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Tax & Financial Standards New Judgments of the ECJ For April 2024
30.04.2024

Tax & Financial Standards New Judgments of the ECJ For April 2024

Tax & Financial Standards New Judgments of the ECJ For April 2024 April С-582/21 of 9 April 2024 Principles of EU law — Principle of sincere cooperation — Procedural autonomy — Principles of equivalence and effectiveness — Principle

Tax & Financial Standards New Judgments of the ECJ For March 2024
29.03.2024

Tax & Financial Standards New Judgments of the ECJ For March 2024

Tax & Financial Standards New Judgments of the ECJ For March 2024 March С-341/22 of 7 March 2024 Common system of value added tax — Right to deduct VAT — Non-operating company —National legislation denying the right of deduction, refund or offsetting of input VAT - Principle of fiscal neutrality – Principle of proportionality - Concept of „taxable person“ and „economic activity“

Tax & Financial Standards New Judgments of the ECJ For February 2024
27.02.2024

Tax & Financial Standards New Judgments of the ECJ For February 2024

Tax & Financial Standards New Judgments of the ECJ For February 2024 February С-733/22 of 8 February 2024 Common system of value added tax – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality

Tax & Financial Standards New Judgments of the ECJ For January 2024
29.01.2024

Tax & Financial Standards New Judgments of the ECJ For January 2024

Tax & Financial Standards New Judgments of the ECJ For January 2024 January С-537/22 of 11 January 2024 Agriculture — European Agricultural Fund for Rural Development (EAFRD) funding — Organic farming — Financial support for organic in-conversion production — Organic beekeeping — Minimum conversion period — Concepts of ‘initial period’ and ‘conversion’ Key aspects of the decision in the economic range: Support for rural development. A national provision which limits the possibility of receiving financial support for conversion to organic beekeeping to the minimum conversion period referred to in

Tax & Financial Standards New Judgments of the ECJ For December 2023
28.12.2023

Tax & Financial Standards New Judgments of the ECJ For December 2023

Tax & Financial Standards New Judgments of the ECJ For December 2023 December С-329/22 of 7 December 2023 Agriculture — European Agricultural Fund for Rural Development (EAFRD) funding — Organic farming — Financial support for organic in-conversion production — Organic beekeeping — Minimum conversion period — Concepts of ‘initial period’ and ‘conversion’

Tax & Financial Standards New Judgments of the ECJ For November 2023
27.11.2023

Tax & Financial Standards New Judgments of the ECJ For November 2023

Tax & Financial Standards New Judgments of the ECJ For November 2023 November Joined Cases С-271/22 - С-275/22 of 9 November 2023 Social policy — Organisation of working time — Charter of Fundamental Rights of the European Union — Right to paid annual leave — Carry-over of entitlements to paid annual leave in the event of long-term illness Key aspects of the decision in the economic range: Certain aspects of the organisation of working time. National case-law allowing carry-over of leave without any time limit. A worker may rely on the right to paid annual leave against his or her employer and the fact that the employer is a private undertaking, holding a public service delegation, is irrelevant

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