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Zadnje novice ZDSS
CELEX:62022CJ0146: Judgment of the Court (Eighth Chamber) of 5 October 2023.#YD v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98(2) – Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services – Points 1 and 12a of Annex III – Similar foodstuffs prepared from the same main ingredient – Hot beverages prepared on the basis of milk – Application of different reduced VAT rates – Goods with the same objective characteristics and properties – Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services.#Case C-146/22.
October 5, 2023
CELEX:62022CJ0505: Judgment of the Court (Seventh Chamber) of 5 October 2023.#Deco Proteste – Editores Lda v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Article 2(1)(a) – Supply of goods for consideration – Free supply of a tablet or smartphone in exchange for a new subscription to a magazine – Concept of ‘single supply’ – Criteria – Second paragraph of Article 16 – Application of goods for business use as gifts of small value.#Case C-505/22.
October 5, 2023
Zakaj postati član ZDSS?
- Neprecenljivo povezovanje, izmenjava mnenj in izkušenj v strokovnem krogu članov ZDSS.
- Brezplačna mesečna izobraževanja, kjer skrbimo za dodano vrednost naših članov (vsaj 8x letno).
- Ekskluzivna kotizacija na osrednjih letnih dogodkih ZDSS (Kongres in Dan ZDSS).
- do -50% popust na strokovno revijo Davčno-finančna praksa in e-arhiva od leta 2000 dalje.
- Informiranje o davkih v Sloveniji in EU.
- Dodatne ugodnosti preko naših partnerjev in stanovskih organizacij.
- In druge ugodnosti članstva v ZDSS.