С-480/17 of 6 December 2018 Direct taxation - Income tax - Deductibility of contributions paid to a professional pension organization and to a private pension insurance - Exclusion for non-residents Key aspects of the decision in the economic range: Freedom of establishment. Legislation of a Member State under which a non-resident taxpayer who in that Member State is subject to a reduced rate of tax on income tax may not deduct from the taxable amount of income tax the amount of the compulsory and supplementary contributions paid to a professional pension fund, and contributions paid for private pension insurance, whereas a resident taxpayer who is unlimitedly liable for income tax may deduct.
С-569/16 of 6 November 2018 Right to paid annual leave — Employment relationship terminated by the death of the worker - National legislation preventing the payment of an allowance to the legal heirs of a worker in lieu of paid annual leave not taken by him - Obligation to interpret national law in conformity with EU law - Whether it may be relied upon in a dispute between individuals
New judgments С-105/17 of 4 October 2018 Consumer protection - Information that must be provided by the trader before the consumer is bound by a distance contract- A natural person who published a number of advertisements at the same time for the sale of different items via the website - Concepts of ‘trader’ and ‘commercial practices’ Key aspects of the decision in the economic range: Unfair business-to-consumer commercial practices. The concept of "trader"and the criteria that national courts must take into account in assessing this concept, specifically in online sales.
С-502/17 of 6 September 2018 Common system of value added tax Holding company Deduction of VAT Costs of services used in connection with a planned sale of shares in the capital of a subsidiary
С-16/17 of 7 August 2018 Deduction of input tax - Origin and scope of the right to deduct Key aspects of the decision in the economic range: Law on value added tax. Consequences for the right of deduction in the case where an economic interest group formed by undertakings apportions its general costs among its members. Apportionment of the general costs of a company’s business activity among its members.
С-27/17 of 5 July 2018 Claim for compensation for damage allegedly caused by anticompetitive conduct committed in various Member States - Place where the damage occurred and place of the event giving rise to the damage - Tort, delict or quasi-delict
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