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Tax & Financial Standards New
30.11.2017

Tax & Financial Standards New

Tax & Financial Standards New Judgments of the ECJ For November New Cases C 552/16 of 9 November 2017 Key aspects of the decision in the economic range: A ground for compulsory removal from the VAT register and the conditions for compulsory re-registration in that register. National legislation, such as that at issue in the main proceedings, pursuant to which compulsory removal from the VAT register of a company whose dissolution has been ordered by a court decision results, even where the dissolved company remains party to contracts in force and states that it has not ceased its activity during the period of its liquidation, in the obligation to calculate the input VAT due or paid on available assets on the date of that dissolution and to pay it to the State. Judgement in proceedings concerning the decision to remove a company from the value added tax register.

Tax & Financial Standards new
31.10.2017

Tax & Financial Standards new

Tax & Financial Standards New Judgments of the ECJ For October New Cases C 573/16 of 19 October 2017 Indirect taxes on the raising of capital - Imposition of a duty of 1.5% on the transfer into a clearance service of newly issued shares or shares intended to be listed on a stock exchange of a Member State

Tax & Financial Standards  New
28.09.2017

Tax & Financial Standards New

Tax & Financial Standards New Judgments of the ECJ For September New Cases C-605/15 of 21 September 2017 Value added tax. Exemptions for certain activities in the public interest - an exemption of the supply of services by independent groups of persons, which are carrying on an activity which is exempt from VAT - Applicability to insurance

New judgments of the court  July
24.08.2017

New judgments of the court July

Case from July C-143/16 ‘Principle of equal treatment’ in employment and occupation, concept of ‘worker’ - On-call employment contract which may be concluded with persons under 25 years of age - automatic termination of the employment contract when the worker reaches 25 years of age

Tax & Financial Standards
27.07.2017

Tax & Financial Standards

Case from July C-245/16 State aid - General exemption by category - Withdrawal of the aid - Obligation to reimburse the advance paid - Company granted State aid under a regional operational programme of the European Regional Development Fund subsequently admitted to an arrangement with creditors as a going concern - Concept of ‘collective inso

Tax & Financial Standards
04.07.2017

Tax & Financial Standards

Case from June C-571/15 Value added tax - Community Customs Code - External transit procedure - Incurrence of a customs debt and chargeability of VAT in cases of unlawful removal from customs supervision - Goods transported through a free port located in a Member State - Legislation of that Member State excluding free ports from its national fiscal territory

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