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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
Tax & Financial Standards New Judgments of the ECJ For February 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-760/18 of 11 February 2021 Social policy - Framework agreement on fixed-term employment - Measures to prevent abuse arising from the use of successive fixed-term employment contracts or relationships – Fixed-term employment contracts in the public sector – Successive contracts or extended initial contract – Absolute constitutional prohibition on conversion of fixed-term employment contracts to contracts of indefinite duration – Obligation to interpret in conformity with EU law - Concept of ‘successive fixed-term employment contracts’
Tax & Financial Standards New Judgments of the ECJ For January 2021 New judgments С-393/19 of 14 January 2021 Charter of Fundamental Rights of the European Union – Right to property - Right to an effective remedy - Confiscation of crime-related proceeds, instrumentalities and property - Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – National legislation providing for the confiscation, for the benefit of the State, of property used to commit the offence of smuggling – Property belonging to a third party acting in good faith - Concept of ‘confiscation’
Tax & Financial Standards New Judgments of the ECJ For December 2020 New judgments С-488/18 of 10 December 2020 Value added tax — Exemptions from VAT of certain services closely linked to sport or physical education — Direct effect — Concept of “non-profit organisations“ Key aspects of the decision in the economic range: Common system of value added tax (VAT). Exemptions. Supply of services closely linked to sport. Extent of Member States’ margin of appreciation. Legislation of a Member State which exempts from VAT only certain number of supplies of services closely linked to sport or physical education. Concept of “non-profit organisations“.
Tax & Financial Standards New Judgments of the ECJ For November 2020 New judgments С-287/19 of 11 November 2020 Payment services in the internal market - Personalised multifunctional bank cards – Near-field communication (NFC) - Change in the conditions of a framework contract – Tacit consent – Rights and obligations related to payment services – Derogation for low-value payment instruments – Payment instrument that does not allow its blocking – Payment instrument used anonymously – Limitation of the temporal effects of the judgment - Concept of ‘payment instrument’
New judgments С-331/19 of 01 October 2020 Value added tax - Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services - Products the supply of which is subject to a reduced rate of VAT - Definitions of ‘foodstuffs for human consumption’ and ‘products normally used to supplement foodstuffs or as a substitute for foodstuffs’ – Aphrodisiac products
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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office@eurocases.eu |
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