News

/ News
 Tax & Financial Standards New

05.01.2018

Tax & Financial Standards New

Tax & Financial Standards

New Judgments of the ECJ

For December

New Cases

 

C‑529/16 of 20 December 2017

 

 

Common Customs Tariff. Customs Code. Determination of the customs value - Cross-border transactions between related companies. Advance transfer pricing arrangement. Agreed transfer price composed of an amount initially invoiced and a flat-rate adjustment made after the end of the accounting period

 

Key aspects of the decision in the economic range:

The customs value of imported goods. The basis for the customs value - an agreed transaction value, composed of an amount initially invoiced and declared and a flat-rate adjustment made after the end of the accounting period. Advance transfer pricing agreement concluded with the tax authorities. The method called the ‘Residual Profit Split Method’, which is consistent with the OECD Guidelines.

Judgment in proceedings between Hamamatsu and the Principal Customs Office, following the refusal of the latter to partially refund customs duties declared and paid by Hamamatsu.

 

C‑434/15 of 20 December 2017

 

Services in the field of transport - Information society services - Intermediation service to connect, by means of a smartphone application and for remuneration, non-professional drivers using their own vehicle with persons who wish to make urban journeys - Concept of ‘services in the field of transport’

 

Key aspects of the decision in the economic range:

Overall service whose main component is a transport service. Passenger transport.

            Legal aspects of information society services, in particular electronic commerce, in the Internal Market. Use of IT tools and a smartphone application. Intermediation between the vehicle owner and the person requiring transportation in a given city where information technology is managed - interface and software application.

            Proceedings between a professional taxi drivers’ association and a company related to Uber Technologies Inc., concerning the provision by the latter, by means of a smartphone application, of the paid service consisting of connecting non-professional drivers using their own vehicle with persons who wish to make urban journeys, without holding any administrative licence or authorisation.

 

 

C‑102/16 of 20 December 2017

 

Social conditions for workers and employees - Certain social legislation relating to road transport - Rules on driving times, breaks and rest periods for drivers - Principle of legality in criminal proceedings. Concepts of „rest“, „daily rest period“and „weekly rest period“

 

Key aspects of the decision in the economic range:

Road transport. Rules on driving times, breaks and rest periods for drivers engaged in the carriage of goods and passengers by road.

Circumstances in which rest period may be taken inside the vehicle. A fine to a lorry driver, who takes his regular weekly rest period in the vehicle.

Рrinciple of legality in criminal proceedings, laid down in Article 49(1) of the Charter of Fundamental Rights of the European Union.

Concepts of „rest“, „daily rest period“and „weekly rest period“.

Proceedings concerning the annulment of Royal Decree on the levying and lodging of a sum of money upon the finding of certain offences in connection with the transport of persons and goods by road, which lays down, inter alia, a penalty to be paid by lorry drivers who take their compulsory weekly rest period in their vehicle and not elsewhere.

 

C‑276/16 of 20 December 2017

 

Community Customs Code. Right to be heard. Lack of prior hearing of the addressee before the adoption of an amended tax assessment. Right of the addressee to obtain suspension of the implementation of the amended tax assessment. Lack of automatic suspension in the event of the bringing of administrative proceedings. “Principle of protection of the rights of the defence”

Key aspects of the decision in the economic range:

Recovery of a customs debt. The right to appeal against decisions taken by the customs authorities which relate to the application of customs legislation. A limitation of the right to be heard on the part of the addressees of those amended assessments, even though they can express their views during a subsequent administrative objection stage. The rights of defence of the addressee of an amended tax assessment adopted by the customs authorities, in the absence of a prior hearing of the person concerned. “Principle of protection of the rights of the defence”.

Judgment concerning a tax assessment, reminding the appellant of the levying of import value added tax for non-compliance with the obligation to physically place goods in a tax warehouse.

 

 

C‑42/17 of 5 December 2017

Criminal proceedings for offenses in the field of value added tax. Affecting the financial interests of the European Union. National legislation providing for absolute limitation periods, which may lead to non-prosecution for committed crimes. Obligation to leave out any provision of domestic law which may affect the obligations of the Member States conferred by Union law. Principle of Legality of Crime and Punishment

 

 

Key aspects of the decision in the economic range:

An obligation for the national court to disapply that legislation where it prevents the imposition of effective and dissuasive penalties "in a significant number of cases of serious fraud" affecting the financial interests of the Union or provides for longer limitation periods for fraud affecting the financial interests of the Member State concerned, from those for fraud affecting the financial interests of the Union. Compatibility with the principle of the lawfulness of criminal offenses and penalties - Scope and place of that principle in the legal order of the Member State concerned - Incorporation of the rules on limitation within the scope of that principle

 

 

C‑598/15 of 7 December 2017

 

Unfair terms in consumer contracts - Extrajudicial enforcement procedure - Real rights resulting from acquisition of dwelling in an auction

Key aspects of the decision in the economic range:

Abuse of clauses contained in a mortgage agreement at a stage subsequent to the transfer of ownership of the property that had been mortgaged.

            Simplified court procedure for recognition of the real rights of the successful bidder. Power of the national court to examine of its own motion the unfairness of a contractual term of a mortgage agreement, in the course of a simplified procedure for the recognition of rights appearing on the land register.

            Proceedings concerning the procedure for recognising real rights, resulting from acquisition of dwelling in an auction.

 

 

C‑243/16 of 14 December 2017

 

Company law - Recovery of claims arising under an employment contract - Right to bring, before the same court, an action against the company and its director, as a person having joint and several liability for the company’s debts

 

 

Key aspects of the decision in the economic range:

Coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies, with a view to making such safeguards equivalent.

Joint and several liability of directors.

Duty to convene a general meeting’.

Direct action against the company for the recognition of employment-related debts and, a cumulative action against a natural person — the company director —, as a person with joint and several liability for the company’s debts.

Proceedings concerning the recovery of wage arrears and other compensation which a company has been ordered to pay.

 

C‑305/16 of 14 December 2017

Taxable amount, right to deduct the value added tax. Special derogating measures. Marketing structure based on the supply of goods through non-taxable persons - Inclusion of the costs incurred by those persons. Taxation on the open market value of the goods as determined at the final stage of the marketing chain

 

Key aspects of the decision in the economic range:

Derogation. The taxable amount of a person taxable for VAT purposes, in respect of products which he supplies to non-taxable resellers, by reference to those products’ open market value on a sale by retail. Sales through intermediaries not subject to VAT. Taking into account notional input tax. The authorisation given with the aim of avoiding non-taxation at the stage of final consumption.

Judgment in proceedings concerning, in particular, failure to take account of certain costs incurred by non-taxable resellers for the purpose of determining the taxable amount for the value added tax.

 

C‑462/16 of 20 December 2017

Value added tax - Taxable amount - Reduction of the price under conditions determined by the Member States - Concept of „consideration“ and „principle of equal treatment“

 

Key aspects of the decision in the economic range:

Reduction of the taxable amount. Statutory obligation on manufacturer to provide a discount indexed to sale price. Discounts granted to private medical insurance funds. Member State tax authority treating discount as a reduction in price with respect to supplies made involving statutory (public) health insurance funds but not private health insurance funds. Supply of medicinal products by manufacturer to retailers via wholesalers.

            Proceedings concerning the determination of the amount of value added tax.

 

 

November

 

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 duties

 

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.

 

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