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Tax & Financial Standards New Judgments of the ECJ For June 2019
27.06.2019

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

С-38/17 of 5 June 2019 Consumer protection — Unfair terms in consumer contracts — Loan agreement denominated in foreign currency — The exchange rate applicable to the sum made available in domestic currency communicated to the consumer after the agreement has been concluded

Tax & Financial Standards New Judgments of the ECJ For May 2019
31.05.2019

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

С-133/18 of 2 May 2019 Refund of VAT - Request for additional information by the Member State of refund - Information requested to be provided to the Member State of refund within one month of the date on which the request reaches the person to whom it is addressed - Legal nature of time limit and consequences of failure to comply

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.

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