Tax & Financial Standards New Judgments of the ECJ For November 2023 November Joined Cases С-271/22 - С-275/22 of 9 November 2023 Social policy — Organisation of working time — Charter of Fundamental Rights of the European Union — Right to paid annual leave — Carry-over of entitlements to paid annual leave in the event of long-term illness Key aspects of the decision in the economic range: Certain aspects of the organisation of working time. National case-law allowing carry-over of leave without any time limit. A worker may rely on the right to paid annual leave against his or her employer and the fact that the employer is a private undertaking, holding a public service delegation, is irrelevant
Tax & Financial Standards New Judgments of the ECJ For October 2023 October С-146/22 of 5 October 2023 Value added tax — Discretionary power of the Member States to apply a reduced rate to certain supplies of goods and services — Similar foodstuffs prepared from the same main ingredient — Application of different reduced VAT rates — Goods with the same objective characteristics and properties — Goods accompanied by preparation and serving services on the part of the supplier or not accompanied by such services
Tax & Financial Standards New Judgments of the ECJ For September 2023 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2023 (consolidated version), in 4 languages - Bulgarian, English, German and French
Tax & Financial Standards New Judgments of the ECJ For August 2023 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2023 (consolidated version), in 4 languages - Bulgarian, English, German and French July Joined Cases С-363/21 and C-364/21 of 13 July 2023 Obligation on Member States to provide remedies sufficient to ensure effective legal protection in the fields covered by EU law — Economic policy — European
Tax & Financial Standards New Judgments of the ECJ For July 2023 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2023 (consolidated version), in 4 languages - Bulgarian, English, German and French
Tax & Financial Standards New Judgments of the ECJ For June 2023 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2023 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-322/22 of 8 June 2023 Principle of sincere cooperation – Principle of effectiveness – Tax levied by a Member State in breach of EU law – Breach established following a ruling of the Court of Justice – Right to be paid interest on the overpayment – National legislation limiting the right to the payment of interest to the period running until the thirtieth day following the publication of the ruling of the Court of Justice in the Official Journal of the European Union
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