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28.10.2019
С-42/18 of 3 October 2019 Value added tax - Exemptions - Transactions concerning payments - ATM operation services provided by a company to a bank – Concept of "payments" and "transactions concerning payments" Key aspects of the decision in the economic range: VAT exempt transaction concerning payments. Cash withdrawal from an automated teller machine (ATM). Service supplied by an undertaking to a bank in circumstances in which the operation of ATMs has been outsourced.
01.10.2019
С-71/18 of 4 September 2019 Value added tax - Sale of land on which a building is located at the time of supply - Meaning that a supply of land supporting a building at the date of that supply cannot be classified as a supply of ‘building land’ where that transaction is economically independent of other services and does not form a single transaction with them, even if the parties’ intention was that the building should be wholly or partly demolished - Concept of ‘building land’ and ‘building’
27.08.2019
С-242/18 of 3 July 2019 Taxable amount — Reduction —Financial leasing agreement, broken due non-payment of monthly installments — Revision — Supply of goods — Payment of compensation for the termination of the contract until its expiration — Jurisdiction.
29.07.2019
С-242/18 of 3 July 2019 Taxable amount — Reduction —Financial leasing agreement, broken due non-payment of monthly installments — Revision — Supply of goods — Payment of compensation for the termination of the contract until its expiration — Jurisdiction.
27.06.2019
С-38/17 of 5 June 2019 Consumer protection — Unfair terms in consumer contracts — Loan agreement denominated in foreign currency — The exchange rate applicable to the sum made available in domestic currency communicated to the consumer after the agreement has been concluded
31.05.2019
С-133/18 of 2 May 2019 Refund of VAT - Request for additional information by the Member State of refund - Information requested to be provided to the Member State of refund within one month of the date on which the request reaches the person to whom it is addressed - Legal nature of time limit and consequences of failure to comply
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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