June С-547/22 of 6 June 2024 Review procedures in respect of the award of public supply and public works contracts — Compensation awarded to a tenderer unlawfully excluded from a proced
Tax & Financial Standards New Judgments of the ECJ For May 2024 May С-241/23 of 8 May 2024 Common system of value added tax — Supply of goods or services — In-kind contribution of property — Taxable amount — Consideration — Shares — Nominal value — Issue value Key aspects of the decision in the economic range: The taxable amo
Tax & Financial Standards New Judgments of the ECJ For April 2024 April С-582/21 of 9 April 2024 Principles of EU law — Principle of sincere cooperation — Procedural autonomy — Principles of equivalence and effectiveness — Principle
Tax & Financial Standards New Judgments of the ECJ For March 2024 March С-341/22 of 7 March 2024 Common system of value added tax — Right to deduct VAT — Non-operating company —National legislation denying the right of deduction, refund or offsetting of input VAT - Principle of fiscal neutrality – Principle of proportionality - Concept of „taxable person“ and „economic activity“
Tax & Financial Standards New Judgments of the ECJ For February 2024 February С-733/22 of 8 February 2024 Common system of value added tax – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Application of that rate only to accommodation facilities with a categorisation certificate – Principle of fiscal neutrality
Tax & Financial Standards New Judgments of the ECJ For January 2024 January С-537/22 of 11 January 2024 Agriculture — European Agricultural Fund for Rural Development (EAFRD) funding — Organic farming — Financial support for organic in-conversion production — Organic beekeeping — Minimum conversion period — Concepts of ‘initial period’ and ‘conversion’ Key aspects of the decision in the economic range: Support for rural development. A national provision which limits the possibility of receiving financial support for conversion to organic beekeeping to the minimum conversion period referred to in
for account per year
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