Napredno iskanje po predpisih (0)
| Naziv dokumenta | Objavljeno | Veljaven od | ||
|---|---|---|---|---|
| Sodba: C-353/00 (Keeping Newcastle Warm Limited and Commissioners of Customs & Excise) on the interpretation of Article 11A(1)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), THE... 13. 06. 2002 | Sodišče EU | 13. 06. 2002 | 13. 06. 2002 | |
| Sodba: I Up 369/2001 Jedro Podlaga za odpis amortizacije kot odhodka v postopku odmere davka od dohodkov iz dejavnosti je le izkazano lastništvo nad osnovnimi sredstvi. Izrek Pritožba zoper sodbo Upravnega sodišča Republike Slovenije v Ljubljani, št. U 1693/95-15 z dne 7.2.2001 se zavrne... 23. 05. 2002 | VSRS | 23. 05. 2002 | 23. 05. 2002 | |
| Sodba: Sklep VIII Ips 227/2001 Jedro Če delavec zboli v tujini, mora predložiti verodostojne in prepričljive dokaze o tem, da se iz zdravstvenih razlogov ni mogel pravočasno vrniti na delo. Izrek Revizija se zavrže v delu, ki se nanaša na plačilo zneska 900.000,00 SIT zaradi nezakonitega prenehanja... 14. 05. 2002 | VSRS | 14. 05. 2002 | 14. 05. 2002 | |
| Sodba: U 2284/2000 Jedro: Glede na določbo 98. člena ZUP (Uradni list SFRJ, št. 47/86) se vročitev šteje za opravljeno, ko je tožnik sklep dejansko prejel, ter je to, če njegove navedbe držijo, 7. 5. 2000, glede na izkazan prihod (šele) tega dne v Slovenijo, pa gotovo pred tem dnem ne... 04. 04. 2002 | UPRS | 04. 04. 2002 | 04. 04. 2002 | |
| Sodba: Sklep VIII Ips 125/2001 Objava v zbirki VSRS:DZ 2001-2002 Jedro Z določbo 34. člena ZZVZZ je predpisana izjema glede uživanja pravice zavarovanca do nadomestila plače. Po 2. odstavku tega zakonskega določila zavarovancu ta pravica ne preneha z zaključkom zdravljenja oziroma povrnitvijo... 26. 03. 2002 | VSRS | 26. 03. 2002 | 26. 03. 2002 | |
| Sodba: C-174/00 (Kennemer Golf & Country Club and Staatssecretaris van Financiën) on the interpretation of Article 13A(1)(m) of the Sixth Council Directive 77/388/EC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1... 21. 03. 2002 | Sodišče EU | 21. 03. 2002 | 21. 03. 2002 | |
| Sodba: C-267/00 (Commissioners of Customs and Excise and Zoological Society of London) on the interpretation of the second indent of Article 13A(2)(a) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment... 21. 03. 2002 | Sodišče EU | 21. 03. 2002 | 21. 03. 2002 | |
| Sodba: I Up 689/2001 Jedro Določbo 2. točke 1. odstavka 171. člena ZDO je mogoče uporabiti le v primeru, če lastnik oziroma uživalec poslovni prostor uporablja za opravljanje svoje dejavnosti, pri čemer ni pomembno, ali opravlja gospodarsko ali kakšno drugo dejavnost v skladu s predpisi... 20. 03. 2002 | VSRS | 20. 03. 2002 | 20. 03. 2002 | |
| Sodba: VIII Ips 102/2001 Jedro Kolektivna pogodba velja za vse delavce, ki delo trajno opravljajo na območju Republike Slovenije, tudi če gre za delodajalce, ki niso člani Gospodarske zbornice Slovenije. To pomeni, da je po veljavni pravni ureditvi pri priznavanju pravic iz delovnega razmerja... 12. 03. 2002 | VSRS | 12. 03. 2002 | 12. 03. 2002 | |
| Sodba: C-235/00 (Commissioners of Customs & Excise and CSC Financial Services Ltd) on the interpretation of Article 13B(d)(5) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1... 13. 12. 2001 | Sodišče EU | 13. 12. 2001 | 13. 12. 2001 | |
