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

01.10.2019

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

С-71/18 of 4 September 2019

Value added tax - Sale of land on which a building is located at the time of supply - Meaning that a supply of land supporting a building at the date of that supply cannot be classified as a supply of ‘building land’ where that transaction is economically independent of other services and does not form a single transaction with them, even if the parties’ intention was that the building should be wholly or partly demolished - Concept of ‘building land’ and ‘building’

Key aspects of the decision in the economic range:

VAT exemption. Supply of land, occupied by a building to be partly demolished in place of which a new building is to be constructed. What are the circumstances in which a number of successive supplies, such as the sale of a building with the land on which it has been built, the demolition of that building then the construction of a new building, must be classified, for VAT purposes, as transactions which are independent of each other or as a single transaction composed of several indivisibly linked services.

Concepts of ‘building land’ and ‘building’.

Proceedings concerning the value added tax payable on the supply of immovable property.

С-28/18 of 5 September 2019

Technical and business requirements for credit transfers and direct debits in euro - Single euro payments area (SEPA) - Payment by direct debit - Accessibility of payments - Residence condition – Concept of „direct debit“

Key aspects of the decision in the economic range:

Payment by SEPA (single euro payments area) direct debit. General conditions requiring the payer to have a residence in the same Member State as the payee).

Concept of „direct debit“.

Proceedings between the Consumer Information Association (V) and AG concerning the fact that it is not possible for passengers who are not resident in Germany to pay for tickets booked on the company’s website by means of direct debit in euros under the EU-wide direct debit scheme.

С-145/18 of 5 September 2019

Common system of the value added tax — Reduced VAT rate — Artistic photographs, which are taken by their photographer, printed by him or under his supervision, signed and numbered up to a maximum of 30 copies — National legislation, restricting the application of the reduced VAT rate to artistic photographs only — Concept of “Works of art”

Key aspects of the decision in the economic range:

Value added tax. Special schemes. Works of art. Conditions which photographs must satisfy in order to be considered works of art that can benefit from a reduced VAT rate. Application of the reduced rate of VAT to photographs that are not in addition artistic in character.

Concept of “Works of art”.

Proceedings between R and tax authorities concerning the refusal of the latter to apply a reduced VAT rate to the delivery of some photographs.

С-331/18 of 5 September 2019

Consumer protection — Consumer credit agreement — Information, which must be contained in the contract — National legislation, which provides the obligation to indicate a breakdown of each installment showing repayment of capital, interest and charges

Key aspects of the decision in the economic range:

Consumer contracts. Consumer right in a consumer loan agreement to indicate a breakdown of the loan repayment installments, of the capital, interest and other charges. National rules concerning the validity of the conclusion of credit agreements which are in conformity with Community law.

Proceedings between T and P concerning the latter's responsibility for failing to indicate in the credit agreement a breakdown of each installment showing the repayment of the capital, interest and any additional charges.

С-143/18 of 11 September 2019

Consumer protection — Distance loan contract — Right of withdrawal from a credit agreement — Exercising the right of withdrawal once the contract performance is fully completed at the consumer’s express request — Notice regarding the right of the consumer to withdraw from the contract

Key aspects of the decision in the economic range:

Distance trading of consumer financial services. National legislation, as interpreted in national case law, which regarding a distance financial service contract between a provider and a consumer does not exclude the right of the consumer to withdraw from the contract in case that this contract has been fully completed by both parties at the consumer’s express request before the consumer exercises his right of withdrawal. Reimbursement of payments received by the provider.

Proceedings concerning exercising the right of withdrawal from a credit agreement.

С-383/18 of 11 September 2019

Consumer protection - Credit agreements for consumers - Early repayment - Right of the consumer to a reduction in the total cost of the credit, consisting of the interest and the costs for the remaining duration of the contract

Key aspects of the decision in the economic range:

Entitlement of a consumer to a reduction in the cost of credit where he or she has fully or partially made an early repayment of a sum due under a credit agreement. Payment to the bank concerned of a commission the amount of which was not dependent on the duration of that agreement. Right to a reduction in the total cost of the credit in the event of early repayment of that credit also includes costs which are not dependent on the duration of the contract.

Three sets of proceedings respectively concerning a reduction in the total cost of consumer credit on account of the early repayment of that credit.

