Napoteni vozniki

V mesecu aprilu (18. 4. 2023) je v Republiki Sloveniji začel veljati Zakon o čezmejnem izvajanju storitev (Uradni list RS, 40/23; v nadaljnjem besedilu ZČmIS-1), v katerega je implementirana Direktiva 1057/2020 o določitvi posebnih pravil v zvezi z Direktivo 96/71/ES in Direktivo 2014/67/EU za napotitev voznikov v sektorju cestnega prometa ter spremembi Direktive 2006/22/ES glede zahtev za izvrševanje in Uredbe (EU) št. 1024/2012 v okviru mobilnostnega svežnja I.
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Dva dogodka ZDSS, dne 22.9.2023 (Dan odprtih vrat ZDSS 2023) in 23.11.2023 (Dan ZDSS 2023)

Vse člane ZDSS, naročnike na revijo DFP in druge sodelavce vabimo na: Dan ZDSS 2023 na temo: Poklic davčni svetovalec – reguliran / nereguliran poklic in pomen davčnega svetovanja za izboljšanja pravne varnosti za plačnike davkov (podjetja) in za znižanje sive ekonomije pri nas – 23.11.2023 PRIJAVE: So možne preko spletne strani www.zdss.si. Več o dogodku: kliknite…

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Odprli smo novo temo v TAX FORUMU: Predlog sprememb ZDDPO-2 – rok za pripombe je 15.8.2023

Kje se nahaja prispevek – Predlog sprememb ZDDPO-2? Glej strokovne skupine ZDSS – TAX FORUM Do kdaj je rok za pripombe, ki jih lahko odda vsak? Rok za pripombe je 15.8.2023. Ali bo ZDSS podala stališče o predlogu sprememb? Da, v kolikor bo strokovna skupina ZDSS ocenila, da je to smiselno. Admin ZDSS.

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CELEX:62023CJ0107: Judgment of the Court (Grand Chamber) of 24 July 2023.#Criminal proceedings against Statul român.#Reference for a preliminary ruling – Protection of the financial interests of the European Union – Article 325(1) TFEU – PFI Convention – Article 2(1) – Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures – Obligation to provide for criminal penalties – Value added tax (VAT) – Directive 2006/112/EC – Serious VAT fraud – Limitation period for criminal liability – Judgment of a constitutional court invalidating a national provision governing the grounds for interrupting that period – Systemic risk of impunity – Protection of fundamental rights – Article 49(1) of the Charter of Fundamental Rights of the European Union – Principle that offences and penalties must be defined by law – Requirements of foreseeability and precision of criminal law – Principle of the retroactive application of the more lenient criminal law (lex mitior) – Principle of legal certainty – National standard of protection of fundamental rights – Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law – Disciplinary liability of judges in the event of non-compliance with those judgments – Principle of the primacy of EU law.#Case C-107/23 PPU.

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