| Sodba: Sodba VIII Ips 49/2001 Objava v zbirki VSRS:DZ 2001-2002 Jedro Pravica delavca, da ostane v delovnem razmerju do dokončne odločitve o prenehanju delovnega razmerja je korelat dolžnostnemu upravičenju delodajalca, da ne sme izvršiti svoje odločitve pred njeno dokončnostjo. Izrek Revizija se... 11. 12. 2001 | VSRS | 11. 12. 2001 | 11. 12. 2001 | |
| Sodba: C-184/00 (Office des produits wallons ASBL and Belgian State) on the interpretation of Article 11A(1)(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), THE... 22. 11. 2001 | Sodišče EU | 22. 11. 2001 | 22. 11. 2001 | |
| Sodba: Sklep VIII Ips 5/2001 Jedro Če je iz zdravniških spričeval, enako pa tudi iz izjave revidentove izbrane zdravnice razvidno, da v spornem obdobju ni bilo potrebe po bolniškem staležu, kar je potrdila v izpodbijani odločbi tudi zdravniška komisija II. stopnje, je sodišče imelo dejansko... 06. 11. 2001 | VSRS | 06. 11. 2001 | 06. 11. 2001 | |
| Sodba: Sklep II Ips 310/2001 Jedro Primerni izvršilni naslov za sodno zavarovanje z vknjižbo zastavne pravice na nepremičnini za izterjavo davkov in prispevkov iz dejavnosti je dolgovni seznam davčnega organa, ki vsebuje navedbo dolžnika, vrste njegovih obveznosti, višine glavnic in pripadajočih... 18. 10. 2001 | VSRS | 18. 10. 2001 | 18. 10. 2001 | |
| Sodba: C-108/99 (Commissioners of Customs & Excise and Cantor Fitzgerald International) on the interpretation of Article 13B(b) of the Sixth Council Directive of 17 May 1977 (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1... 09. 10. 2001 | Sodišče EU | 09. 10. 2001 | 09. 10. 2001 | |
| Sodba: C-409/98 (Commissioners of Customs & Excise and Mirror Group plc) on the interpretation of Article 13B(b) of the Sixth Council Directive of 17 May 1977 (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1... 09. 10. 2001 | Sodišče EU | 09. 10. 2001 | 09. 10. 2001 | |
| Sodba: Sklep II Ips 66/2001 Jedro: ZGD v delu, ki ureja prenehanje družbe po skrajšanem postopku (394. do 398. člen ZGD) sicer nima določb, ki bi neposredno urejale delitev premoženja, ki je preostalo po prenehanju družbe. Ta okoliščina pa ne more pomeniti, da se premoženje družbe, ki je ostalo... 04. 10. 2001 | VSRS | 04. 10. 2001 | 04. 10. 2001 | |
| Sodba: C-326/99 (Stichting 'Goed Wonen' and Staatssecretaris van Financiën) THE COURT (Fifth Chamber), composed of: A. La Pergola (Rapporteur), President of the Chamber, M. Wathelet, D.A.O. Edward, P. Jann and C.W.A. Timmermans, Judges,Advocate General: F.G. Jacobs,Registrar: D. Louterman-Hubeau, Head of Division,after considering the written... 04. 10. 2001 | Sodišče EU | 04. 10. 2001 | 04. 10. 2001 | |
| Sodba: C-16/00 (Cibo Participations SA and Directeur régional des impôts du Nord-Pas-de-Calais) on the interpretation of Article 4(1) and (2), Article 13B(d) and Article 17(2)(a) and (5) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax... 27. 09. 2001 | Sodišče EU | 27. 09. 2001 | 27. 09. 2001 | |
| Sodba: VIII Ips 173/2001 Jedro V sporu, v katerem delodajalec od Zavoda za zdravstveno zavarovanje zahteva vračilo nadomestil plač, izplačanih njegovi delavki za čas začasne zadržanosti od dela zaradi bolezni, odloča sodišče splošne pristojnosti v gospodarskem sporu. Izrek Za odločanje v tem... 18. 06. 2001 | VSRS | 18. 06. 2001 | 18. 06. 2001 | |
| Sodba: Sklep VIII R 16/2001 Jedro V sporu, v katerem delodajalec od Zavoda za zdravstveno zavarovanje zahteva vračilo nadomestil plač, izplačanih njegovi delavki za čas začasne zadržanosti od dela zaradi bolezni, odloča sodišče splošne pristojnosti v gospodarskem sporu. Izrek Za odločanje v tem... 18. 06. 2001 | VSRS | 18. 06. 2001 | 18. 06. 2001 | |
