Judicial cooperation in civil matters - Insolvency proceedings - Effects of insolvency proceedings on lawsuits pending concerning an asset or a right of which the debtor has been divested - Concepts of ‘lawsuit pending’ and „assets or rights of which the debtor has been divested“
Unfair terms in consumer contracts. Examination by the national court of its own motion of the question of whether the contract is within the scope of the directive 93/13/EEC. Contract for an interest-free repayment plan for registration fees and share of costs of a study trip. Concept of "seller or supplier"
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