News

/ News
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

Common system of value added tax. Dissolution of a company resulting in its removal from the value added tax register - obligation to calculate VAT on available assets and to pay the VAT calculated to the State. Maintenance or amendment of the law existing on the date of accession to the European Union. Effect on the right to deduct

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.

C‑46/16 of 9 November 2017

External Community customs transit procedure - Determination of the customs value - Non-Community goods - Unlawful removal from customs supervision of goods liable to import dutie.

Key aspects of the decision in the economic range:

Method for determining customs value, applicable to goods sold for export to a third country, that were removed from customs supervision even though they fell under the external transit procedure.

            Goods removed from customs supervision during the external transit procedure in the customs territory of the Union. Sale for export to a third country. Determination of the customs value on the basis of data available in the Union. Duty to make inquiries and duty to state reasons incumbent on the national customs authority.

            Proceedings concerning the applicable method for determining the customs value of goods unlawfully removed from customs supervision while they were in transit in the customs territory of the European Union.

C‑499/16 of 9 November 2017

Value added tax. Discretion of the Member States to apply a reduced rate to certain supplies of goods and services. Principle of fiscal neutrality. Foodstuffs - best-before date or use-by date

Key aspects of the decision in the economic range:

A criterion for applying the reduced VAT rate. National legislation, which makes application of the reduced rate of VAT on fresh pastry goods and cakes depend solely on the criterion of their ‘best-before date’ or their ‘use-by date’.

In proceedings between AZ and the Minister for Finance, concerning two tax rulings by the latter in respect of the rate of value added tax applicable to supplies of goods by that company.

C‑306/16 of 9 November 2017

Specifics of the organization of working time in the EU - Minimum standards for the protection of workers concerning the organisation of working time

Key aspects of the decision in the economic range:

Certain aspects of the organisation of working time.

Periods of more than six consecutive working days. Maximum weekly working time. minimum uninterrupted weekly rest period of 24 hours to which a worker is entitled.

Protection of the health and safety of workers. Right to fair and just working conditions.

Proceedings concerning the grant to the applicant, in his capacity as a worker, of one compulsory weekly rest day for each seven-day period.

C‑298/16 of 9 November 2017

Charter of Fundamental Rights of the European Union - Tax assessment notices establishing value added tax due - Right to good administration and rights of the defence

Key aspects of the decision in the economic range:

 

Charter of Fundamental Rights of the European Union. Scope of application of EU fundamental rights.

            Tax assessment notices establishing value added tax due. Decision to levy value added tax issued by the national tax authorities without giving the taxpayer access to the information and the documents upon which that decision was based. Right to have access to information and documents forming the basis of a decision.

            Right to good administration and rights of the defence. National tax rules providing for the right to be heard and the right to be informed during an administrative tax procedure.

            Proceedings relating to a value added tax assessment notice.

C‑98/15 of 9 November 2017

Part-time work - Equal treatment in matters of social security - “Vertical” part-time worker - Unemployment benefit - Concept of „employment conditions“

Key aspects of the decision in the economic range:

Framework Agreement on part-time work.

Progressive implementation of the principle of equal treatment for men and women in matters of social security.

A contributory unemployment benefit funded exclusively by the contributions paid by the worker and the undertakings having employed her, and based on the periods of employment in respect of which contributions were paid. Days not worked disregarded — Discrimination.

Concept of „employment conditions“.

Proceedings concerning the determination of the basis for the calculation of the duration of unemployment benefit for ‘vertical’ part-time workers.

Joined Cases C-427/16 and C-428/16 of 9 November 2017

Competition - freedom to provide services. Setting of minimum fee amounts by a lawyers’ professional organization. National legislation considering value added tax to form part of the price of a service provided in the performance of professional activities

Key aspects of the decision in the economic range:

The minimum level of the prices for the services supplied, by virtue of a power conferred by the State. Court prohibited from ordering reimbursement of fees in an amount less than those minimum amounts. The right of persons represented by legal advisers to claim legal fees. Double taxation of lawyers’ fees in respect of VAT.

In proceedings concerning applications for payment orders concerning, in particular, the reimbursement of lawyers’ fees and the remuneration of a legal adviser.

C‑507/16 of 15 November 2017

Deductibility of input value added tax due or paid. The right to deduct input tax for a taxable person who has been registered for purposes of value added tax - attaching differing weight to the cases of registration for the purposes of VAT. Output transactions carried out in other Member States - Tax deduction scheme in the Member State in which the right to deduct is exercised.

Key aspects of the decision in the economic range:

Legislation of a Member State to prevent a taxable person, established in the territory of that Member State, from deducting input VAT due or paid in that Member State in respect of services provided by taxable persons established in other Member States and used to provide services in other Member States other than the Member State in which that taxable person is established, on the ground that that taxable person is identified for VAT purposes pursuant to one of the two circumstances referred to in Article 214(1)(d) and (e) of Directive 2006/112.

