Tax & Financial Standards New Judgments of the ECJ For July 2024 July С-87/23 of 4 July 2024 Value added tax – Supply of services for consideration - Non-profit association carrying out projects financed by the European Regional Development Fund (ERDF) – Supply of training services through subcontractors – Inclusion of the amount of the subsidy in the taxable amount - Concepts of ‘taxable person’ and ‘economic activity’
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
for account per year
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