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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“
28.04.2021
Tax & Financial Standards New Judgments of the ECJ For April 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-593/19 of 15 April 2021 Value added tax - Determination of the place of supply of telecommunications services – Roaming of third-country nationals on mobile communications networks within the European Union – Option for Member States to transfer the place of supply of telecommunications services to their territory Key aspects of the decision in the economic range:
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
01.03.2021
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’
05.02.2021
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’
04.01.2021
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“.
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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