Tax & Financial Standards New Judgments of the ECJ For May 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-709/19 of 12 May 2021 Jurisdiction and enforcement of judgments in civil and commercial matters— Jurisdiction in tort, delict or quasi-delict — Place of occurrence of the damage — Purely financial damage — Concept of „place where the harmful event occurred“
Tax & Financial Standards New Judgments of the ECJ For March 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-7/20 of 3 March 2021 Customs union - Place where the customs debt is incurred – Value added tax - Chargeable event and place where the import VAT becomes chargeable - Finding of a failure to comply with an obligation imposed by EU customs legislation – Goods which were physically introduced into the customs territory of the Union in a Member State but entered the economic network of the Union in the Member State where that finding was made
Tax & Financial Standards New Judgments of the ECJ For February 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-760/18 of 11 February 2021 Social policy - Framework agreement on fixed-term employment - Measures to prevent abuse arising from the use of successive fixed-term employment contracts or relationships – Fixed-term employment contracts in the public sector – Successive contracts or extended initial contract – Absolute constitutional prohibition on conversion of fixed-term employment contracts to contracts of indefinite duration – Obligation to interpret in conformity with EU law - Concept of ‘successive fixed-term employment contracts’
Tax & Financial Standards New Judgments of the ECJ For January 2021 New judgments С-393/19 of 14 January 2021 Charter of Fundamental Rights of the European Union – Right to property - Right to an effective remedy - Confiscation of crime-related proceeds, instrumentalities and property - Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – National legislation providing for the confiscation, for the benefit of the State, of property used to commit the offence of smuggling – Property belonging to a third party acting in good faith - Concept of ‘confiscation’
Tax & Financial Standards New Judgments of the ECJ For December 2020 New judgments С-488/18 of 10 December 2020 Value added tax — Exemptions from VAT of certain services closely linked to sport or physical education — Direct effect — Concept of “non-profit organisations“ Key aspects of the decision in the economic range: Common system of value added tax (VAT). Exemptions. Supply of services closely linked to sport. Extent of Member States’ margin of appreciation. Legislation of a Member State which exempts from VAT only certain number of supplies of services closely linked to sport or physical education. Concept of “non-profit organisations“.
Tax & Financial Standards New Judgments of the ECJ For November 2020 New judgments С-287/19 of 11 November 2020 Payment services in the internal market - Personalised multifunctional bank cards – Near-field communication (NFC) - Change in the conditions of a framework contract – Tacit consent – Rights and obligations related to payment services – Derogation for low-value payment instruments – Payment instrument that does not allow its blocking – Payment instrument used anonymously – Limitation of the temporal effects of the judgment - Concept of ‘payment instrument’
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