News

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

30.12.2019

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

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

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

Key aspects of the decision in the economic range:

Jurisdiction for opening insolvency proceedings and judgments which are delivered directly on the basis of the insolvency proceedings and are closely connected with such proceedings. Action brought by the trustee in bankruptcy appointed by the court of the Member State in which the insolvency proceedings were opened seeking a declaration that mortgages registered over immovable property of the debtor located in another Member State. Judgment by which a court of the Member State in which opened the insolvency proceedings were opened authorises the trustee in bankruptcy to bring an action in another Member State, even if that action falls within the exclusive jurisdiction of that court.

Proceedings concerning the sale of immovable property originally owned by U and mortgages granted over that property by U and the action to have those transactions declared ineffective as against the bankruptcy estate.

Joined Cases C-708/17 and C-725/17 of 5 December 2019

Consumer law — Contract concluded between a trader and a consumer — Contract for the supply of district heating — Unsolicited supply — Unfair business-to-consumer commercial practices in the internal market — National law requiring each owner of a property in a building in co-ownership connected to a district heating network to contribute to the costs of thermal energy consumption by the common areas and internal installation of the building — Energy efficiency — Concept of ‘consumer’

Key aspects of the decision in the economic range:

Consumer protection. Energy end-use efficiency and energy services. District heating. Buildings in co?ownership supplied by a heat network. National legislation providing that co-owners are required to contribute to heating costs, even if they do not use heating in their apartments. Billing of energy on the basis of actual consumption. National legislation providing that part of the heating costs is divided between the co-owners according to the heatable volume of their apartments. Concept of "consumer".

Two sets of proceedings concerning the payment of bills for the consumption of thermal energy by the internal installation in buildings in co-ownership.

С-435/18 of 12 December 2019

Competition — Law on cartels — Right to compensation of persons not acting as supplier or purchaser on the market affected by the cartel — Damage suffered by a public body which granted loans on favourable terms in order to acquire assets subject to the cartel

Key aspects of the decision in the economic range:

Compensation for loss caused by a cartel. Action for compensation brought by state lender. Promotional loans for the financing of building projects. Because the cartel increased construction costs. Request for compensation for damages caused by loss of interest. Persons who are not active as suppliers or customers on the market affected by a cartel, but who provide subsidies, in the form of promotional loans, to buyers of the products offered on that market.

Proceedings concerning the application made by entities seeking to have 5 companies ordered to compensate them for loss they suffered as the result of a cartel between those companies, in breach in particular of Article 101 TFEU.

November

С-419/18 of 7 November 2019

Credit agreements for consumers  - Lawfulness of securing the debt arising under the agreement by means of a blank promissory note — Demand for payment of the debt owed under the promissory note — Scope of the court’s powers and obligations

Key aspects of the decision in the economic range:

Consumer protection. National law which allows a claim of a creditor who is a seller or supplier against a borrower who is a consumer to be secured by a blank promissory note. An application based on a promissory note intended to secure the debt arising under a consumer credit agreement.

Proceedings concerning demands for the settlement of debts arising under blank promissory notes issued by the latter parties in respect of sums owed under loan agreements.

С-555/18 of 7 November 2019

Judicial cooperation in civil matters - European Account Preservation Order - Obtention procedure - National order for payment against which an objection may be lodged - Definition of ‘judgment’, ‘court settlement’ and ‘authentic instrument’

Key aspects of the decision in the economic range:

European Account Preservation Order procedure. Enforcement of judgments delivered in payment proceedings. Order for payment of a monetary claim which has not yet become enforceable. Provision of national law providing that time ceases to run during judicial vacations.

Definition of ‘judgment’, ‘court settlement’ and ‘authentic instrument’.

Proceedings concerning enforcement action for recovery by K. of the claim allegedly held, by means, inter alia, of a European Account Preservation Order.

С-641/17 of 13 November 2019

Free movement of capital — Taxation of pension funds — Different treatment of Resident and non-resident pension funds— Legislation of a Member State, under which the resident pension funds are able to reduce their taxable profit with the amounts reserved to meet their pension payment obligations, and to set off the a withholding tax on dividends against corporation tax.

Key aspects of the decision in the economic range:

Conventions for the avoidance of double taxation. Reduction of taxable profit by means of mathematical accounting provisions intended to cover pension payments.

Legislation under which withholding tax on dividends can be set off, by a resident pension fund, against the corporation tax it is liable to pay, and by virtue of which, in that context, the amount of taxable profit can be reduced by reference to accounting provisions, when no such set-off is available to a non-resident pension fund.

Proceedings between C, a pension fund in the form of a trust under Canadian law, and a German Tax Office, concerning taxation of dividends, received from C.

С-400/18 of 20 November 2019

VAT - Exemptions - Services supplied by independent groups of persons - Supplies of services to members and non-members

Key aspects of the decision in the economic range:

Exemptions for certain activities in the public interest. National law which makes a VAT exemption for independent groups of persons that comprise Public Centres for Social Welfare subject to the condition that they provide services exclusively to members.

Proceedings concerning an audit act establishing a liability for value added tax.

С-198/18 of 21 November 2019

Insolvency proceedings — European order for payment procedure — Failure to pay a contractual claim before bankruptcy — Exception of set-off based on a contractual claim arising prior to bankruptcy — Concept of ‘insolvency proceedings and their effects’

Key aspects of the decision in the economic range:

Set-off within the framework of insolvency proceedings. An action brought by the liquidator of an insolvent company established in one Member State for the payment of goods delivered, pursuant to a contract concluded before the insolvency proceedings were opened in respect of that company, against the other contracting company, which is established in another Member State.

Concept of ‘insolvency proceedings and their effects’.

Proceedings between C, a company established in Sweden, and K, a Polish company in liquidation, concerning the refusal of C to pay K a sum.

С-722/18 of 28 November 2019

Combating late payment in commercial transactions -  Commercial transactions financed by the EU Structural Funds and by the EU Cohesion Fund - Possibility of excluding compensation for late payment in respect of transactions financed in whole or in part by resources from the EU Structural Funds and the EU Cohesion Fund

Key aspects of the decision in the economic range:

Mechanisms for combating late payments. Consequences of late payment. National legislation, pursuant to which commercial transactions financed in whole or in part by resources from the EU Structural Funds and the EU Cohesion Fund are excluded from the benefit of the compensation for late payment guaranteed by that directive.

Proceedings concerning payment of statutory interest for late payment in connection with remuneration for works carried out by K under a contract.


EuroCases

340VAT excl.

for account per year

For full pricelist see here

Buy now Free trial
TAX & FINANCIAL STANDARDS

240VAT excl.

for account per year

For full pricelist see here 

Buy now Free trial