Tax & Financial Standards New Judgments of the ECJ For September 2020 New judgments Joined Cases С-84/19, С-222/19 and C-252/19 of 03 September 2020 Consumer protection — National provision providing for the maximum amount of non-interest credit costs — Contractual term passing on to the consumer costs of the lender’s business activity — Significant imbalance between the rights and obligations of the parties — Contractual terms which do not specify the services for which remuneration is sought — Obligation to draft contract terms in plain, intelligible language — National legislation laying down a method of calculating the maximum non-interest credit cost which may be charged to the consumer
Tax & Financial Standards New Judgments of the ECJ For July 2020 New judgments С-215/19 of 02 July 2020 Supply of services — VAT exemption — Leasing or letting of immovable property — Place of supply of services — Supply of services connected with immovable property — Server cabinets — Storage services in computing centre — Concept of „immovable property “ Key aspects of the decision in the economic range: Interpretation of the VAT Directive concerning the tax treatment of the supply of services as "services for storage in the data center." Leasing or letting of immovable property services, to which a VAT exemption applies. Computing centre services, with which a trader provides its customers with equipment cabinets in a computing centre for holding customers’ servers together with ancillary services. Concept of „immovable property “ Proceedings concerning the determination of the place where the value added tax is collected for storage services provided in a computing centre.
Tax & Financial Standards New Judgments of the ECJ For June 2020 New judgments С-301/18 of 04 June 2020 Consumer protection - Distance loan agreement - Right of withdrawal - Return of the services received - Payment of compensation for benefit of use - Supplier’s obligation Key aspects of the decision in the economic range: Where a consumer exercises his or her right to withdraw from a distance loan agreement concluded with a supplier, that consumer has the right to receive from that supplier, subject to certain sums which the consumer himself or herself is required to pay to the supplier the principal repaid and the interest paid under that agreement, but does not have the right to receive compensation for the benefit of use of that principal and that interest. A dispute between L and D Bank concerning the exercise, by L, of his right to withdraw from a loan agreement concluded between those two parties.
Tax & Financial Standards New Judgments of the ECJ For May 2020 New judgments С-547/18 of 07 May 2020 Supply of services — Място на данъчна привръзка — Taxable person — Subsidiary, established in a Member State, of a parent company, established in a third country — Criteria that a service provider must take into account in order to determine the recipient's permanent establishment — Concept of ‘fixed establishment’ Key aspects of the decision in the economic range:
С-20/19 of 02 April 2020 Freedom to provide services — Direct life assurance — Right of cancellation and cancellation period — Incorrect information about the conditions for exercising the right of cancellation — Extinction of the right of cancellation — Relevance of the quality of consumer of the policy holder Key aspects of the decision in the economic range: A national provision under which, even if the policy holder is not a consumer, the term for exercising the right of cancellation from a life assurance contract begins from the date of conclusion of that contract. Information about the conditions for exercising the right of cancellation provided by the assurance company to the policy holder. A policy holder, who is not a consumer. Proceedings concerning the scope of the right of cancellation under life assurance contracts.
New judgments С-75/18 of 03 March 2020 System of value added tax — Freedom of establishment — Tax on the turnover of telecommunications operators — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation
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