С-397/18 of 11 September 2019

Social policy - Equal treatment in employment and occupation - Prohibition of any discrimination based on a disability - Worker particularly susceptible to occupational risks within the meaning of national law - Dismissal for objective reasons based on criteria of productivity, multi-skilling in the undertaking’s posts and absenteeism — Particular disadvantage for disabled persons - Reasonable accommodation — Individual who is not competent, capable and available to perform the essential functions of the post concerned - Concept of ‘disability’

Key aspects of the decision in the economic range:

Rights of Persons with Disabilities. Workers who are categorised as “particularly susceptible to certain risks”, that, owing to their own personal characteristics or known biological condition, are particularly susceptible to occupational risks and, for that reason, are unable to perform certain jobs. Indirect discrimination on grounds of disability. Dismissal for ‘objective reasons’ of a disabled worker on the ground that he or she meets the selection criteria taken into account to determine the persons to be dismissed, namely having productivity below a given rate, a low level of multi-skilling in the undertaking’s posts and a high rate of absenteeism, constitutes indirect discrimination on grounds of disability.

Concept of ‘disability’.

Proceedings concerning the lawfulness of D’s dismissal on objective grounds.

С-47/18 of 18 September 2019

Jurisdiction in civil and commercial matters - Bankruptcies, concordats and other similar proceedings - Action seeking to establish the existence of a claim for the purposes of its registration in the context of insolvency proceedings - Content of the production of a claim - Main proceedings and secondary insolvency proceedings - Litispendance and connectedness

Key aspects of the decision in the economic range:

Insolvency proceedings. Content of the production of a claim. Maximum requirements. Incomplete declaration. Missing indication deduced from the supporting documents. Conditions of application of the law of the Member State of the opening of the main insolvency procedure. A creditor who may, in the context of insolvency proceedings, produce a debt without formally indicating the date of birth of the creditor, where the law of the Member State in whose territory that procedure was opened allows it and that date can be deduced from the vouchers.

Dispute concerning an action to establish the existence of debts.

Joined Cases C‑662/18 and C‑672/18 of 18 September 2019

Direct taxation — Capital gains relating to exchange of securities transactions — Transfer of securities received at the time of the exchange — Capital gain on which tax has been deferred — Taxation on the basis of different bases of assessment and rate rules — Reductions of the basis of assessment taking into account the period for which securities have been held

Key aspects of the decision in the economic range:

Taxation of the shareholders. Tax treatment in the light of the tax rate and the application of a tax allowance to take account of the length of time the securities were held, as that which would be applied to the capital gain which would have been realised at the time of transfer of the securities existing before the exchange, if that transaction had not taken place.

Proceedings concerning the tax authorities’ refusal, when taxing capital gains on which tax has been deferred Article 8 of Directive 2009/133/EC and Directive 90/434/EEC and those realised on the transfer of securities received in the course of an exchange of securities, to apply to them an overall relief in respect of tax counted from the date of acquisition of the securities exchanged.

С-700/17 of 18 September 2019

Common system of value added tax — Exemptions — Hospital and medical care — Provision of medical care in the exercise of the medical and paramedical professions — No confidential relationship between the person providing the care and the patient — Concepts of „‘medical care“ and „provision of medical care“

Key aspects of the decision in the economic range:

Provision of medical care supplied by a medical specialist in clinical chemistry and laboratory diagnostics, capable of falling within the scope of the exemption. Exemption from VAT which is not subject to the condition that the medical care in question is supplied within the framework of a confidential relationship between the patient and the person providing the care. Concepts of „‘medical care“ and „provision of medical care“.

Proceedings concerning the refusal to exempt from value added tax the medical care provided by a specialist in clinical chemistry and laboratory diagnostics.

С-34/18 of 19 September 2019

Consumer protection — Unfair terms — Mortgage loan agreement — Notarial document — Notary notation, that the act is enforceable — Reversing the burden of proof —Drafting contract in plain and intelligible language.

Key aspects of the decision in the economic range:

Assessment of the unfairness of a term. Contract term which has not been individually negotiated nd the purpose or effect of which is to reverse the burden of proof to the detriment of the consumer. Term, which has the object or the effect to hinder the consumer’s right to take legal action or exercise any other legal remedy for protection when the amount due is set out in a document prepared by a notary. Existence of conflicting national judgments. Contract term, which gives the right to the provider to assess unilaterally whether the consumer’s performance of the contract satisfies the terms of the contract.

Proceedings concerning a claim for failure to the unfairness of a clause in the contract of mortgage credit granted in foreign currency.

С-544/18 of 19 September 2019

Freedom of establishment - Self-employment - National of a Member State who ceases to be self-employed because of the physical constraints in the late stages of pregnancy and the aftermath of childbirth - Retention of self-employed status

Key aspects of the decision in the economic range:

Equal treatment between men and women engaged in an activity in a self-employed capacity. Woman who ceases self-employed activity in circumstances where there are physical constraints in the late stages of pregnancy and the aftermath of childbirth retains the status of being self-employed, provided that she returns to the same or another self-employed activity or employment within a reasonable period after the birth of her child.

Dispute between Revenue and Customs and Ms D concerning the former’s refusal to grant Ms Dakneviciute a weekly allowance for dependent children known as ‘child benefit’.

 

 

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