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Tax & Financial Standards New Judgments of the ECJ For October 2019
28.10.2019

Tax & Financial Standards New Judgments of the ECJ For October 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.

Tax & Financial Standards New Judgments of the ECJ For September 2019
01.10.2019

Tax & Financial Standards New Judgments of the ECJ For September 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’

Tax & Financial Standards New Judgments of the ECJ For July 2019
27.08.2019

Tax & Financial Standards New Judgments of the ECJ For July 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.

Tax & Financial Standards New Judgments of the ECJ For July 2019
29.07.2019

Tax & Financial Standards New Judgments of the ECJ For July 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.

Tax & Financial Standards New Judgments of the ECJ For June 2019
27.06.2019

Tax & Financial Standards New Judgments of the ECJ For June 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

Tax & Financial Standards New Judgments of the ECJ For May 2019
31.05.2019

Tax & Financial Standards New Judgments of the ECJ For May 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

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