| Sodba: C-40/00 (Commission of the European Communities v French Republic) THE COURT (Fifth Chamber), composed of: A. La Pergola, President of the Chamber, D.A.O. Edward, P. Jann, S. von Bahr (Rapporteur) and C.W.A. Timmermans, Judges,Advocate General: L.A. Geelhoed,Registrar: R. Grass,having regard to the report of the Judge-Rapporteur,after... 14. 06. 2001 | curia.europa.eu | 14. 06. 2001 | 14. 06. 2001 | |
| Sodba: C-345/99 (Commission of the European Communities v French Republic supported by United Kingdom of Great Britain and Northern Ireland) THE COURT (Fifth Chamber), composed of: A. La Pergola, President of the Chamber, D.A.O. Edward, P. Jann, S. von Bahr (Rapporteur) and C.W.A. Timmermans, Judges,Advocate General: L.A. Geelhoed,Registrar: R. Grass,having regard to the report of the Judge-Rapporteur,after... 14. 06. 2001 | Sodišče EU | 14. 06. 2001 | 14. 06. 2001 | |
| Sodba: C-322/99 (Finanzamt Burgdorf and Hans-Georg Fischer) on the interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), THE COURT (Fifth Chamber... 17. 05. 2001 | Sodišče EU | 17. 05. 2001 | 17. 05. 2001 | |
| Sodba: Sklep VIII Ips 182/2000 Jedro Pri priznavanju pravic iz zdravstvenega zavarovanja je zato treba v primerih, ki jih obravnavajo določbe 34. člena ZZVZZ razčistiti dve vprašanji. Prvič vprašanje zavarovančeve začasne nezmožnosti za delo zaradi bolezni in drugič izpolnjevanje pogojev za... 24. 04. 2001 | VSRS | 24. 04. 2001 | 24. 04. 2001 | |
| Sodba: I Up 204/98 Jedro Davčni organ davek na dediščino odmeri na podlagi določb ZDO. Plačilo davka na dediščino je naloženo dedičem. Izrek Pritožba se zavrne in se potrdi sodba Upravnega sodišča Republike Slovenije, opr. št. U 512/97-12 z dne 29.10.1998. Obrazložitev Z izpodbijano... 05. 04. 2001 | VSRS | 05. 04. 2001 | 05. 04. 2001 | |
| Sodba: C-415/98 (Laszlo Bakcsi and Finanzamt Fürstenfeldbruck) THE COURT (Fifth Chamber), composed of: D.A.O. Edward, acting as President of the Fifth Chamber, P. Jann and L. Sevón (Rapporteur), Judges,Advocate General: A. Saggio,Registrar: L. Hewlett, Administrator,after considering the written observations submitted on behalf of... 08. 03. 2001 | Sodišče EU | 08. 03. 2001 | 08. 03. 2001 | |
| Sodba: C-240/99 (Sweden against Försäkringsaktiebolaget Skandia (pubi)) on the interpretation of Article 13B(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnovertaxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), THE COURT... 08. 03. 2001 | Sodišče EU | 08. 03. 2001 | 08. 03. 2001 | |
| Sodba: C-408/98 (Abbey National plc and Commissioners of Customs and Excise) on the interpretation of Articles 5(8) and 17(2)(a) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145... 22. 02. 2001 | Sodišče EU | 22. 02. 2001 | 22. 02. 2001 | |
| Sodba: C-150/99 (Svenska Staten (Swedish State) and Stockholm Lindöpark AB and between Stockholm Lindöpark AB and Svenska Staten (Swedish State)) on the interpretation of Article 13A(1)(m) and Article 13B(b) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ... 18. 01. 2001 | Sodišče EU | 18. 01. 2001 | 18. 01. 2001 | |
