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Zadnje novice ZDSS
CELEX:62023CA0107: Case C-107/23 PPU, Lin: Judgment of the Court (Grand Chamber) of 24 July 2023 (request for a preliminary ruling from the Curtea de Apel Brașov — Romania) — Criminal proceedings against C.I., C.O., K.A., L.N., S.P. (Reference for a preliminary ruling — Protection of the financial interests of the European Union — Article 325(1) TFEU — PFI Convention — Article 2(1) — Obligation to counter fraud affecting the financial interests of the European Union by taking effective deterrent measures — Obligation to provide for criminal penalties — Value added tax (VAT) — Directive 2006/112/EC — Serious VAT fraud — Limitation period for criminal liability — Judgment of a constitutional court invalidating a national provision governing the grounds for interrupting that period — Systemic risk of impunity — Protection of fundamental rights — Article 49(1) of the Charter of Fundamental Rights of the European Union — Principle that offences and penalties must be defined by law — Requirements of foreseeability and precision of criminal law — Principle of the retroactive application of the more lenient criminal law (lex mitior) — Principle of legal certainty — National standard of protection of fundamental rights — Duty on the courts of a Member State to disapply judgments of the constitutional court and/or the supreme court of that Member State in the event that they are incompatible with EU law — Disciplinary liability of judges in the event of non-compliance with those judgments — Principle of the primacy of EU)
September 11, 2023
CELEX:62022CA0344: Case C-344/22, Gemeinde A: Judgment of the Court (Tenth Chamber) of 13 July 2023 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Gemeinde A v Finanzamt (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(c) — Supply of services for consideration — Bodies governed by public law — Municipality collecting a spa tax for the provision of spa facilities accessible to everyone)
September 11, 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.