Tax & Financial Standards New Judgments of the ECJ For May 2020 New judgments С-547/18 of 07 May 2020 Supply of services — Място на данъчна привръзка — Taxable person — Subsidiary, established in a Member State, of a parent company, established in a third country — Criteria that a service provider must take into account in order to determine the recipient's permanent establishment — Concept of ‘fixed establishment’ Key aspects of the decision in the economic range:
С-20/19 of 02 April 2020 Freedom to provide services — Direct life assurance — Right of cancellation and cancellation period — Incorrect information about the conditions for exercising the right of cancellation — Extinction of the right of cancellation — Relevance of the quality of consumer of the policy holder Key aspects of the decision in the economic range: A national provision under which, even if the policy holder is not a consumer, the term for exercising the right of cancellation from a life assurance contract begins from the date of conclusion of that contract. Information about the conditions for exercising the right of cancellation provided by the assurance company to the policy holder. A policy holder, who is not a consumer. Proceedings concerning the scope of the right of cancellation under life assurance contracts.
New judgments С-75/18 of 03 March 2020 System of value added tax — Freedom of establishment — Tax on the turnover of telecommunications operators — Progressive tax having a greater impact on undertakings owned by natural or legal persons of other Member States than on national undertakings — Progressive tax bands applicable to all taxable persons — Neutrality of the amount of turnover as a criterion of differentiation
С-32/19 of 22 January 2020 Citizenship of the Union - Right to move and reside freely in the territory of the Member States - Right of permanent residence - Acquisition before completion of a continuous period of five years of residence - Workers who, at the time they stop working, have reached the age for entitlement to an old age pension
С-32/19 of 22 January 2020 Citizenship of the Union - Right to move and reside freely in the territory of the Member States - Right of permanent residence - Acquisition before completion of a continuous period of five years of residence - Workers who, at the time they stop working, have reached the age for entitlement to an old age pension
New judgments С-493/18 of 4 December 2019 Judicial cooperation in civil matters - Insolvency proceedings - Actions which derive directly from insolvency proceedings and which are closely connected with such proceedings - Sale of immovable property and creation of a mortgage - Action brought by the trustee in bankruptcy seeking a declaration that the transactions concerned are ineffective - Exclusive jurisdiction of the courts of the Member State in which the insolvency proceedings were opened
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