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Tax & Financial Standards New Judgments of the ECJ For April 2019
07.05.2019

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

С-214/18 of 10 April 2019 Value added tax - Court enforcement officer - Enforcement - Fees laid down by law - Administrative practice of the competent national authorities considering those fees to be inclusive of VAT - Principles of neutrality and proportionality

Tax & Financial Standards New Judgments of the ECJ For March 2019
01.04.2019

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

С-437/17 of 13 March 2019 Social law — Free movement of workers — Prohibition of discrimination on grounds of nationality — Right to paid annual leave based on the seniority of the worker with the employer — Account taken only in part of previous periods of service completed with other employers — Disparity between the schemes and legislation of the Member States

Tax & Financial Standards New Judgments of the ECJ For February 2019
18.03.2019

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

С-535/17 of 6 February 2019 Judicial cooperation in civil matters — Jurisdiction and the enforcement of judgments in civil and commercial matters — Bankruptcy of a bailiff — Action brought by the liquidator in charge of administering and liquidating the bankruptcy — Concept of "civil and commercial matters"

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

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