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Tax & Financial Standards New Judgments of the ECJ For March 2020
30.03.2020

Tax & Financial Standards New Judgments of the ECJ For March 2020

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

Tax & Financial Standards New Judgments of the ECJ For February 2020
27.02.2020

Tax & Financial Standards New Judgments of the ECJ For February 2020

С-32/19 of 22 January 2020 Citizenship of the Union - Right to move and reside freely in the territory of the Member States - Right of permanent residence - Acquisition before completion of a continuous period of five years of residence - Workers who, at the time they stop working, have reached the age for entitlement to an old age pension

Tax & Financial Standards New Judgments of the ECJ For January 2020
30.01.2020

Tax & Financial Standards New Judgments of the ECJ For January 2020

С-32/19 of 22 January 2020 Citizenship of the Union - Right to move and reside freely in the territory of the Member States - Right of permanent residence - Acquisition before completion of a continuous period of five years of residence - Workers who, at the time they stop working, have reached the age for entitlement to an old age pension

Tax & Financial Standards New Judgments of the ECJ For December 2019
30.12.2019

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

New judgments С-493/18 of 4 December 2019 Judicial cooperation in civil matters - Insolvency proceedings - Actions which derive directly from insolvency proceedings and which are closely connected with such proceedings - Sale of immovable property and creation of a mortgage - Action brought by the trustee in bankruptcy seeking a declaration that the transactions concerned are ineffective - Exclusive jurisdiction of the courts of the Member State in which the insolvency proceedings were opened

Tax & Financial Standards New Judgments of the ECJ For November 2019
27.11.2019

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

С-419/18 of 7 November 2019 Credit agreements for consumers  - Lawfulness of securing the debt arising under the agreement by means of a blank promissory note — Demand for payment of the debt owed under the promissory note — Scope of the court’s powers and obligations Key aspects of the decision in the economic range: Consumer protection. National law which allows a claim of a creditor who is a seller or supplier against a borrower who is a consumer to be secured by a blank promissory note. An application based on a promissory note intended to secure the debt arising under a consumer credit agreement.

Tax & Financial Standards New Judgments of the ECJ For October 2019
28.10.2019

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

С-42/18 of 3 October 2019 Value added tax - Exemptions - Transactions concerning payments - ATM operation services provided by a company to a bank – Concept of "payments" and "transactions concerning payments" Key aspects of the decision in the economic range: VAT exempt transaction concerning payments. Cash withdrawal from an automated teller machine (ATM). Service supplied by an undertaking to a bank in circumstances in which the operation of ATMs has been outsourced.

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TAX & FINANCIAL STANDARDS

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