| Sodba: C-446/98 (Fazenda Pública and Câmara Municipal do Porto, third party: Ministério Público) THE COURT (Fifth Chamber), composed of: A. La Pergola (Rapporteur), President of the Chamber, D.A.O. Edward and P. Jann, Judges,Advocate General: S. Alber,Registrar: L. Hewlett, Administrator,after considering the written observations submitted on behalf of... 14. 12. 2000 | Sodišče EU | 14. 12. 2000 | 14. 12. 2000 | |
| Sodba: C-142/99 (Floridienne SA Berginvest SA and Belgian State) on the interpretation of Article 19 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), THE... 14. 11. 2000 | Sodišče EU | 14. 11. 2000 | 14. 11. 2000 | |
| Sodba: VIII Ips 74/2000 Jedro Znak hujše kršitve delovne obveznosti, storjene zaradi zlorabe pravice do bolezenskega dopusta predstavlja ravnanje zavarovanca, ki nasprotuje namenu zaradi katerega mu je bila bolezenska odsotnost z dela zaradi bolezni priznana. Izrek Revizija se zavrne... 07. 11. 2000 | VSRS | 07. 11. 2000 | 07. 11. 2000 | |
| Sodba: C-454/98 (Schmeink & Cofreth AG & Co. KG and Finanzamt Borken, and between Manfred Strobel and Finanzamt Esslingen) on the interpretation of Article 21(1)(c) of the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), THE COURT... 19. 09. 2000 | Sodišče EU | 19. 09. 2000 | 19. 09. 2000 | |
| Sodba: C-358/97 (Commission of the European Communities, represented by H. Michard and B. Doherty, of its Legal Service applicant, v Ireland, represented by M.A. Buckley, Chief State Solicitor, acting as Agent defendant) THE COURT, composed of: G.C. Rodríguez Iglesias, President, J.C. Moitinho de Almeida (Rapporteur), L. Sevón, R. Schintgen (Presidents of Chambers), P.J.G. Kapteyn, C. Gulmann, J.-P. Puissochet, P. Jann, H. Ragnemalm, V. Skouris and F. Macken, Judges,Advocate General... 12. 09. 2000 | Sodišče EU | 12. 09. 2000 | 12. 09. 2000 | |
| Sodba: C-276/97 (Commission of the European Communities applicant, v French Republic defendant) APPLICATION for a declaration that,- by failing to charge value added tax on motorway tolls as consideration for the service supplied to users, contrary to Articles 2 and 4 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of... 12. 09. 2000 | Sodišče EU | 12. 09. 2000 | 12. 09. 2000 | |
| Sodba: C-384/98 (D. and W., intervener: Österreichischer Bundesschatz) on the interpretation of Article 13A(1)(c) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1... 14. 06. 2000 | Sodišče EU | 14. 06. 2000 | 14. 06. 2000 | |
| Sodba: C-396/98 (Grundstückgemeinschaft Schloßstraße GbR and Finanzamt Paderborn) on the interpretation of Article 17 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145 p. 1), THE COURT... 08. 06. 2000 | Sodišče EU | 08. 06. 2000 | 08. 06. 2000 | |
| Sodba: C-400/98 (Finanzamt Goslar and Brigitte Breitsohl) on the interpretation of Articles 4, 17 and 28 of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145 p. 1... 08. 06. 2000 | Sodišče EU | 08. 06. 2000 | 08. 06. 2000 | |
| Sodba: I Cpg 20/2000 Jedro: Samo dejstvo, da je tožeča stranka zavarovanec iz iste zavarovalne pogodbe, iz katere tožena stranka uveljavlja nasprotno terjatev zoper drugega od zavarovancev, ne pomeni, da je tožeča stranka solidarni upnik, če solidarnost ni izrecno dogovorjena ali z zakonom... 01. 06. 2000 | VSK | 01. 06. 2000 | 01. 06. 2000 | |
| Sodba: U 651/95 Jedro Zakon o davkih občanov (ZDO) ureja kategorije dedičev, ki so zavezani k plačilu davka na dediščine in darila in jih glede stopenj razvršča v tri različne skupine. Pri uvrščanju v posamezno skupino je potrebno upoštevati le osebe, točno določene v ZDO, ne pa vseh... 17. 02. 2000 | VSRS | 17. 02. 2000 | 17. 02. 2000 | |
