Tax & Financial Standards New Judgments of the ECJ For January 2022 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2022 (consolidated version), in 4 languages - Bulgarian, English, German and French
Tax & Financial Standards New Judgments of the ECJ For December 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-484/20 of 2 December 2021 Consumer protection - Payment services - Full harmonisation - Transposition and application – Subscriptions for cable television and internet access – Contracts of indefinite duration concluded before the date for transposition of Directive (EU) 2015/2366 – Charges applied to payment transactions without direct debit authorisation that are initiated after that date
Tax & Financial Standards New Judgments of the ECJ For November 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French
Tax & Financial Standards New Judgments of the ECJ For October 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-538/19 of 6 October 2021 Health Insurance - Medical treatment carried out in a Member State other than that of the insured person - Preliminary permission - Requirement to submit a report prepared by a doctor from the national public health insurance scheme prescribing treatment - Second medical opinion received in a Member State other than that of the insured person in which alternative treatment is prescribed which has the advantage of not causing invalidity - Reimbursement of all medical expenses for this alternative treatment
Tax & Financial Standards New Judgments of the ECJ For September 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-337/20 of 2 September 2021 Payment services in the internal market - Payment service user - Notification of unauthorized payment transactions - Liability of the payment service provider for the same operations - Liability brought by the guarantor of a payment service user - Concepts of 'payment service user', ' "full harmonization" and "comprehensive harmonization"
Tax & Financial Standards New Judgments of the ECJ For July 2021 Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French New judgments С-521/19 of 1 July 2021 Value added tax (VAT) – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount
for account per year
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