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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.

February 11, 2022 No Comments

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.

February 11, 2022 No Comments

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Pomoč, prejeta na podlagi interventnih ukrepov in njihova obravnava v davčnem obračunu za leto 2021

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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).

Obvestilo za podjetnike in podjetja: ne pozabite na oddajo obračuna DDPO in DohDej za leto 2021

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Bliža se rok za oddajo davčnega obračuna davka od dohodkov pravnih oseb (obračun DDPO) ter davčnega obračuna akontacije dohodnine in dohodnine od dohodka iz dejavnosti (obračun DohDej) za leto 2021. Oba obračuna je mogoče oddali le elektronsko prek sistema eDavki.

CELEX:62021CO0121(03): Order of the Court (Grand Chamber) of 4 February 2022.#Czech Republic v Republic of Poland.#Case C-121/21.

February 10, 2022 No Comments

CELEX:62019TJ0791: Judgment of the General Court (Tenth Chamber, Extended Composition) of 9 February 2022.#Sped-Pro S.A. v European Commission.#Case T-791/19.

February 10, 2022 No Comments

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.

February 10, 2022 No Comments

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.

February 10, 2022 No Comments

CELEX:62020CJ0522: Judgment of the Court (Third Chamber) of 10 February 2022.#OE v VY.#Reference for a preliminary ruling – Validity – Judicial cooperation in civil matters – Jurisdiction to hear and determine an application for divorce – Article 18 TFEU – Regulation (EC) No 2201/2003 – Fifth and sixth indents of Article 3(1)(a) – Difference between the length of the residence period required for the purposes of determining which court has jurisdiction – Distinction between a resident who is a national of the Member State of the court before which the application is brought and a resident who is not a national of that Member State – No discrimination on grounds of nationality.#Case C-522/20.

February 10, 2022 No Comments

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