| Sodba: C-23/98 (Staatssecretaris van Financiën and J. Heerma) THE COURT (Sixth Chamber), composed of: P.J.G. Kapteyn, acting for the President of the Sixth Chamber, G. Hirsch (Rapporteur) and H. Ragnemalm, Judges,Advocate General: G. Cosmas,Registrar: H.A. Rühl, Principal Administrator,after considering the written observations... 27. 01. 2000 | Sodišče EU | 27. 01. 2000 | 27. 01. 2000 | |
| Sodba: U 707/95 Jedro Če je bil sporni davek tožnici odmerjen na podlagi podatkov njene napovedi in tožnica niti ne trdi, da bi njena napoved vsebovala podatke, ki bi kazali na to, da tožnica kot lastnica poslovnega prostora ni davčna zavezanka in tudi ne zatrjuje, da bi kdo drug... 02. 12. 1999 | VSRS | 02. 12. 1999 | 02. 12. 1999 | |
| Sodba: C-305/97 (Royscot Leasing Ltd and Royscot Industrial Leasing Ltd, Allied Domecq plc, T.C. Harrison Group Ltd and Commissioners of Customs & Excise) on the interpretation of Article 11(4) of Second Council Directive 67/228/EEC of11 April 1967 on the harmonisation of legislation of Member States concerningturnover taxes - Structure and procedures for application of the common system of value added tax (OJ, English... 05. 10. 1999 | Sodišče EU | 05. 10. 1999 | 05. 10. 1999 | |
| Sodba: C-216/97 (Jennifer Gregg and Mervyn Gregg and Commissioners of Customs & Excise) THE COURT, composed of: G.C. Rodríguez Iglesias, President, P.J.G. Kapteyn, G. Hirsch (Rapporteur) and P. Jann (Presidents of Chambers), J.C. Moitinho de Almeida, J.L. Murray, D.A.O. Edward, H. Ragnemalm and R. Schintgen, Judges,Advocate General: G. Cosmas,Registrar... 07. 09. 1999 | Sodišče EU | 07. 09. 1999 | 07. 09. 1999 | |
| Sodba: C-48/97 (Kuwait Petroleum (GB) Ltd and Commissioners of Customs & Excise) on the interpretation of Articles 2, point 1, 5(6), 11A(3)(b) and 27 of the SixthCouncil Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws ofthe Member States relating to turnover taxes - Common system of value added tax:uniform basis of assessment... 27. 04. 1999 | Sodišče EU | 27. 04. 1999 | 27. 04. 1999 | |
| Sodba: C-349/96 (Card Protection Plan Ltd and Commissioners of Customs and Excise) on the interpretation of Articles 2(1) and 13B(a) of Sixth Council Directive77/388/EEC of 17 May 1977 on the harmonisation of the laws of the MemberStates relating to turnover taxes - Common system of value added tax: uniformbasis of assessment (OJ 1977 L 145, p. 1... 25. 02. 1999 | Sodišče EU | 25. 02. 1999 | 25. 02. 1999 | |
| Sodba: C-172/96 (The Commissioners of Customs and Excise and First National Bank of Chicago) on the interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), THE COURT (Fifth Chamber... 14. 07. 1998 | Sodišče EU | 14. 07. 1998 | 14. 07. 1998 | |
| Sodba: C-283/95 (Karlheinz Fischer and Finanzamt Donaueschingen) on the interpretation of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), THE COURT (Sixth... 11. 06. 1998 | Sodišče EU | 11. 06. 1998 | 11. 06. 1998 | |
| Sodba: C-364/95 (T. Port GmbH & Co. and Hauptzollamt Hamburg-Jonas) on the interpretation of Article 234 of the EC Treaty, on the validity ofCommission Regulation (EC) No 478/95 of 1 March 1995 on additional rules forthe application of Council Regulation (EEC) No 404/93 as regards the tariffquota arrangements for imports of bananas... 10. 03. 1998 | Sodišče EU | 10. 03. 1998 | 10. 03. 1998 |
