Prikaz vseh zadetkov portala ZDSS.....
CELEX:62020CJ0333: Judgment of the Court (Fifth Chamber) of 7 April 2022.#Berlin Chemie A. Menarini SRL v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti – Direcţia Generală Regională a Finanţelor Publice Bucureşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 44 – Place of supply of services – Implementing Regulation (EU) No 282/2011 – Article 11(1) – Provision of services – Point of reference for tax purposes – Concept of a ‘fixed establishment’ – Company from one Member State affiliated to a company located in another Member State – Suitable structure in terms of human and technical resources – Ability to receive and use the services for the fixed establishment’s own needs – Marketing, regulatory, advertising and representation services provided by a related company to the recipient company.#Case C-333/20.
January 3, 2023
No Comments
CELEX:62020CJ0141: Sodba Sodišča (prvi senat) z dne 1. decembra 2022.#Finanzamt Kiel proti Norddeutsche Gesellschaft für Diakonie mbH.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Šesta direktiva 77/388/EGS – Člen 4(4), drugi pododstavek – Davčni zavezanci – Možnost držav članic, da kot enega davčnega zavezanca obravnavajo subjekte, ki so kljub temu, da so pravno neodvisni, med seboj finančno, gospodarsko in organizacijsko tesno povezani (skupina za DDV) – Nacionalna ureditev, s katero je nosilec skupine za DDV določen kot en davčni zavezanec – Pojem ,finančne tesne povezave‘ – Nujnost, da ima nosilec integrirane skupine poleg večinskega deleža tudi večino glasovalnih pravic – Neobstoj – Presoja neodvisnosti gospodarskega subjekta na podlagi standardiziranih meril – Obseg.#Zadeva C-141/20.
January 3, 2023
No Comments
Povračila stroškov in drugi dohodki iz delovnega razmerja
January 3, 2023
No Comments
Upoštevani spremenjeni neobdavčeni zneski (sprememba Uredbe, Uradni list RS, št. 162/2022) ter novosti po ZDoh-2AA.
CELEX:62022CO0357: Order of the Court (Tenth Chamber) of 19 December 2022.#Ahmad Aziz v European Data Protection Supervisor.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Law governing the institutions – Protection of personal data – Regulation (EU) 2018/1725 – Refusal of access to personal data allegedly held by the European Commission and the European External Action Service (EEAS) – Complaints to the European Data Protection Supervisor (EDPS) following the refusal of access – Action directed against the implied rejection of the complaints – Admissibility – Article 76(d) of the Rules of Procedure of the General Court – Sufficiently clear and precise statement of the pleas in law relied on – Appeal in part manifestly inadmissible and in part manifestly unfounded.#Case C-357/22 P.
January 3, 2023
No Comments
CELEX:62021CO0597(01): Ordonnance de la Cour (sixième chambre) du 15 décembre 2022.#Centro Petroli Roma Srl contre Agenzia delle Dogane e dei Monopoli.#Renvoi préjudiciel – Articles 53 et 99 du règlement de procédure de la Cour – Article 267 TFUE – Portée de l’obligation de renvoi des juridictions nationales statuant en dernier ressort – Exceptions à cette obligation – Critères – Situations dans lesquelles l’interprétation correcte du droit de l’Union s’impose avec une telle évidence qu’elle ne laisse place à aucun doute raisonnable – Condition pour la juridiction nationale statuant en dernier ressort d’être convaincue que la même évidence s’imposerait également aux autres juridictions de dernier ressort des États membres et à la Cour.#Affaire C-597/21.
January 3, 2023
No Comments
This document does not exist in English.
CELEX:62022CO0315: Order of the Court (Tenth Chamber) of 19 December 2022.#Ahmad Aziz v European External Action Service.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Access to documents – Regulation (EC) No 1049/2001 – Documents allegedly held by the European External Action Service (EEAS) – Action directed against the implied rejection of the request for access to documents – Admissibility – Article 76(d) of the Rules of Procedure of the General Court – Sufficiently clear and precise statement of the pleas in law relied on – Appeal in part manifestly inadmissible and in part manifestly unfounded.#Case C-315/22 P.
January 3, 2023
No Comments
CELEX:62022CO0317: Order of the Court (Tenth Chamber) of 19 November 2022.#Ahmad Aziz v European External Action Service.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Access to documents – Regulation (EC) No 1049/2001 – Documents allegedly held by the European External Action Service (EEAS) – Action directed against the express rejection of the request for access to documents – Admissibility – Article 76(d) of the Rules of Procedure of the General Court – Sufficiently clear and precise statement of the pleas in law relied on – Appeal in part manifestly inadmissible and in part manifestly unfounded.#Case C-317/22 P.
January 3, 2023
No Comments
CELEX:62022CO0144: Ordonnance de la Cour (sixième chambre) du 15 décembre 2022.#Società Eredi Raimondo Bufarini Srl – Servizi Ambientali contre Ministero dell’Interno e.a.#Renvoi préjudiciel – Articles 53 et 99 du règlement de procédure de la Cour – Article 267 TFUE – Portée de l’obligation de renvoi des juridictions nationales statuant en dernier ressort – Exceptions à cette obligation – Critères – Situations dans lesquelles l’interprétation correcte du droit de l’Union s’impose avec une telle évidence qu’elle ne laisse place à aucun doute raisonnable – Condition pour la juridiction nationale statuant en dernier ressort d’être convaincue que la même évidence s’imposerait également aux autres juridictions de dernier ressort des États membres et à la Cour.#Affaire C-144/22.
January 3, 2023
No Comments
This document does not exist in English.
CELEX:62021CJ0656: Judgment of the Court (Fifth Chamber) of 22 December 2022.#IM Gestão de Ativos (IMGA) – Sociedade Gestora de Organismos de Investimento Coletivo SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD).#Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(a) – Indirect taxes on the raising of capital – Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities.#Case C-656/21.
January 2, 2023
No Comments
- Blog o davkih – članki(42)
- CFE novice(14)
- Državni zbor RS – zakoni(4078)
- EUR LEX – RSS(23904)
- FURS novice fizične osebe – RSS(15332)
- Izjave ZDSS za javnost(16)
- Izobraževanja in izobraževalni dogodki ZDSS(61)
- Novice DFP(36)
- Novice in stališča ZDSS-ja (izjave za javnost, strokovna stališča)(61)
- Novice RSS FURS podjetja(27528)
- Novice sodbe slovenskih sodišč DAVKI RSS(1187)
- Novice ZDSS – razpisi in druge koristne informacije(12)
- Novice ZDSS (Dogodki, obvestila…) – vsa lastna obvestila ZDSS(148)
- Obvestila ZDSS – delovanje organov ZDSS(18)
- Strokovna mnenja ZDSS(7)
- ZDSS v drugih medijih(4)
Želite prejemati novice o davkih ?
Naroči se na novice ZDSS (informacije iz sodišč, FURS, ZDSS….). Novice boste prejemali 3 x tedensko