Judgment regarding a tax assessment notice imposing on a company an additional assessment to value added tax and default interest.

C‑308/16 of 16 November 2017

Value added tax levied on the supply of buildings and parts thereof as well as the land they occupy - Exemption from VAT of the supply of buildings after their first occupation -  Concept of ‘first occupation’ and ‘conversion’

Key aspects of the decision in the economic range:

Tax supplies of buildings that have been converted, since a conversion adds value to the building concerned, in the same way as the initial construction does.

            Proceedings concerning value added tax on the sale of a building that had been used by its owner for its own requirements and had been modernised before that sale.

C‑224/16 of 22 November 2017

Community Customs Code. Jurisdiction of the Court to interpret the Customs Convention on the international transport of goods under cover of TIR carnets. TIR operation not discharged - Liability of the guaranteeing association. Duty of the competent authorities to require payment so far as possible from the person or persons directly liable before making a claim against the guaranteeing association. Persons who acquired or held the goods and who were aware or should reasonably have been aware that they had been removed from customs supervision

Key aspects of the decision in the economic range:

Customs union - external transit. Explanatory notes annexed to the TIR Convention. the interaction between the TIR Convention rules and the provisions of the Community Customs Code and the nature of the liability of the guaranteeing association under the TIR Convention. Determination of the debtors of the customs debt. Enforced recovery of a debt, arising as a result of irregularities. A person who should have been aware that those goods had been removed from customs supervision.

Judgment in proceedings concerning a decision for the enforced recovery of a debt relating to customs duties and value added tax (VAT), together with statutory interest, arising as a result of irregularities committed during an international carriage of goods operation carried out under cover of a TIR carnet.

Joined Cases C-374/16 and C-375/16 of 23 November 2017

Deduction of input tax. Compulsory content of invoices. Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct. Evasion of the law or abuse of rights. The term ‘address’

Key aspects of the decision in the economic range:

Right of deduction - conditions of exercise. Good faith meeting the requirements for deduction of input tax. A deduction of input VAT on the basis of invoices containing the address where the issuer of those invoices may be reached by post, but where he does not carry out any economic activity. Details required on invoices - address of the taxable person.

In proceedings concerning the refusal by those tax authorities to allow a deduction of input value added tax on the basis of invoices containing the address where the issuer of those invoices may be reached by post, but where he does not carry out any economic activity.

 

October

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

Key aspects of the decision in the economic range:

Indirect taxes on the raising of capital. Tax collection on certain transfers of shares. Taxation of a transfer of shares, whereby the legal title to all the shares in a company has been transferred to a clearance service for the sole purpose of listing on a stock exchange, without there being any change in the beneficial ownership of those shares.

            Proceedings concerning the levying of a tax on certain transfers of shares.

C-101/16 of 19 October 2017

Value added tax. Right to deduct and conditions governing the exercise of that right. Fight against tax evasion and tax avoidance. Invoice issued by a taxpayer declared ‘inactive’ by the tax authorities. Refusal to take into account evidence of the absence of tax evasion or tax losses. Limitation of the temporal effects of the judgment to be delivered

Key aspects of the decision in the economic range:

The right to deduct value added tax paid on the supplies of services - refusal of the right to deduct. Transactions concluded with trader declared inactive. Risk of tax evasion. National rules under which a taxable person is denied the right to deduct on the ground that the person upstream, who issued the invoice in which the expenditure and the VAT are indicated separately, has been declared inactive by the tax authorities.

in the context of a dispute between, on the one hand, SC Paper Consult SRL and, on the other hand, Regional Directorate-General of Public Finances and Regional Public Finance Administration, concerning a challenge brought by Paper Consult against an administrative decision which denied it the right to deduct value added tax which it had paid on the supplies of services purchased from SC Rom Packaging SRL, on the ground that the latter had been declared an ‘inactive’ taxpayer at the date on which the contract was entered into.

C-404/16 of 12 October 2017

The common system of value added tax. Taxable amount - reduction in the case of cancellation or refusal. Financial leasing agreement terminated for non-payment of public charges. Concepts of ‘cancellation’ and ‘refusal’ under a financial leasing agreement with definite transfer of ownership

Key aspects of the decision in the economic range:

A reduction of the taxable amount for value added tax following the termination of several financial leasing agreements owing to breaches of contract by the lessees. An act of refusal by which a party to a financial leasing agreement with definite transfer of ownership has definitively terminated the agreement. Concepts of ‘cancellation’ and ‘refusal’ under a financial leasing agreement with definite transfer of ownership.

In proceedings between Lombard and Appeals Directorate of the National Taxation and Customs Authority, concerning the latter’s refusal to allow the correction of invoices which Lombard had made with a view to obtaining a reduction of the taxable amount for value added tax following the termination of several financial leasing agreements owing to breaches of contract by the lessees.

