Joined Cases C-261/25 and C-262/25 of 2 July 2026 Unfair terms in consumer contracts – Effects of a term being found to be unfair – Contract found to be null and void – Action for restitution brought by the seller or supplier – Limitation period for the seller or supplier’s action – Point from which time runs – Principle of equivalence – Principle of effectiveness – Principle of legal certainty – Principle of proportionality – Right to effective legal protection – Unjust enrichment
Tax & Financial Standards New Judgments of the ECJ For June 2026 June T-198/25 of 3 June 2026 Common system of VAT — Adjustment of VAT improperly invoiced — Transactions relating to a period closed by a tax inspection — National legislation making the initiation of a new inspection subject to a new fact updated by the taxpayer
Tax & Financial Standards New Judgments of the ECJ For May 2026 May C-225/25 of 13 May 2026 Company law — Takeover bid — Squeeze-out of holders of securities — Offer made by a person controlling the offeree company — Lack of voluntary nature of the takeover bid — Concepts of „takeover bid“ or „bid“ Key aspects of the decision in the economic range: Protection of minority shareholders, the mandatory bid and the equitable price. An offer made to the holders of the securities of a company with a view to acquiring all or some of those secu
Tax & Financial Standards New Judgments of the ECJ For April 2026 April T-589/24 of 15 April 2026 Customs Union – Customs Code – Outward processing procedure – Authorisation — Placement for export at a customs office not designated in the authorisation and situated in a Member State other than that which granted the authorisation – Customs debt incurred through non-compliance – Relief Key aspects of the decision in the economic range: Customs union. Partial relief from import duties. А person to whom a Member State issued an outward processing authorisation places Union goods intended to be processed in a
Tax & Financial Standards New Judgments of the ECJ For February 2026 February С-471/24 of 12 February 2026 Unfair terms in consumer contracts — Contractual term providing for the determination of the interest rate on the basis of a benchmark within the meaning of Regulation (EU) 2016/1011 — Contractual term reflecting mandatory statutory or regulatory provisions — Requirement of transparency — Unfairness Key aspects of the decision in the economic range: Variable-rate mortgage loan agreement.
Tax & Financial Standards New Judgments of the ECJ For January 2026 January С-77/24 of 15 January 2026 Judicial cooperation in civil matters — Law applicable to non-contractual obligations — Liability in tort or delict of an officer of a company that organises online games of chance without holding the required licence — Action
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