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New judgments of the court February .         Tax & Financial Standards

30.03.2017

New judgments of the court February . Tax & Financial Standards

New judgments of the court February

 

     Tax & Financial Standards

 

Case from February 1, 2017

 

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'

 

Key aspects of the decision in the economic range:

 

Social security schemes to employed persons, self-employed persons and members of their families moving within the Community. Long-term or one-time payments related to lasting circumstances. Subsistence allowance for disabled persons (component "care"). Social security for migrant workers - the right to transfer the benefit. Concepts of 'sickness', 'invalidity benefit' and 'competent State'.

Case 443/16 from February , 2017

Successive fixed-term contracts in the public sector - Changing full-time posts into part-time posts - Principle of non-discrimination - Concepts of ‘comparable permanent worker’ and ‘employment conditions’

 

     Key aspects of the decision in the economic range:

Social Policy. Framework agreement on fixed-term work. A framework to prevent abuse arising from the use of successive fixed-term employment contracts or relationships. Allowing a reduction in working hours solely because the person involved is an interim civil servant.

Economic situation, which makes a reduction in expenditure necessary, and which has been compelled by the reduction in the budget appropriation - administration’s prerogative to organise itself. The application of national legislation giving rise to a difference of treatment to the detriment of fixed-term workers. Concepts of ‘comparable permanent worker’ and ‘employment conditions’.

In proceedings between Francisco Rodrigo Sanz and the Universidad Politécnica de Madrid (Polytechnic University of Madrid), regarding the decision of the UPM to reduce the applicant’s working hours by switching him from a full-time to a part-time post.

Case 499/15 from February 2017

 

Competence in relation to parental responsibility in relation to maintenance obligations - Opposing decisions given by courts of different Member States - Child habitually resident in the Member State of residence of his mother

 

Key aspects of the decision in the economic range:

 

Jurisdiction of the courts of the Member State of residence of the father to amend a decision that has acquired the force of res judicata and they have decreed earlier in relation to the residence of the child maintenance obligations and exercise of rights of access.

The term "habitual residence"

 

 

Case 317/15 from February 2017

Free movement of capital to or from third countries involving the provision of financial services - Financial assets held in a Swiss bank account -Additional assessment for recovery

 

Key aspects of the decision in the economic range:

 

Free movement of capital. Concept of a movement of capital involving the provision of financial services.

Additional assessment for recovery - recovery period. Extension of the recovery period in the case of assets held outside the Member State of residence.

In proceedings concerning additional assessments for recovery in relation to income tax and social insurance contributions for the tax years from 1998 to 2006.

 

Case 507/15 from February 2017

Freedom of establishment - Self-employed commercial agents - Commercial agency contract

 

Key aspects of the decision in the economic range:

Coordination of the laws of the Member States relating to self-employed commercial agents.

Commercial representation contracts where principal and commercial agent are established in different Member States. Choice of Belgian law clause. EEC-Turkey Association Agreement.

In proceedings between Agro Foreign Trade & Agency Ltd and Petersime NV, concerning payment of various forms of compensation owed as a consequence of the termination, by Petersime, of the commercial agency contract between those two companies.

 

January

 

Case 37/16 from January 2017

 

Common system of value added tax - Taxable transactions - Concept of ‘supply of services for consideration’ - Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights

 

           Key aspects of the decision in the economic range:

                        The request has been made in proceedings between the Minister Finansów (Minister for Finance, Poland) and Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP) (Society for performers of musical works with or without words (SAWP), established in Warsaw (Poland)) concerning whether the fee on devices for recording or reproducing copyright works or the subject matter of related rights and on media for recording or copying such works or subject matter is subject to value added tax

 

Case 189/15 from January 2017

Taxation of energy products and electricity - Tax reductions - Incentives in respect of the amounts covering general electricity charges - Concepts of ‘level of taxation’, ‘tax reductions’ and ‘energy-intensive business’

 

Key aspects of the decision in the economic range:

 

Restructuring the Community framework for the taxation of energy products and electricity. Mechanism for reduction of general electricity network costs.. Incentives granted to energy-intensive businesses in the manufacturing sector alone.

Judgment concerning the refusal by the competent Italian authorities to permit the foundation (Scientific In-patient Care Institute - Foundation Saint Lucia’) to benefit from the Italian national payment incentive scheme covering general electricity charges

 

Case 365/15 from January 2017

 

Customs Union and Common Customs Tariff - Obligation of a Member State to provide for the payment of default interest even where no action has been brought before the national courts

 

Key aspects of the decision in the economic range:

Community Customs Code. Payment of interest on reimbursed import duties from the time of payment of those duties up to the time of their reimbursement.

Judgment concerning the payment of interest in connection with the reimbursement of anti-dumping duties paid by Wortmann pursuant to Council Regulation (EC) No 1472/2006 of 5 October 2006 imposing a definitive anti-dumping duty and collecting definitely the provisional duty imposed on imports of certain footwear with uppers of leather originating in the People’s Republic of China and Vietnam ( OJ 2006 L 275 , p.1), which was partially annulled by the judgment of 2 February 2012, Brosmann Footwear (HK) and Others v Council (C‑249/10 P, EU:C:2012:53) .

 

 

 

Case 344/15 from January 2017

 

Activity of managing road infrastructure and making it available on payment of a toll - Activities engaged in by a body governed by public law acting as a public authority- Significant distortions of competition - Existence of actual or potential competition

 

Key aspects of the decision in the economic range:

Common system of value added tax. Presence of private operators.

Judgment in proceedings between the National Roads Authority (Ireland) (‘the NRA’) and the Revenue Commissioners (Ireland) concerning the treatment of the NRA as a taxable person for value added tax (VAT) in connection with its activity of making road infrastructure available on payment of a toll.

Case 64/15 from January 2017

 

Movement of goods under a duty suspension arrangement - Goods missing on delivery - Concept of „Occurrence of an irregularity during a movement of excise goods“

 

Key aspects of the decision in the economic range:

 

     General arrangements for products subject to excise duty and on holding, movement and monitoring of such products. A duty suspension arrangement.

Community framework for the taxation of energy products and electricity.

Establishment of chargeability rules, to which, on application of Directive 2008/118/EC , goods moving under a duty suspension arrangement are subject when it is found, on delivery, that there are shortages compared to the quantities at the point of despatch.

An irregularity, occurred during a movement of excise goods under a duty suspension arrangement, giving rise to their release for consumption.

Chargeability of the tax on release for consumption.

Accounts of stock and movements of excise goods.

Proceedings concerning the tax claimed from a company as energy tax on the quantity of gas oil missing on delivery of that product to a tax warehouse in Germany.


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