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29.05.2026
Tax & Financial Standards New Judgments of the ECJ For May 2026 May C-225/25 of 13 May 2026 Company law — Takeover bid — Squeeze-out of holders of securities — Offer made by a person controlling the offeree company — Lack of voluntary nature of the takeover bid — Concepts of „takeover bid“ or „bid“ Key aspects of the decision in the economic range: Protection of minority shareholders, the mandatory bid and the equitable price. An offer made to the holders of the securities of a company with a view to acquiring all or some of those secu
27.04.2026
Tax & Financial Standards New Judgments of the ECJ For April 2026 April T-589/24 of 15 April 2026 Customs Union – Customs Code – Outward processing procedure – Authorisation — Placement for export at a customs office not designated in the authorisation and situated in a Member State other than that which granted the authorisation – Customs debt incurred through non-compliance – Relief Key aspects of the decision in the economic range: Customs union. Partial relief from import duties. А person to whom a Member State issued an outward processing authorisation places Union goods intended to be processed in a
04.03.2026
Tax & Financial Standards New Judgments of the ECJ For February 2026 February С-471/24 of 12 February 2026 Unfair terms in consumer contracts — Contractual term providing for the determination of the interest rate on the basis of a benchmark within the meaning of Regulation (EU) 2016/1011 — Contractual term reflecting mandatory statutory or regulatory provisions — Requirement of transparency — Unfairness Key aspects of the decision in the economic range: Variable-rate mortgage loan agreement.
02.02.2026
Tax & Financial Standards New Judgments of the ECJ For January 2026 January С-77/24 of 15 January 2026 Judicial cooperation in civil matters — Law applicable to non-contractual obligations — Liability in tort or delict of an officer of a company that organises online games of chance without holding the required licence — Action
05.01.2026
Tax & Financial Standards New Judgments of the ECJ For December 2025 December С-121/24 of 11 December 2025 Value added tax — Joint and several liability — Insolvency of the principal debtor — Continued obligation to pay VAT — Joint and several liability of a third party after the removal of the principal debtor from the commercial register — Principle of legal certainty — Principle of proportionality Key aspects of the decision in the economic range: Joint and several liability of a third party for the VAT debts of a person liable for payment of that VAT (a company) where that person no longer exists, and where the liability of that thi
28.11.2025
Tax & Financial Standards New Judgments of the ECJ For November 2025 November С-197/24 of 13 November 2025 Combating late payment in commercial transactions — Contract for the provision of legal services with a view to setting up a commercial company — Natural person who engaged the services of a lawyer with a view to setting up a commercial company — Concepts "undertaking" , "commercial transaction", "consumer" Key aspects of the decision in the economic range: A contract for the provision of legal services with a view to the formation of a commercial company. Fact that a natural person has engaged the services of a lawyer with a view to the formation of a commercial company, of which he or she was to become a co-founder, member and managing director, can suffice to classify that person as an ‘undertaking’. Concept
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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