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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“.
26.11.2020
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’
30.10.2020
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
28.09.2020
Tax & Financial Standards New Judgments of the ECJ For September 2020 New judgments Joined Cases С-84/19, С-222/19 and C-252/19 of 03 September 2020 Consumer protection — National provision providing for the maximum amount of non-interest credit costs — Contractual term passing on to the consumer costs of the lender’s business activity — Significant imbalance between the rights and obligations of the parties — Contractual terms which do not specify the services for which remuneration is sought — Obligation to draft contract terms in plain, intelligible language — National legislation laying down a method of calculating the maximum non-interest credit cost which may be charged to the consumer
29.07.2020
Tax & Financial Standards New Judgments of the ECJ For July 2020 New judgments С-215/19 of 02 July 2020 Supply of services — VAT exemption — Leasing or letting of immovable property — Place of supply of services — Supply of services connected with immovable property — Server cabinets — Storage services in computing centre — Concept of „immovable property “ Key aspects of the decision in the economic range: Interpretation of the VAT Directive concerning the tax treatment of the supply of services as "services for storage in the data center." Leasing or letting of immovable property services, to which a VAT exemption applies. Computing centre services, with which a trader provides its customers with equipment cabinets in a computing centre for holding customers’ servers together with ancillary services. Concept of „immovable property “ Proceedings concerning the determination of the place where the value added tax is collected for storage services provided in a computing centre.
29.06.2020
Tax & Financial Standards New Judgments of the ECJ For June 2020 New judgments С-301/18 of 04 June 2020 Consumer protection - Distance loan agreement - Right of withdrawal - Return of the services received - Payment of compensation for benefit of use - Supplier’s obligation Key aspects of the decision in the economic range: Where a consumer exercises his or her right to withdraw from a distance loan agreement concluded with a supplier, that consumer has the right to receive from that supplier, subject to certain sums which the consumer himself or herself is required to pay to the supplier the principal repaid and the interest paid under that agreement, but does not have the right to receive compensation for the benefit of use of that principal and that interest. A dispute between L and D Bank concerning the exercise, by L, of his right to withdraw from a loan agreement concluded between those two parties.
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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