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Customer support: (+359 2) 40 801 40 |
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(+359 2) 923 98 98 |
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[email protected] |
28.10.2021
Tax & Financial Standards New Judgments of the ECJ For October 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-538/19 of 6 October 2021 Health Insurance - Medical treatment carried out in a Member State other than that of the insured person - Preliminary permission - Requirement to submit a report prepared by a doctor from the national public health insurance scheme prescribing treatment - Second medical opinion received in a Member State other than that of the insured person in which alternative treatment is prescribed which has the advantage of not causing invalidity - Reimbursement of all medical expenses for this alternative treatment
27.09.2021
Tax & Financial Standards New Judgments of the ECJ For September 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-337/20 of 2 September 2021 Payment services in the internal market - Payment service user - Notification of unauthorized payment transactions - Liability of the payment service provider for the same operations - Liability brought by the guarantor of a payment service user - Concepts of 'payment service user', ' "full harmonization" and "comprehensive harmonization"
23.08.2021
Tax & Financial Standards New Judgments of the ECJ For July 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-521/19 of 1 July 2021 Value added tax (VAT) – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount
28.06.2021
Tax & Financial Standards New Judgments of the ECJ For June 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-182/20 of 3 June 2021 Value added tax — Right to deduct — Adjustment of deductions — Insolvency proceedings — National legislation providing for automatic refusal to allow deduction of VAT in respect of taxable transactions that occurred prior to the initiation of those proceedings — Concept of ‘economic activity’
27.05.2021
Tax & Financial Standards New Judgments of the ECJ For May 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-709/19 of 12 May 2021 Jurisdiction and enforcement of judgments in civil and commercial matters— Jurisdiction in tort, delict or quasi-delict — Place of occurrence of the damage — Purely financial damage — Concept of „place where the harmful event occurred“
30.03.2021
Tax & Financial Standards New Judgments of the ECJ For March 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-7/20 of 3 March 2021 Customs union - Place where the customs debt is incurred – Value added tax - Chargeable event and place where the import VAT becomes chargeable - Finding of a failure to comply with an obligation imposed by EU customs legislation – Goods which were physically introduced into the customs territory of the Union in a Member State but entered the economic network of the Union in the Member State where that finding was made
EuroCases is a unique multilingual legal informational service, providing online access to case law of the leading jurisdictions in Europe related to the application of European Union law. It was developed and it is being maintained and continuously updated by the leading Bulgarian legal information provider APIS Europe JSC.
Tax & Financial Standards is a systematized legal and economic service, organized in a convenient tabular format. It gives the users the opportunity to trace legal cases having the same subject - economic rules, European fiscal and business practices and the definitions used by the CJEU when applying the rules of the European economic system.
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Customer support: (+359 2) 40 801 40 |
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(+359 2) 923 98 98 |
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[email protected] |
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