/ News
Tax & Financial Standards New Judgments of the ECJ For April 2019


Tax & Financial Standards New Judgments of the ECJ For April 2019

С-214/18 of 10 April 2019

Value added tax - Court enforcement officer - Enforcement - Fees laid down by law - Administrative practice of the competent national authorities considering those fees to be inclusive of VAT - Principles of neutrality and proportionality

Key aspects of the decision in the economic range:

Administrative practice of the competent national authorities under which the VAT relating to supplies of services by a court enforcement officer in an enforcement procedure is regarded as included in the fees charged by that officer.

Rule on whether or not the court enforcement officer’s fees should include the VAT due.

Proceedings, concerning the decision of a court enforcement officer, responsible for carrying out enforcement proceedings, to add value added tax to the enforcement fees concerned.

С-295/18 of 11 April 2019

Payment services in the internal market — Execution of a direct-debit payment order issued by a third party in respect of an account of which that party is not the holder — No authorisation from the holder of the debited account — Concepts of "Payment services", "Direct debit" and "Unauthorised payment transactions"

Key aspects of the decision in the economic range:

EU framework in the area of the payment services markets of the Member States.

Rights and obligations in relation to the provision and use of payment services.

Transparency of conditions and information requirements for payment services.

Execution of direct debits, initiated by the payee, on a payment account of which it is not the holder, where the holder of the account thus debited does not consent to those direct debits.

Liability of the payer’s payment service provider and the payer’s own liability in the event of unauthorised payment transactions.

Notification of unauthorised or incorrectly executed payment transactions.

Allocation of the burden of proof where a payment service user denies having authorised a payment transaction which has been executed.

Concepts of "Payment services", "Payment service user" and "Unauthorised payment transactions".

Proceedings between M and B Bank concerning the reimbursement of M’s account without its consent.

С-603/17 of 11 April 2019

Jurisdiction and the recognition and enforcement of judgments in civil and commercial matters — A contract between a company and a natural person where that person is able to determine or does determine the terms of that contract and has control and autonomy over the day-to-day operation of that company’s business and the performance of his own duties— Concepts of ‘individual contract of employment’ and of ‘employer’

Key aspects of the decision in the economic range:

Jurisdiction in matters relating to individual contracts of employment.

Claims for compensation made by several companies within the same group against former directors.

Claims resting on legal bases regarded as tortious in substantive law.

Conditions under which such claims are ‘matters’ relating to a contract and/or individual contracts of employment for the purposes of the Lugano II Convention.

Concepts of ‘individual contract of employment’ and of ‘employer’.

Proceedings between Mr. B and Mr. H and group of companies A concerning a claim for damages for the loss those companies claim to have suffered as a result of alleged fraud by Mr. B and Mr. H.

С-691/17 of 11 April 2019

Right to deduct value added tax paid as input tax - Reverse charge procedure - Undue payment of the tax by the recipient of services to the suppliers on the basis of an invoice drawn up incorrectly according to the rules on ordinary taxation - Tax authority’s decision holding that the recipient of services has an outstanding tax liability and refusing a claim for deduction - No examination by the tax authority of the possibility of reimbursement of the tax

Key aspects of the decision in the economic range:

Practice of the tax authority whereby, in the absence of any suspicion of tax evasion, that authority refuses an undertaking the right to deduct the VAT which that undertaking, as the recipient of services, unduly paid to the supplier of those services on the basis of an invoice drawn up by that supplier in accordance with the rules on the ordinary VAT regime, whereas the relevant transaction fell under the reverse charge mechanism.

Principles of proportionality, fiscal neutrality and effectiveness.

Proceedings concerning a tax adjustment imposed on account of a failure to apply the national provisions in relation to procedure for the reverse charging of value added tax.


С-201/18 of 27 March 2019

Deduction of input tax — Immovable property acquired as capital goods — Sale and lease back — Adjustment of deductions of VAT — Principle of VAT neutrality — Principle of equal treatment — Concept of "Supply of goods"

Key aspects of the decision in the economic range:

An obligation to adjust VAT on a building which was initially deducted correctly, where that property was the subject of a sale and lease back transaction not subject to VAT.

A financial transaction designed to increase the liquidity of the taxable person.

Principles of value added tax (VAT) neutrality and equal treatment.

A change in the factors used to determine the amount of the deductions which were made after the VAT return was made, for the purposes of Article 185 of the VAT Directive, or a supply, for the purposes of Article 188 of that directive.

Concept of "supply of goods"

Proceedings concerning the adjustment of a deduction of VAT.

С-275/18 of 28 March 2019

Common system of value added tax - Exemption for supplies of goods dispatched or transported to a destination outside the European Union - Condition of exemption laid down by national law - Placing of goods under a particular customs procedure - Proof of placing of goods under the export procedure

Key aspects of the decision in the economic range:

National legislative provision that makes the exemption from VAT for goods intended to be exported outside the European Union conditional on the goods being placed under the export customs procedure.

Right to exemption on export, provided that it is established that the goods concerned have actually left the territory of the European Union.

Proceedings concerning the refusal of the tax authorities to exempt from value added tax various supplies of goods dispatched to a destination outside the European Union.



340VAT excl.

for account per year

For full pricelist see here

Buy now Free trial

240VAT excl.

for account per year

For full pricelist see here 

Buy now Free trial