C-661/15 of 12 October 2017

Community Customs Code. Repayment of import duties - import of vehicles and determination of the customs value. Revision of the declaration. Taking account, for the customs valuation, payments made by the seller to the purchaser under a contractual warranty obligation. The concept of ‘defective goods’

Key aspects of the decision in the economic range:

Customs union. The repayment or remission of import duties where the importer rejects the goods as defective or otherwise not in accordance with the contract. Risk of defects. A reduction in the purchase price, after their import, and that that reduction is the result of a finding that those cars had a manufacturing defect. The concept of ‘defective goods’.

in proceedings between X BV and the State Secretary for Finance, in respect of the latter’s rejection of its claims for reimbursement of customs duties on vehicles.

C‑262/16 of 12 October 2017

Value added tax - Common flat-rate scheme for farmers - Certificate to use the common flat-rate scheme for farmers - Exclusion from the common scheme - Concept of ‘category of farmers’

Key aspects of the decision in the economic range:

Farmers, for whom a flat-rate scheme is provided. Farmers who are found to be recovering substantially more as members of the flat-rate scheme than they would if they were subject to the normal VAT arrangements or the simplified VAT arrangements. Cases in which a Member State may exclude a farmer from the flat-rate scheme.

            Proceedings concerning the cancellation of the certificate to use the common flat-rate scheme for farmers that had been issued to a partnership.

C‑413/15 of 10 October 2017 

Third Party Liability Insurance for Motor Vehicles. A body charged with compensation for property or bodily harm caused by an unidentified or uninsured vehicle. Conditions under which a private body may be considered to be an emanation of the State and be subject to the provisions of a directive having a direct effect.

Key aspects of the decision in the economic range:

Compulsory insurance. Automobile insurance activity. Compensation for personal injury as a result of a road traffic accident. Liability in the event of personal injury to all passengers except the driver. Elimination of the State in determining the liability of a Member State for improper transposition of a directive - Conditions under which an individual is considered to be an emanation of the State. Possibility to refer to a directive against a State.

C-164/16 of 4 October 2017

Value added tax. Supply of motor vehicles. Finance lease with an option to purchase. the classification of a contract as a ‘finance lease’. ‘Contract for hire which provides that in the normal course of events ownership is to pass at the latest upon payment of the final instalment.

Key aspects of the decision in the economic range:

Certain transactions subject to VAT. A contract for the leasing of a motor vehicle with an option to purchase. Immediate acquisition of full ownership, the lessee having the use of the goods without being required to pay the full purchase price for them when they are handed over to him. The words ‘contract for hire which provides that in the normal course of events ownership is to pass at the latest upon payment of the final instalment’.

Judgment concerning the classification of the handing over of vehicles pursuant to a standard agreement, with regard to transactions subject to valued added tax.

C-273/16 of 4 October 2017

Exemption from VAT. Relief from import duties for goods of negligible value or of a non-commercial character. Exemption of the supply of services relating to the importation of goods. Levying VAT on the transport costs of documents and goods of negligible value despite their being ancillary to non-taxable goods.

Key aspects of the decision in the economic range:

A complaint with the European Commission seeking the initiation, pursuant to Article 258 TFEU, of infringement proceedings regarding the transport costs of imported goods of negligible value being subject to VAT. The taxable amount relating to the importation of goods. Application of an exemption from VAT for ancillary services, including transport services, not only that their value is included in the taxable amount, but also that VAT has in fact been charged on those services at the customs stage at the time of importation. Exemption of the supply of services relating to the importation of goods where the value of such services is included in the taxable amount. ‘Inbound’ transport services, namely receiving international consignments.

Judgment in proceedings, concerning the levying of value added tax on transport costs connected to the importation of goods exempt from VAT.

Expect:

C-387/16

Taxation - Value added tax - Directive 2006/112 / EC - Article 183 - Deduction of input tax - Reimbursement of excess tax - Interest on repayment of overdue tax after the period - non-taxable persons - Tax neutrality - Principle of equivalence and effectiveness - Legal certainty and protection of legitimate expectations

C-396/16

Common system of value added tax (VAT) - Article 184 - Correction of deductible input VAT - Article 185 (1) - Change in the factors used to determine the amount of the deduction - Article 185 (2) No final payment or final payment - Approved final safeguard - Articles 90 and 185 (2), second subparagraph - Tax neutrality - Collection of all VAT due in the national territory - Obligation of consistency in the application of the scheme Mite adjustment of taxation and deduction in the event of payment default

Joined cases C‑398/16 & C‑399/16

Reference for a preliminary ruling - Corporation tax - Freedom of establishment - Deduction by a resident parent company of interest on a loan for the acquisition of shares by a foreign subsidiary - Deduction by a resident parent company of a loss in the value of its shareholding in a subsidiary as a result of exchange differences - Consolidated group

 


EuroCases

340VAT excl.

for account per year

For full pricelist see here

Buy now Free trial
TAX & FINANCIAL STANDARDS

240VAT excl.

for account per year

For full pricelist see here 

Buy now Free trial