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CELEX:62020CJ0009: Judgment of the Court (Fifth Chamber) of 10 February 2022.#Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting – Letting and subletting of a property used for industrial or commercial purposes.#Case C-9/20.
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CELEX:62020CJ0009: Sodba Sodišča (peti senat) z dne 10. februarja 2022.#Grundstücksgemeinschaft Kollaustraße 136 proti Finanzamt Hamburg-Oberalster.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Finanzgericht Hamburg.#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 66, prvi odstavek, točka (b) – Obveznost obračuna DDV – Prejem plačila – Člen 167 – Nastanek in obseg pravice do odbitka vstopnega DDV – Člen 167a – Odstopanje – Obračunavanje DDV po plačani realizaciji – Najem in podnajem nepremičnine, ki je namenjena industrijski ali komercialni uporabi.#Zadeva C-9/20.
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CELEX:62021CO0672:           Ordonnance de la Cour (chambre d’admission des pourvois) du 4 février 2022.#Eos Products Sàrl contre Office de l’Union européenne pour la propriété intellectuelle (EUIPO).#Pourvoi – Marque de l’Union européenne – Admission des pourvois – Article 170 ter du règlement de procédure de la Cour – Demande ne démontrant pas l’importance d’une question pour l’unité, la cohérence ou le développement du droit de l’Union – Non-admission.#Affaire C-672/21 P.
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Pomoč, prejeta na podlagi interventnih ukrepov in njihova obravnava v davčnem obračunu za leto 2021
Skladno z računovodskimi standardi vse pomoči, prejete na podlagi interventnih ukrepov, predstavljajo prihodke davčnega zavezanca, kar pomeni, da jih je potrebno vključiti v davčni obračun davka od dohodkov pravnih oseb (DDPO) in davčni obračun akontacije dohodnine in dohodnine od dohodka iz dejavnosti (DohDej) pod zaporedno št. 1 (Prihodki, ugotovljeni po pravilih o računovodenju).
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CELEX:62020CJ0009: Judgment of the Court (Fifth Chamber) of 10 February 2022.#Grundstücksgemeinschaft Kollaustraße 136 v Finanzamt Hamburg-Oberalster.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Point (b) of the first paragraph of Article 66 – Chargeability of VAT – The time the payment is received – Article 167 – Origin and scope of the right of input VAT deduction – Article 167a – Derogation – Cash accounting – Letting and subletting of a property used for industrial or commercial purposes.#Case C-9/20.
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CELEX:62020CJ0485: Judgment of the Court (Third Chamber) of 10 February 2022.#XXXX v HR Rail SA.#Reference for a preliminary ruling – Social policy – Directive 2000/78/EC – Equal treatment in employment and occupation – Prohibition of discrimination on the ground of disability – Dismissal of a worker who had become permanently incapable of performing the essential functions of the post – Staff member completing training as part of recruitment – Article 5 – Reasonable accommodation for people with disabilities – Requirement to reassign to another post – Obligation subject to it not being a disproportionate burden for the employer.#Case C-485/20.
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