Tax & Financial Standards New Judgments of the ECJ For February 2025 February С-677/22 of 6 February 2025 Combating late payment in commercial transactions — Commercial transactions between undertakings — Obligation on Member States to ensure that the period for payment set in the contract concluded between undertakings does not exceed 60 c
Tax & Financial Standards New Judgments of the ECJ For January 2024 January С-627/23 of 9 January 2025 Prospectus to be published when securities are offered to the public or admitted to trading – Obligation to publish a prospectus – Securities negotiable on the capital market – Shares in a holding company that may be held only by certain territorial administrative authorities of a Member State – Transfer of shares requiring the approval of the board of directors of the holding company - Concepts of ‘securities’ and “offer of securities to the public” Key aspects of the decision in the economic
Tax & Financial Standards New Judgments of the ECJ For December 2024 December С-3/24 of 5 December 2024 Prevention of the use of the financial system for the purposes of money laundering or terrorist financing – Obliged entity – Accounting services provided, on an ancillary basis, to
Tax & Financial Standards New Judgments of the ECJ For November 2024 November Joined Cases С-289/23 and C-305/23 of 7 November 2024 Procedures concerning restructuring, insolvency and discharge of debt — Extension of procedures to insolvent natural persons who are not entrepreneurs — Access to discharge of debt — Exclusion of specific categories of debt from discharge of debt — Natural person who has become insolvent — Good
Tax & Financial Standards New Judgments of the ECJ For October 2024 October С-171/23 of 4 October 2024 Value added tax — VAT exemption scheme
Tax & Financial Standards New Judgments of the ECJ For September 2024 September С-83/23 of 5 September 2024 Common system of value added tax – VAT unduly invoiced and paid – Correction of the invoice – Liquidation of the supplier – Refu
for account per year
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