Razumevanje priznane obrestne mere iz sedme točke 74. člena ZDDPO-2 January 26, 2023 No Comments Pojasnilo FURS, št. 0920-14596/2022-2, 7. 10. 2022. Več o... »
Izvzem dividend po 24. členu ZDDPO-2, ki so bile obdavčene na viru January 26, 2023 No Comments Pojasnilo FURS, št. 0920-13147/2022-3, 19. 9. 2022. Več o... »
Izračun davka, ki bi ga bilo treba plačati po ZDDPO-2 za tuje dohodke, če odbitek ne bi bil možen (druga točka, prvega odstavka, 63. člena ZDDPO-2) January 26, 2023 No Comments Stališče FURS, št. 4200-6680/2022-2, 8. 8. 2022. Več o... »
Danes obeležujemo mednarodni dan carine January 26, 2023 No Comments Svetovna carinska organizacija (WCO) je razglasila 26. januar za mednarodni dan carine. Glavna tema, ki je bila izbrana za leto 2023 je vzgoja naslednje generacije, spodbujanje kulture izmenjave znanja in izkaz poklicnega ponosa v carini. Več o... »
OJ:JOC_2023_029_R_0008: Judgment of the Court of 29 July 2022 in Case E-3/22 EFTA Surveillance Authority v Iceland (Failure by an EFTA State to fulfil its obligations – Failure to comply – Regulation (EC) No 1069/2009 and Commission Regulation (EU) No 142/2011) 2023/C 29/08 January 26, 2023 No Comments Več o... »
OJ:JOC_2023_029_R_0007: Judgment of the Court of 29 July 2022 in Case E-2/22 A v the Labour and Welfare Directorate (Arbeids- og velferdsdirektoratet) (Regulation (EC) No 883/2004 – Social security – Family benefits – Transitional benefits – Requirement of occupational activity) 2023/C 29/07 January 26, 2023 No Comments Več o... »
OJ:JOC_2023_029_R_0004: Judgment of the Court of 1 June 2022 in Case E-3/21 PRA Group Europe AS v the Norwegian Government, represented by the Tax Administration (Freedom of establishment – Direct taxation – Group contribution rules – Limitation on the deductibility of interest payments to affiliated parties – Comparable situations – Another tax advantage) 2023/C 29/04 January 26, 2023 No Comments Več o... »
OJ:JOC_2023_029_R_0003: Judgment of the Court of 5 May 2022 in Case E-12/20 Telenor ASA and Telenor Norge AS v EFTA Surveillance Authority (Action for annulment of a decision of the EFTA Surveillance Authority – Competition – Article 54 EEA – Market definition – Abuse of dominant position – Margin squeeze) 2023/C 29/03 January 26, 2023 No Comments Več o... »
OJ:JOC_2023_029_R_0006: Judgment of the Court of 29 July 2022 in Case E-5/21 Anna Bryndís Einarsdóttir v the Icelandic Treasury (Articles 6 and 21 of Regulation (EC) No 883/2004 – Social security – Migrant worker – Equality of treatment – Calculation of maternity benefit) 2023/C 29/06 January 26, 2023 No Comments Več o... »
OJ:JOC_2023_029_R_0005: Judgment of the Court of 1 June 2022 in Case E-4/21 Sýn hf. v EFTA Surveillance Authority (Action for annulment of a decision of the EFTA Surveillance Authority – Article 61(3)(c) EEA – State aid – Admissibility – Obligation to initiate formal investigation procedure – Statement of reasons) 2023/C 29/05 January 26, 2023 No Comments Več o... »