30 September 2021.###

30 September, 2021 No Comments

CELEX:62020CC0283: Opinion of Advocate General Tanchev delivered on 30 September 2021.###

30 September, 2021 No Comments

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

CELEX:62020CO0450(01): This document does not exist in English. Ordonnance de rectification du 23 septembre 2021.#Comprojecto-Projectos e Construções Lda e.a. contre Banque centrale européenne et Banco de Portugal.#Rectification d’ordonnance – Articles 154 et 159 bis du règlement de procédure de la Cour – Conditions – Réexamen de la motivation – Irrecevabilité manifeste.#Affaire C-450/20 P-REC.

30 September, 2021 No Comments

CELEX:62021CO0021(01): This document does not exist in English. Ordonnance de rectification du 21 septembre 2021.#Comprojecto-Projectos e Construções, Lda e.a. contre Cour de justice de l’Union européenne e.a.#Rectification d’ordonnance – Articles 154 et 159 bis du règlement de procédure de la Cour – Irrecevabilité manifeste.#Affaire C-21/21 P-REC.

30 September, 2021 No Comments

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