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
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
Judgment C 132/16 Reference for a preliminary ruling of Bulgaria Reference for a preliminary ruling - VAT legislation - Deduction of tax - Free supply of services in favor of municipal infrastructure - Link to the economic activity of the taxable person - Economic purpose in relation to a link of conduct - Accounting for costs as general costs)
Case from April C-336/15 Social policy - Safeguarding of employees’ rights in the event of transfers of undertakings - Collective agreements applicable to the transferee and the transferor - Additional periods of notice granted to dismissed workers
Case from March C-496/15, 2017 Employment, equal treatment and workers’ families - Freedom of movement for workers - Frontier worker subject to income tax in the Member State of residence - Benefit paid by the Member State of employment in the event of the employer’s insolvency - Bilateral convention for the avoidance of double taxation
Social Security. Component "care" aid to dependent persons with disabilities (disability living allowance). Provided the risk of "old age" person who finally ceased all professional activity. Concepts of 'sickness', 'invalidity benefit' and 'competent State'