Prikaz vseh zadetkov portala ZDSS.....

CELEX:62020CJ0530: Judgment of the Court (Grand Chamber) of 22 December 2022.#SIA ‘EUROAPTIEKA’ v Ministru kabinets.#Request for a preliminary ruling from the Satversmes tiesa.#Reference for a preliminary ruling – Medicinal products for human use – Directive 2001/83/EC – Article 86(1) – Concept of ‘advertising of medicinal products’ – Article 87(3) – Rational use of medicinal products – Article 90 – Prohibited advertising methods – Advertising of medicinal products not subject to medical prescription and not reimbursed – Advertising by price – Advertising of promotional offers – Advertising of bundled sales – Prohibition.#Case C-530/20.
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CELEX:62021CO0476: Order of the Court (Chamber determining whether appeals may proceed) of 10 December 2021.#Rezon OOD v European Union Intellectual Property Office.#Appeal – EU trade mark – Determination as to whether appeals should be allowed to proceed – Article 170b of the Rules of Procedure of the Court of Justice – Request failing to demonstrate that an issue is significant with respect to the unity, consistency or development of EU law – Refusal to allow the appeal to proceed.#Case C-476/21 P.
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CELEX:62020CO0598: Order of the Court (Eighth Chamber) of 1 December 2021.#„Pilsētas zemes dienests” AS.#Request for a preliminary ruling from the Satversmes tiesa.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(l) and Article 135(2) – Leasing and letting of immovable property – Exclusion from exemption of a compulsory land lease to owners of buildings – Principle of fiscal neutrality.#Case C-598/20.
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CELEX:62020CJ0358: Judgment of the Court (Eighth Chamber) of 18 November 2021.#Promexor Trade Srl v Direcţia Generală a Finanţelor Publice Cluj – Administraţia Judeţeană a Finanţelor Publice Bihor.#Request for a preliminary ruling from the Judecătoria Oradea.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Revocation of the VAT identification of a taxable person – Refusal of the right of deduction – Formal requirements.#Case C-358/20.
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Revija DFP za leto 2022

DECEMBER 2022 Z vami je novoletna številka Davčno-finančne prakse, ki je obarvana s spremembami dohodninske zakonodaje kakor tudi Uredbe o davčni obravnavi povračil stroškov in

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