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Tax & Financial Standards New Judgments of the ECJ For July 2022
01.08.2022

Tax & Financial Standards New Judgments of the ECJ For July 2022

Tax & Financial Standards New Judgments of the ECJ For July 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-194/21 of 7 July 2022 Value added tax (VAT) — Adjustment of deductions — Taxable person who did not exercise their right of deduction before the expiry of a limitation period — No possibility of making that deduction in the context of adjustment

Tax & Financial Standards New Judgments of the ECJ For June 2022
27.06.2022

Tax & Financial Standards New Judgments of the ECJ For June 2022

Tax & Financial Standards New Judgments of the ECJ For June 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-55/21 of 9 June 2022 Excise duties — Reimbursement of excise duty already paid, by means of tax markings, affixed to manufactured tobacco destroyed under administrative supervision — Obligation of Member States to adopt regulations providing for the reimbursement of excise duties on manufactured tobacco released for consumption and destroyed under customs supervision

Tax & Financial Standards New Judgments of the ECJ For May 2022
02.06.2022

Tax & Financial Standards New Judgments of the ECJ For May 2022

Tax & Financial Standards New Judgments of the ECJ For May 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-179/21 of 5 May 2022 Consumer protection — Distance contract between a consumer and a trader — Obligation of the trader to inform the consumer of the existence and the conditions of a manufacturer’s commercial guarantee — Conditions under which such an obligation arises — Content of the information to be provided to the consumer

Tax & Financial Standards New Judgments of the ECJ For April 2022
09.05.2022

Tax & Financial Standards New Judgments of the ECJ For April 2022

Tax & Financial Standards New Judgments of the ECJ For April 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-228/20 of 7 April 2022 Value added tax –Exemptions for certain activities in the public interest – Exemption for hospital and medical care – Private hospital – Duly recognised establishment - In what circumstances is a privately run hospital entitled to avail of the VAT exemption provided in respect of medical treatment and care for public hospitals - Concept of ‘social conditions comparable with those applicable to bodies governed by public law’

Tax & Financial Standards New Judgments of the ECJ For March 2022
01.04.2022

Tax & Financial Standards New Judgments of the ECJ For March 2022

Tax & Financial Standards New Judgments of the ECJ For March 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-177/20 of 10 March 2022 Principles of EU law – Direct effect – Obligations on a Member State as a result of a preliminary ruling – Interpretation of a provision of EU law given by the Court in a preliminary ruling – Obligation to give full effect to EU law – Obligation for a national court to disapply national legislation which contravenes EU law as interpreted by the Court – Administrative decision which became final in the absence of a challenge before the courts – Principles of equivalence and effectiveness

Tax & Financial Standards New Judgments of the ECJ For February 2022
28.02.2022

Tax & Financial Standards New Judgments of the ECJ For February 2022

Tax & Financial Standards New Judgments of the ECJ For February 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

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