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Tax & Financial Standards New

28.03.2018

Tax & Financial Standards New

Tax & Financial Standards

New

Judgments of the ECJ

For March

 

New Cases

C‑159/17 of 7 March 2018

 

Revocation of identification for VAT purposes - Obligation to pay VAT collected in the period during which the VAT identification number is revoked - Non-recognition of the right to deduct VAT relating to purchases made during that period

 

Key aspects of the decision in the economic range:

A national legislation which requires a taxpayer, whose identification for VAT purposes has been revoked, to pay to the State the VAT collected during the period in which the VAT reference number was revoked.

Substantive requirements giving rise to the right to deduct input VAT paid by a taxable person.

Proceeding concerning the right to deduct value added tax (VAT) relating to purchases made by a company during the period in which its identification for VAT purposes had been revoked.

 

C‑284/16 of 6 March 2018

Autonomy of EU law - Compatibility of investor-State dispute settlement mechanism established by an intra-European Union bilateral investment treaty with the EU law - Provision enabling an investor from one Contracting Party to bring proceedings before an arbitral tribunal in the event of a dispute with the other Contracting Party

Key aspects of the decision in the economic range:

A structured network of principles, rules and mutually interdependent legal relations binding the EU and its Member States reciprocally.

A mechanism for settling disputes between an investor and a Member State which could prevent those disputes from being resolved in a manner that ensures the full effectiveness of EU law.

A bilateral investment protection agreement between Member States of the European Union (a so-called intra-EU BIT) under which an investor of a Contracting State, in the event of a dispute concerning investments in the other Contracting State, may bring proceedings against the latter State before an arbitral tribunal.

Compatibility of investor-State dispute settlement mechanism established by an intra-European Union bilateral investment treaty with Articles 18(1), 267 and 344 TFEU.

Proceedings concerning an arbitral award made by the arbitral tribunal provided for by the Agreement on encouragement and reciprocal protection of investments between the Kingdom of the Netherlands and the Czech and Slovak Federative Republic.

 

 

February

 

C‑182/17 of 22 Febryary 2018

 

Company’s liability to value added tax in respect of certain activities it is responsible for under a contract concluded between that company and a Municipality- Certain public tasks and their remuneration determined in that contract - Performing of those tasks - Treatment as a non-taxable person - Definition of ‘body governed by public law’

 

Key aspects of the decision in the economic range:

Commercial company 100% owned by a municipality and responsible for performing certain public tasks incumbent on that municipality.

Those tasks and their remuneration determined in a contract between the company and the municipality.

Meaning of “Supply of services” if that activity constitutes an economic activity within the meaning of Article 9(1) of that directive.

Rule of treatment as a non-taxable person for VAT purposes.

Definition of ‘body governed by public law’.

 

C‑185/17 of 22 Febryary 2018

 

Common Customs Tariff - Classification of goods - Harmonised European standard EN 590:2013 - Relevant criteria for the classification of goods as gas oil

 

Key aspects of the decision in the economic range:

Harmonised Commodity Description and Coding System.

A mineral oil is classified as gas oil under subheading 2710 19 43, when it meets the requirements laid down in standard EN 590:2013 relating to gas oil for arctic or severe winter climates.

Proceedings concerning the tariff classification of a mineral oil in the CN declared by a company.

 

C‑289/17 of 28 Febryary 2018

 

Introduction of a European Enforcement Order for uncontested claims - Requirements for certification - Judgment on an uncontested claim in the absence of participation of the debtor in the proceedings - No indication of the address of the institution to which a notice may be addressed contesting the claim or before which an appeal against the decision may be brought - Rights of the debtor

 

Key aspects of the decision in the economic range:

European enforcement order for uncontested claims.

Establishment and detailed definition of minimum standards for the proceedings leading to the judgment in order to ensure that the debtor is informed about the court action against him. Scope of application of minimum standards.

Provision to the debtor of due information about the procedural steps necessary to contest the claim.

Certification of the decision as a European Enforcement Order, if the debtor has not been notified of the address of the institution with which a challenge must be lodged but he has been notified of all the other information.

No indication of the address of the institution to which a notice may be addressed contesting the claim or before which an appeal against the decision may be brought.

Five sets of proceedings between creditors and debtors concerning the certification as European Enforcement Orders of decisions ordering payment made against them in their absence.

