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Tax & Financial Standards New Judgments of the ECJ For June 2020

29.06.2020

Tax & Financial Standards New Judgments of the ECJ For June 2020

Tax & Financial Standards New Judgments of the ECJ For June 2020

New judgments

С-301/18 of 04 June 2020

Consumer protection - Distance loan agreement - Right of withdrawal - Return of the services received - Payment of compensation for benefit of use - Supplier’s obligation

Key aspects of the decision in the economic range:

Where a consumer exercises his or her right to withdraw from a distance loan agreement concluded with a supplier, that consumer has the right to receive from that supplier, subject to certain sums which the consumer himself or herself is required to pay to the supplier the principal repaid and the interest paid under that agreement, but does not have the right to receive compensation for the benefit of use of that principal and that interest.

A dispute between L and D Bank concerning the exercise, by L, of his right to withdraw from a loan agreement concluded between those two parties.

С-430/19 of 04 June 2020

Tax proceedings — Deny to admit the right of VAT deduction on account of the fiscal conduct of the taxable person’s suppliers, which is alleged to be improper — An administrative fiscal document, issued by the national tax authorities, if it has not been allowed access to the information on the basis of which that document was issued to the taxable person concerned — Suspicion of tax fraud — A national practice, pursuant to which the right to deduct VAT is a subject to the possession of other supporting documents in addition to the tax invoice

Key aspects of the decision in the economic range:

An administrative fiscal document issued to an individual, if that individual has not been allowed access to the information on the basis of which that document was issued, notwithstanding the fact that reference is made in that document to certain information on the administrative file. In the presence of only unproven suspicions of the national tax administration regarding the actual implementation of the commercial transactions for which a tax invoice has been issued, the taxable person addressed on this invoice to be denied the right to deduct if it can not provide, except the tax invoice, other evidence

Proceedings concerning request for annulment of tax administrative acts imposing additional tax liabilities in relation to VAT and corporation tax.

С-495/19 of 04 June 2020

Consumer protection — Consumer credit — Review of whether the contractual terms are unfair — Failure of the consumer to appear at the hearing — Scope of the court’s powers and obligations

Key aspects of the decision in the economic range:

Means, existing to prevent the continued use of unfair terms in contracts concluded with consumers by sellers or suppliers. Procedural rules under which a court may issue a default judgment on the basis merely of an applicant’s statements contained in the application, and which the court is obliged to accept as true, in a case where the defendant (a consumer), who has been duly notified of the date of the hearing, does not appear when summoned.

Proceedings concerning a debt allegedly owed under a consumer contract.

С-828/18 of 04 June 2020

Self-employed sales representatives - Negotiating the sale or purchase of goods on behalf of the principal - An intermediary who does not have the authority to change the terms of sale and prices of the goods for the sale of which he is responsible - The concept of "negotiating"

Key aspects of the decision in the economic range:

Conditions for a person to be qualified as a sales representative. A person does not necessarily have to have the power to change the prices of the goods he sells at the expense of the principal in order to qualify as a commercial agent. Interpretation of Directive 86/653 / EEC on the coordination of the laws of the Member States relating to self-employed commercial agents.

The concept of "negotiating".

Dispute concerning a claim for compensation due to the termination of the agreement between two companies.

С-19/19 of 11 June 2020

Mutual assistance for the recovery of claims — Tax claim of requesting Member State recovered by requested Member State — Status of that claim — Statutory set-off of that claim against tax debt of requested Member State — Concept of ‘privilege’

Key aspects of the decision in the economic range:

Liquidation proceedings. Set-off of tax claim recovered on behalf of requesting Member State against tax debt of requested Member State. A preferential right or right of priority for the purposes of payment of its claims that is not available to the other creditors.

Concept of ‘privilege’.

Proceedings between the Belgian State and P in liquidation, concerning the set-off of a claim which the latter had against the Belgian State, against a debt which that company owed to the German State.

С-43/19 of 11 June 2020

Value added tax - Taxable transactions - Services supplied for consideration - Monies paid where customers fail to comply with the contractual tie-in period

Key aspects of the decision in the economic range:

VAT on the provision of services in cases where an electronic communications operator charges its former customers. Amounts received by an economic operator in the event of early termination, for reasons specific to the customer, of a services contract requiring compliance with a tie-in period in exchange for granting that customer advantageous commercial conditions, which must be considered to constitute the remuneration for a supply of services for consideration.

Proceedings concerning the self-assessment of value added tax.

