Tax & Financial Standards New Judgments of the ECJ From April C-154/17 of 10 April 2018 Value added tax (VAT) Notion of „second-hand goods“ Notion of „precious metals or precious stones“
Tax & Financial Standards New Judgments of the ECJ For March New Cases C 159/17 of 7 March 2018 Revocation of identification for VAT purposes - Obligation to pay VAT collected in the period during which the VAT identification number is revoked - Non-recognition of the right to deduct VAT relating to purchases made during that period
New Cases C 616/16 of 24 January 2018 Compensation for the damage as a result of the failure to transpose Directive in an appropriate and timely manner. Coordination of provisions laid down by law, regulation or administrative action in respect of activities of doctors. Appropriate remuneration - application of Directive 82/76/EEC to training begun before the prescribed deadline for the Member States to transpose it and completed after that date
Tax & Financial Standards New Judgments of the ECJ For December New Cases C 42/17 of 5 December 2017 Criminal proceedings for offenses in the field of value added tax. Affecting the financial interests of the European Union. National legislation providing for absolute limitation periods, which may lead to non-prosecution for committed crimes. Obligation to leave out any provision of domestic law which may affect the obligations of the Member States conferred by Union law. Principle of Legality of Crime and Punishment
Tax & Financial Standards New Judgments of the ECJ For November New Cases C 552/16 of 9 November 2017 Key aspects of the decision in the economic range: A ground for compulsory removal from the VAT register and the conditions for compulsory re-registration in that register. National legislation, such as that at issue in the main proceedings, pursuant to which compulsory removal from the VAT register of a company whose dissolution has been ordered by a court decision results, even where the dissolved company remains party to contracts in force and states that it has not ceased its activity during the period of its liquidation, in the obligation to calculate the input VAT due or paid on available assets on the date of that dissolution and to pay it to the State. Judgement in proceedings concerning the decision to remove a company from the value added tax register.
Tax & Financial Standards New Judgments of the ECJ For October New Cases C 573/16 of 19 October 2017 Indirect taxes on the raising of capital - Imposition of a duty of 1.5% on the transfer into a clearance service of newly issued shares or shares intended to be listed on a stock exchange of a Member State
for account per year
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