 

C‑307/16 of 28 Febryary 2018

 

Value added tax - VAT exemption on exports - Legislation of a Member State making the benefit of the exemption subject to the attainment of a minimum level of turnover or the conclusion of an agreement with a person authorised to make VAT refunds to travellers

Key aspects of the decision in the economic range:

Exemption from value added tax on exports of goods outside the territory of the European Union.

Possibility of application of the exemption to a taxable person who does not satisfy the condition relating to attainment of the relevant turnover threshold for the previous tax year and who also has not concluded an agreement with a person authorised to refund tax to travellers.

Obligations, necessary to ensure the correct collection of VAT and to prevent evasion.

Proceedings concerning the exemption from value added tax (VAT) of the supply of goods dispatched outside the European Union in the personal luggage of travellers.

           

C‑387/16 of 28 Febryary 2018

Deduction of input tax - Refund of overpaid tax made after the time limit had passed - Amount of default interest due under national law - Reduction of that amount for reasons not attributable to the taxable person - Fiscal neutrality - Legal certainty

 

 

Key aspects of the decision in the economic range:

Deduction of input tax.

Repayment of interest on refund of overdue tax after the time limit.

A taxable person receiving, by way of interest, amounts which are substantial in relation to the amount of tax to be refunded.

Possibility of reducing interest due for reasons beyond the taxable person’s control.

Principle of fiscal neutrality. Principles of equivalence and of effectiveness. Principles of legal certainty and protection of legitimate expectations.

Proceedings concerning the amount of default interest due in virtue of a late refund to a company of overpaid value added tax.

 

C‑396/16 of 22 Febryary 2018

 

Adjustment of the deduction of input tax paid - Effect of a decision approving an arrangement with creditors having the force of res judicata - Notion of ‘transactions remaining totally or partially unpaid’

Key aspects of the decision in the economic range:

Adjustment of the deduction of input tax paid. Change in the factors used to determine the amount to be deducted. Duty to ensure consistency in the application of systems for the adjustment of tax charges and deductions in the event of non-payment of the price.

Transactions remaining totally or partially unpaid.

Reduction in the VAT deductions made by an insolvent taxable person whose debts have been made the subject of a judgment on an arrangement with creditors. Effect of a decision approving an arrangement with creditors having the force of res judicata. Definitive approval of an arrangement with creditors.

Proceedings concerning the payment of value added tax.

 

C‑398/16 of 22 Febryary 2018

 

Corporation tax - Advantages linked to the formation of a single tax entity - Exclusion of cross-border groups

 

Key aspects of the decision in the economic range:

Corporation tax levied on the profits of companies in the case of groups composed of a parent company and its subsidiaries. Deduction by a resident parent company of interest on a loan for the purchase of shares in a non-resident subsidiary. Deduction by a resident parent company of the reduction in the value of shares in a non-resident subsidiary due to fluctuations in the exchange rate.

An indirect holding of shares, provided that those shares are directly held by one or more taxable persons belonging to the single tax entity.

Proceedings concerning the possibility of deducting for tax purposes interest paid on a loan and a currency loss.


C‑518/16 of 28 Febryary 2018

State aid - De minimis aid in the form of tax relief - National legislation excluding investment in the production of goods intended for export from the benefit of the tax relief

 

Key aspects of the decision in the economic range:

Aid in the form of tax relief.

Investment in the production of goods intended for export.

The prohibition of aid linked to exports to Member States even if those exports do not exceed the de minimis threshold.

Aid, which may affect trade between Member States, both directly by conferring a competitive advantage on the products exported and indirectly by inciting the other Member States to take symmetric countermeasures.

Proceedings concerning a claim for compensation based on an infringement of Article 1(1)(d) of Regulation No 1998/2006.

 

C‑628/16 of 21 Febryary 2018

Value added tax - Successive supplies relating to the same goods - Place of the second supply - Right to deduct - Legitimate expectation on the part of the taxable person regarding the existence of the conditions giving rise to the right to deduct

 

Key aspects of the decision in the economic range:

Supply of goods dispatched or transported to a destination outside their respective territory but within the [European Union], by or on behalf of the vendor or the person acquiring the goods, for another taxable person.

A case of two successive supplies giving rise to only one intra-Community transport.

A situation, in which the second supply in a chain of two successive supplies involving a single intra-Community transport is an intra-Community supply.

Proceedings concerning the right to deduct input value added tax for transactions.


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