С-146/19 of 11 June 2020

Denial of the right to reduce VAT - A taxable person who has not presented his claim in the insolvency proceedings instituted against the debtor - Principles of tax neutrality and proportionality - Direct effect

Key aspects of the decision in the economic range:

Legislation of a Member State under which the right to a reduction in VAT paid in respect of an uncollectible claim is waived by a taxable person where he has not brought that claim in insolvency proceedings against his debtor. The VAT Directive - direct effect even where the legislator of the Member State has gone beyond the permissible framework of the legislation on the exceptions provided for in Article 90 (2) of that directive.

Dispute between S, a bankrupt company, and the Republic of Slovenia concerning the refusal to make an adjustment in favor of S of the amount of value added tax paid in respect of uncollected receivables due to the fact that that company failed to lodge those receivables in the insolvency proceedings instituted against the debtors.

С-242/19 of 11 June 2020

Value added tax — Transfer of movable property within the European Union for the purpose of supplying services — Right to a refund of VAT to taxable persons not established in the Member State of refund — Taxable person who is not identified for VAT purposes in the Member State of refund

Key aspects of the decision in the economic range:

Rules for the refund of value added tax. A transfer by a taxable person of goods from a Member State to the Member State of refund for the supply of those goods by that taxable person to the rental of those goods in the last Member State must not be equated with an intra-Community supply where the use of those goods for the purpose of delivery is temporary.

Proceedings between a company established in Belgium and the Tax Administration for foreign taxpayers, Romania, over the refusal of these authorities to reimburse to the company the value added tax paid in Romania.

С-276/18 of 18 June 2020

Value added tax — Determination of the place where taxable transactions are carried out — Supply of goods dispatched or transported by or on behalf of the supplier — Cooperation between the Member States — Exchange of information

Key aspects of the decision in the economic range:

Determination of where taxable transactions are carried out. Ability of the tax authorities of a Member State, unilaterally, to subject transactions to VAT treatment different from that under which they have already been taxed in another Member State.

What is the administrative cooperation required of tax authorities in different Member States in determining where taxable transactions are carried out, so as to avoid double taxation.

Proceedings between K, a company incorporated under Polish law, and the National Appeal Board for Tax and Customs, Hungary, concerning the payment of value added tax on the sale of goods through K’s website to purchasers residing in Hungary.

С-639/18 of 18 June 2020

Consumer protection — Distance marketing of financial services — Contracts concerning financial services consisting of an initial agreement followed by successive operations — Amendment to a loan agreement altering the interest rate initially set — Concept of ‘contract concerning financial services’

Key aspects of the decision in the economic range:

Distance marketing of financial services. Subsequent interest rate agreement. Organised distance service-provision scheme. Does a “contract concerning financial services” include the amendment of an existing loan agreement if the amendment solely concerns the agreed interest rate without extending the term of the loan or altering the amount of the loan?

Concept of ‘contract concerning financial services’.

Proceedings concerning right of withdrawal in relation to amendments to loan agreements altering the initially set interest rates.

Joined Cases С-762/18 and C-37/19 of 25 June 2020

Social politic — Illegally dismissed worker reinstated by a court decision — Exclusion of the right to paid annual leave not used during the period from dismissal to reinstatement — No right of financial compensation for unused paid annual leave for the same period in case of subsequent termination of employment

Key aspects of the decision in the economic range:

Organisation of working time. National legislation, according to which a worker who has been unfairly dismissed and subsequently reinstated by a court decision, is not entitled to paid annual leave for the period from the date of dismissal until the date of his reinstatement. National legislation, according to which in the event that the employment relationship is terminated once again and later reinstated following the annulment of his dismissal by a court decision, the worker in question is not entitled to financial compensation for unused paid annual leave.

Two proceedings, the first of which between Q and the Supreme Court regarding the application of this court of its case-law, which is alleged to be incompatible with European Union law and led to Q being deprived of compensation for unused paid annual leave for the period from of her unlawful dismissal until the date of her reinstatement, and the second on similar circumstances.

May

 

С-684/18 of 28 May 2020

Value added tax - The principle of neutrality of VAT - Adjustment of the initially determined amount of the deductible tax - Discounts granted for intra-Community and internal deliveries of goods - Revision act for establishing a tax liability as a result of adjustment of an initially determined amount for deduction after receipt of reductions for domestic supplies of goods

Key aspects of the decision in the economic range:

Right to deduct VAT in proportion to the value of the discount made on the supply of goods on the domestic market, on the ground that the tax invoice reflects the discount in total for the goods subject to intra-Community supplies and for the goods subject to domestic supplies. Adjustment of the amount of deductible VAT initially fixed, which is obligatory in respect of a taxable person established in a Member State even where his supplier has ceased his activity in that Member State and therefore the latter can no longer claim a refund of part of his contribution.

Proceedings between W and the Tax Administration regarding the VAT adjustment, which established an obligation for W as a result of the reductions made for intra-Community and domestic supplies of goods subject to this tax.

 

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