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28.05.2018
Unfair terms in consumer contracts. Examination by the national court of its own motion of the question of whether the contract is within the scope of the directive 93/13/EEC. Contract for an interest-free repayment plan for registration fees and share of costs of a study trip. Concept of "seller or supplier"
04.05.2018
Tax & Financial Standards New Judgments of the ECJ From April C-154/17 of 10 April 2018 Value added tax (VAT) Notion of „second-hand goods“ Notion of „precious metals or precious stones“
28.03.2018
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
29.01.2018
New Cases C 616/16 of 24 January 2018 Compensation for the damage as a result of the failure to transpose Directive in an appropriate and timely manner. Coordination of provisions laid down by law, regulation or administrative action in respect of activities of doctors. Appropriate remuneration - application of Directive 82/76/EEC to training begun before the prescribed deadline for the Member States to transpose it and completed after that date
05.01.2018
Tax & Financial Standards New Judgments of the ECJ For December New Cases 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
30.11.2017
Tax & Financial Standards New Judgments of the ECJ For November New Cases C 552/16 of 9 November 2017 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.
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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