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New judgments of the court March & April

27.04.2017

New judgments of the court March & April

Tax & Financial Standards

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

Key aspects of the decision in the economic range:

Safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses. Rights of a financial nature. Service periods to be taken into account in determining length of notice for termination of employment.

In proceedings between, on the one hand, a trade union, and, on the other hand, an employers’ association and ISS Facility Services AB, a company incorporated under Swedish law, concerning the failure to take into account, following a transfer of undertakings, the length of service acquired by four employees with transferors.

 

Case from April C-217/15

Value added tax - Charter of Fundamental Rights of the European Union - Combine administrative and criminal penalties to punish non-payment of value added tax - Ne bis in idem principle

Key aspects of the decision in the economic range:

Correct collection of VAT and to prevent evasion. Right not to be tried or punished twice.

Criminal proceedings brought for non-payment of VAT, after the imposition of a definitive tax penalty with respect to the same act or omission. Imposition of penalties, whether tax or criminal, concerning natural or legal persons who are legally distinct.

National legislation providing for an administrative penalty and a criminal penalty for the same offences, relating to the non-payment of value added tax. Identity of the accused or penalised person - Ne bis in idem principle.

 

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

 

Key aspects of the decision in the economic range:

 

Free movement of workers. The principle of non-discrimination. Protection of employees in the event of the insolvency of their employer.

Detailed rules for the calculation of the insolvency benefit. Notional taking into account of the income tax of the Member State of employment. Insolvency benefit lower than the previous net remuneration.

In proceedings between a French citizen residing in France and working in Germany, and the Federal Employment Agency, Germany, in relation to the notional taking into account of German income tax when determining the amount of insolvency benefit awarded to him.

 

Case 443/16  from March , 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 584/15 from March 2017

 

Protection of the European Union’s financial interests - Common detailed rules for the application of the system of export refunds - Security wrongly released - Interest due - Limitation period - Point from which time begins to run

 

Key aspects of the decision in the economic range:

 

General rules relating to homogenous checks and to administrative measures and penalties concerning irregularities with regard to EU law. Recovery of an export refund unduly granted - proceedings resulting in the adoption of administrative measures for the recovery of claims for interest. payment of interest on export refunds wrongly received.

Limitation period - maximum limit. Start of the period. Interruption of the period

 

Case 83/16 from March 2017

Community Customs Code - Export declaration retroactively. Goods leaving the customs territory of the Community without an export declaration. Assessment of the sufficiency of the evidence. Concepts "sufficient evidence", the "principle of proportionality" and "exporter

 

Key aspects of the decision in the economic range:

 

Customs Code. Customs declarations made by any other act - Customs declaration of goods subject to export duties. Moving from the customs territory of the EU without customs declaration of goods subject to export duties. Concepts "sufficient evidence", the "principle of proportionality" and "exporter

 

Case 448/15 from March 2017

Common system of taxation. Exemption from corporation tax - Free movement of capital. Parent companies and subsidiaries of different Member States. Undertakings for collective investment of a fiscal nature, are subject to income tax at a zero rate and are not entitled to exemption from withholding tax on income from movable property and capital. Withholding tax on income from movable property and capital tax. Concept of 'company of a Member State. "

 

Key aspects of the decision in the economic range:

Judgement on the common system of taxation of parent companies and subsidiaries of different Member States in proceedings regarding withholding tax on income from movable capital and dividends.

A company that is subject to taxation without choice or exemption from payment - Zero rating. Collective investment undertaking of a fiscal nature, which is obliged to distribute their profits in full to its shareholders and this condition can benefit from a zero rate of corporation tax. Concept of 'company of a Member State. "


 

Case 573/15 from March 2017

 

Value added tax - Standard rate of VAT - Oxygen concentrators - A reduced VAT rate to specific pharmaceutical products – Concepts of “principle of fiscal neutrality” and “pharmaceutical products”

 

Key aspects of the decision in the economic range:

The common system of value added tax in the light of the principle of fiscal neutrality. Value added tax on the sale and/or rental of oxygen concentrators and accessories intended for medical treatment with oxygen. The possibility to apply reduced rates of VAT. Concepts of “principle of fiscal neutrality” and “pharmaceutical products”

 

Case 493/15 from March 2017

 

Value added tax - State aid - Procedure discharging bankrupt natural persons from debts (esdebitazione) - Ineligibility of VAT debts – Concept of “State aids”

Key aspects of the decision in the economic range:

Taxation. National legislation providing for a bankruptcy discharge procedure by means of which a court may, under certain conditions, declare irrecoverable the debts of a natural person which have not been settled by the close of the bankruptcy proceedings initiated against that person. The EU rules on competition. Concept of “State aids”.

In proceedings concerning a tax assessment in relation to value added tax and regional tax on productive activities.

 

Case 47/16 from March 2017

 

Community Customs Code. Subsequent recovery of import duties. Legitimate expectations - Conditions for implementation. Error by the customs authorities - Obligation of the importer acting in good faith and to check the circumstances in which the certificate has been issued proizho. Proof - Report of the European Anti-Fraud Office (OLAF) "

 

Key aspects of the decision in the economic range:

Customs Union. Subsequent verification of declarations - Subsequent control of a single administrative document. Duty importer of good faith. Legitimate expectations of the debtor. General obligation to systematically check the conditions under which customs authorities of the exporting country shall issue a certificate of origin Form A - information from the European Anti-Fraud Office (OLAF).

 

Expect:

Judgment C‑587/15

Civil liability insurance for the use of motor vehicles - Proceedings by recourse against a person who is responsible for a road traffic accident - Reimbursement of the indemnity paid by a national insurance bureau - Procedural guarantees

 

Judgment C‑132/16

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)


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