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CELEX:62020TA0582: Case T-582/20: Judgment of the General Court of 19 October 2022 — Ighoga Region 10 and Others v Commission (State aid — Construction of a hotel and congress centre in Ingolstadt — Decision finding no State aid — Procedural rights of interested parties — Failure to initiate formal investigation procedure — No serious difficulties)
January 9, 2023
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CELEX:62020TA0298: Case T-298/20: Judgment of the General Court of 26 October 2022 — KD v EUIPO (Civil service — Members of the temporary staff — 2019 Appraisal exercise — Appraisal report — Pre-litigation procedure — Admissibility — Obligation to state reasons — Rights of the defence — Duty of care — Liability — Non-material damage)
January 9, 2023
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CELEX:62020TA0271: Case T-271/20: Judgment of the General Court of 19 October 2022 — JS v SRB (Civil service — Members of the temporary staff — Time limit for complaints — Admissibility — Psychological harassment — Article 12a of the Staff Regulations — Request for assistance — Article 24 of the Staff Regulations — Rejection of the request — Absence of prima facie evidence — Duty to have regard for the welfare of staff — Liability)
January 9, 2023
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CELEX:62020TA0270: Case T-270/20: Judgment of the General Court of 19 October 2022 — JS v SRB (Civil service — Members of the temporary staff — Appraisal report — 2018 appraisal exercise — Manifest error of assessment — Principle of impartiality — Right to a fair hearing — Article 26 of the Staff Regulations — Duty to have regard for the welfare of staff — Liability)
January 9, 2023
No Comments
CELEX:62022CN0688: Case C-688/22 P: Appeal brought on 8 November 2022 by Methanol Holdings (Trinidad) Ltd against the judgment of the General Court (Eighth Chamber, Extended Composition) delivered on 14 September 2022 in Case T-744/19, Methanol Holdings (Trinidad) v Commission
January 9, 2023
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CELEX:62021CC0056: Opinion of Advocate General Kokott delivered on 24 March 2022.#UAB „ARVI“ ir ko v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos vyriausybės.#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.
January 8, 2023
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CELEX:62021CC0098: Opinion of Advocate General Pitruzzella delivered on 3 March 2022.#Finanzamt R v W-GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1), Article 9(1), Article 167 and Article 168(a) – Deduction of input tax – Definition of ‘taxable person’ – Holding company – Expenditure linked to a shareholder contribution in kind to its subsidiaries – No contribution of expenditure to the general costs – Subsidiaries’ activities largely tax-exempt.#Case C-98/21.
January 8, 2023
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UPRS Sodba in sklep II U 150/2017-16
January 6, 2023
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Davčni organ je kupoprodajno pogodbo oziroma njeno vsebino ocenil kot neverodostojno, saj med slednjo in samim nakazilom denarja ni najti verodostojne povezave. Takšne ugotovitve davčnega organa so pavšalne in neutemeljene. V kolikor kupec sporne pogodbe ni evidentiral v svojih poslovnih knjigah, to ne pomeni, da kupoprodajna pogodba ni bila sklenjena oziroma, da je njena vsebina neverodostojna.
UPRS Sodba II U 214/2019-24
January 6, 2023
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Tožnica z ugovori listispendence, res iudicata in ne bis in idem ne more biti uspešna. V postopku davčne izvršbe namreč ni prišlo do visečnosti pravde (litispendence), pravnomočno razsojene stvari (res iudicata) ali do tega, da bi bilo dvakrat odločeno o isti stvari (ne bis in idem). Navedeni instituti se namreč nanašajo na vsebinsko – materialno odločanje v sporih iz premoženjskih in civilnopravnih razmerij, v upravnem postopku pa 4. točka prvega odstavka 129. člena ZUP ponovno odločanje onemogoča v primeru materialne pravnomočnosti, če je stranka s pravnomočno odločbo pridobila kakšne pravice ali so ji bile naložene kakšne obveznosti, v primeru zavrnilne odločbe pa, če se dejansko stanje in pravna podlaga ni spremenila. V predmetni zadevi ne gre za tovrstne situacije in postopke. Izpodbijana odločitev je bila sprejeta v postopku davčne izvršbe, ki teče vse dokler ni dolg v celoti poplačan, ali nastopi katera od drugih okoliščin iz 155. člena ZDavP-2,…
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