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Tax & Financial Standards New Judgments of the ECJ For January 2019
29.01.2019

Tax & Financial Standards New Judgments of the ECJ For January 2019

С-410/17 of 10 January 2018 Value added tax— Transactions for consideration constituted partly by services or goods — Demolition contract — Purchase contract for dismantling Key aspects of the decision in the economic range:Transactions for consideration. Taxable base of a supply of services, which is the subject matter of a demolition contract. Proceedings concerning the treatment, for the purposes of VAT, of transactions made, first, under a demolition contract requiring the service provider to dispose of demolition waste which, as it contains iron, may, pursuant to that contract, be resold by the latter and second, under a contract for the purchase of goods for dismantling, which includes the obligation for the purchaser to demolish or dismantle and to dispose of those goods, together with disposal of resulting waste.

Tax & Financial Standards New Judgments of the ECJ For December 2018
28.12.2018

Tax & Financial Standards New Judgments of the ECJ For December 2018

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.

Tax & Financial Standards New Judgments of the ECJ For November 2018
30.11.2018

Tax & Financial Standards New Judgments of the ECJ For November 2018

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

Tax & Financial Standards New Judgments of the ECJ For October 2018
05.11.2018

Tax & Financial Standards New Judgments of the ECJ For October 2018

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.

Tax & Financial Standards New Judgments of the ECJ For September 2018
02.10.2018

Tax & Financial Standards New Judgments of the ECJ For September 2018

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

Tax & Financial Standards New Judgments of the ECJ For August 2018
28.08.2018

Tax & Financial Standards New Judgments of the ECJ For August 2018

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.

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