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Customer support: (+359 2) 40 801 40 |
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(+359 2) 923 98 98 |
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Tax & Financial Standards New Judgments of the ECJ For February 2023 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 01.01.2023 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-208/21 of 2 February 2023 Unfair terms in consumer contracts – Obligation to draft contractual clauses in plain intelligible language - ‘Unit-linked’ life assurance contracts linked to investment funds – Information on the nature and structure of the assurance product and the risks associated with that product – Misleading standard contracts – Legal
Tax & Financial Standards New Judgments of the ECJ For January 2023 New judgments С-57/21 of 12 January 2023 Competition - Abuse of a dominant position - Rules for settling claims for damages under national law for infringements of the provisions of Member States' and European Union's competition law - Evidence contained in the file of a competition authority - Pending proceedings before the European Commission in connection with a violation of competition rules - National proceedings concerning an action for damages for the same infringement - Conditions concerning the presentation of evidence
Tax & Financial Standards New Judgments of the ECJ For December 2022 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2022 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-141/20 of 1 December 2022 Value added tax – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Need for the controlling company to have a majority of voting rights
Tax & Financial Standards New Judgments of the ECJ For November 2022 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2022 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-203/21 of 10 November 2022 Judicial cooperation in criminal matters — Imposition of a financial penalty on a legal person for non-payment of tax debts — Penalties of a criminal nature — Principles of the presumption of innocence and the legality and proportionality of criminal offences and penalties
Tax & Financial Standards New Judgments of the ECJ For October 2022 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2022 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-250/21 of 6 October 2022 Value added tax — Exemptions — Granting of credit — Sub-participation agreement — Concept of “supply of services for consideration“
Tax & Financial Standards New Judgments of the ECJ For September 2022 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2022 (consolidated version), in 4 languages - Bulgarian, English, German and French
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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