Novice ZDSS – sodbe, obvestila FURS – Page 6358 – ZDSS

Prikaz vseh zadetkov portala ZDSS.....

CELEX:62021CO0459: Order of the Court (Sixth Chamber) of 9 December 2022.#The Navigator Company SA and Navigator Pulp Figueira SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD).#Case C-459/21.

December 20, 2022 No Comments

CELEX:62022TO0110: Order of the General Court (Tenth Chamber) of 14 December 2022.#Christiane Kremer v European Commission.#Case T-110/22.

December 20, 2022 No Comments

CELEX:62022TO0111: Order of the General Court (Tenth Chamber) of 14 December 2022.#Rhonny Baert v European Commission.#Case T-111/22.

December 20, 2022 No Comments

CELEX:62021TO0717(01): Order of the General Court (First Chamber) of 14 December 2022.#ICA Traffic GmbH v European Commission.#Case T-717/21.

December 20, 2022 No Comments

CELEX:62020TO0713: Order of the General Court (Tenth Chamber) of 14 December 2022.#OQ v European Commission.#Case T-713/20 REC.

December 20, 2022 No Comments

Pripomoček za izračun splošne olajšave

December 20, 2022 No Comments

V letu 2023.

VSRS Sodba in sklep X Ips 399/2016

December 20, 2022 No Comments

V zvezi uporabo določbe prvega odstavka 148. člena ZDavP-2 Vrhovno sodišče v svoji ustavnopravni funkciji najvišjega razlagalca zakonskega prava (kar mu priznava tudi Ustavno sodišče v 9. točki odločbe U-I-517/18-10 z dne 9. 6. 2022) še pojasnjuje, da pojem prenosa dejavnosti iz te določbe ne pomeni zgolj prenosa materializiranih sredstev (ki jih v obravnavanem primeru niti ni bilo), temveč tudi nematerializiranih sredstev, kot so na primer na izkušnjah temelječe znanje (know-how), dobro ime (goodwill) ter vsa pogodbena razmerja, ki se nanašajo na konkretno poslovno dejavnost. V obravnavanem primeru bi to lahko pomenilo predvsem pogodbene odnose z vsemi dobavitelji (blaga in storitev) in morebitnimi odjemalci (pavšalni zakup storitev). Navedeno pomeni, da se mora za obstoj prenosa dejavnosti ugotoviti prenos potenciala za pridobivanje dohodkov (t.i. profit shift) in s tem vseh pričakovanih bodočih dobičkov. Ravno s tem namreč pride do morebitnega oškodovanja fiskusa,…

CELEX:62021CO0566: Ordonnance de la Cour (neuvième chambre) du 7 décembre 2022.#S contre AA.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Réponse à la question préjudicielle pouvant être clairement déduite de la jurisprudence ou ne laissant place à aucun doute raisonnable – Protection des consommateurs – Directive 93/13/CEE – Article 6, paragraphe 1 – Clauses abusives dans les contrats conclus avec les consommateurs – Contrat de prêt libellé en devise étrangère (franc suisse) – Effets de la constatation du caractère abusif d’une clause – Pouvoir du juge national – Interdiction, en principe, de compléter le contrat en révisant le contenu de la clause abusive.#Affaire C-566/21.

December 20, 2022 No Comments

This document does not exist in English.

CELEX:62022CJ0023: Judgment of the Court (Tenth Chamber) of 15 December 2022.#Caxamar – Comércio e Indústria de Bacalhau 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 – State aid – Regulation (EU) No 651/2014 – Exemption of certain categories of aid compatible with the internal market – Guidelines on regional State aid – Scope – Exclusions – Fishery and aquaculture sector – Sector for the processing and marketing of agricultural products – Concept of ‘agricultural products’ – Regulation (EU) No 1379/2013 – Common organisation of the markets in fishery and aquaculture products – Annex I – Activity of processing of fishery and aquaculture products – Salted, frozen and desalted cod.#Case C-23/22.

December 20, 2022 No Comments

CELEX:62021CJ0753: Judgment of the Court (Eighth Chamber) of 15 December 2022.#Instrubel NV and Montana Management Inc. v Montana Management Inc. and Others.#Requests for a preliminary ruling from the Cour de cassation.#Reference for a preliminary ruling – Common foreign and security policy – Regulation (EC) No 1210/2003 – Specific restrictions applicable to economic and financial relations with Iraq – Article 4 – Freezing of funds and economic resources belonging to the persons, bodies and entities associated with the regime of the former President Saddam Hussein – Article 6 – Transfer to the successor arrangements of the Iraq Development Fund – Ownership of frozen funds and economic resources.#Joined Cases C-753/21 and C-754/21.

December 20, 2022 No Comments

Želite prejemati novice o davkih ?

Naroči se na novice ZDSS (informacije iz sodišč, FURS, ZDSS….). Novice boste prejemali 3 x tedensko

Kdaj portal www.zdss.si pošilja obvestila?

Glej Tehnična opis delovanja spletne strani.