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Tax & Financial Standards New Judgments of the ECJ For January 2021

05.02.2021

Tax & Financial Standards New Judgments of the ECJ For January 2021

Tax & Financial Standards New Judgments of the ECJ For January 2021

New judgments

С-393/19 of 14 January 2021

Charter of Fundamental Rights of the European Union – Right to property - Right to an effective remedy - Confiscation of crime-related proceeds, instrumentalities and property - Freezing and confiscation of instrumentalities and proceeds of crime in the European Union – National legislation providing for the confiscation, for the benefit of the State, of property used to commit the offence of smuggling – Property belonging to a third party acting in good faith - Concept of ‘confiscation’

Key aspects of the decision in the economic range:

Confiscation of crime-related proceeds, instrumentalities and property. National legislation that permits the confiscation of an instrumentality used to commit an aggravated smuggling offence, where that property belongs to a third party acting in good faith. National law which permits the confiscation, in the context of criminal proceedings, of property belonging to a person other than the person who committed the criminal offence, without the former being afforded an effective remedy. Vehicle belonging to a bona fide third party.

Concept of ‘confiscation’.

Criminal proceedings brought against OM concerning the confiscation, following his conviction for aggravated smuggling, of property used to commit that infringement which belongs to a third-party acting in good faith.

С-288/19 of 20 January 2021

Value added tax — Transactions treated as supplies of services for consideration — Determination of the point of reference for tax purposes — Hiring of means of transport — Making cars available to employees — Concepts of „supply of services“ and „hiring of means of transport“

Key aspects of the decision in the economic range:

The provision by a taxable person of a vehicle forming part of the assets of the taxable person’s business for his employee’s private use as a subject to value added tax. Eventual conditions for such taxation. Does such a transaction constitute the hiring of a means of transport?

Concepts of „supply of services“ and „hiring of means of transport“.

Proceedings between the company Q and the Tax Office concerning the latter’s decision whereby the former’s act of making cars available to two of its employees working in Luxembourg and resident in Germany was made subject to value added tax (VAT).

С-420/19 of 20 January 2021

Recovery of claims relating to taxes, duties and other measures — Mutual assistance — Request for precautionary measures — Judicial decision of the applicant Member State for the purpose of implementing precautionary measures — Jurisdiction of the court of the requested Member State to assess and reassess the justification of those measures

Key aspects of the decision in the economic range:

Competence of the court in the requested Member State to assess whether the conditions for taking precautionary measures have been met on the basis of its national law and in accordance with its administrative practices. The courts of the requested Member State, ruling on a request for precautionary measures, are bound by the assessment of the factual and legal compliance with the conditions laid down for the application of those measures made by the authorities of the applicant Member State.

Proceedings between Tax and Customs Authority, Estonia, and H regarding the adoption, in Estonia, of precautionary measures requested by the Finnish tax authority against that company.

С-484/19 of 20 January 2021

Income tax — Taxation of related companies — National tax provisions which prohibit a company established in one Member State to deduct the interest payments made to a company established in another Member State which is part of the same group of companies in the event of a substantial tax advantage

Key aspects of the decision in the economic range:

Freedom of establishment. Restriction on the right of establishment in violation of Article 49 TFEU. National legislation under which a company established in one Member State is not entitled to deduct interest paid to a company which is part of the same group of related undertakings and is established in another Member State, on the ground that the main reason for the obligation is obtaining a substantial tax advantage.

Proceedings between a company incorporated under Swedish law and the tax authorities, Sweden, concerning the latter's refusal to recognize the right to deduct certain interest expenses paid to a company belonging to the same group and established in France.

С-655/19 of 20 January 2021

Value added tax - Transactions that aim to derive income from goods on a permanent basis - Acquisition by a creditor of real estate in the framework of enforcement proceedings undertaken for the collection of loans secured by a mortgage and the sale of such real estate - Simple exercise of exercise of the right of ownership by its title - Terms of "Economic activity", "Exploitation" and "Taxable person"

Key aspects of the decision in the economic range:

A taxable person who, in his capacity as a creditor, acquires real estate. A transaction whereby a person is assigned real estate in the framework of enforcement proceedings initiated to collect a previously granted loan and subsequently sells that real estate is an economic activity. Whether that person should be considered taxable for that transaction.

Terms of "Economic activity", "Exploitation" and "Taxable person".

Dispute between the Directorate of Public Finance and L concerning additional value added tax.

С-501/19 of 21 January 2021

Value added tax — Taxable transactions — Royalties for the dissemination of musical works to the public — Collective copyright management organisation — Collection of fees by the end user on its own behalf and at the expense of the copyright holders

Key aspects of the decision in the economic range:

The copyright holders make a supply of services within the meaning of the VAT. Payment of a non-exclusive licence by the users of the works. Collective copyright management organisation which collects those fees on behalf of copyright holders. The copyright holders should issue invoices including VAT for the service provided to the collective management organisation.

Proceedings concerning the payment of a proportion of the royalties, plus value added tax (VAT), payable by the cultural association in respect of the communication to the public performance, of musical works during a show.

С-16/19 of 26 January 2021

Social policy – Equal treatment in employment and occupation - Difference in treatment within a group of workers with disabilities – Grant of an allowance to workers with disabilities who have submitted disability certificates after a date chosen by the employer – Exclusion of workers with disabilities who have submitted their certificates before that date - Concept of ‘Discrimination’, ‘Direct discrimination’, ‘Indirect discrimination’ and ‘Discrimination on grounds of disability’

Key aspects of the decision in the economic range:

Framework for equal treatment in employment and occupation. Applicability of the prohibition of (direct or indirect) discrimination to the conduct of an employer. An employer who, for the sole purpose of obtaining an economic advantage in the form of a reduction in contributions, pays a monthly allowance to only some of its disabled employees, differentiating them from its other disabled employees by reason of the date on which they submitted their disability certificate.

Concept of ‘Discrimination’, Direct discrimination’, ‘Indirect discrimination’ and ‘Discrimination on grounds of disability’.

Proceedings concerning the payment of an allowance.

Joined Cases С-422/19 and C-423/19 of 26 January 2021

Economic and monetary policy — Obligation to accept euro banknotes — Whether possible for Member States to impose limitations on payments by means of banknotes and coins denominated in euro — Regional legislation precluding the payment in cash of a radio and television licence fee to a regional public broadcasting body — Concepts of „Monetary policy“ and „Legal tender“

Key aspects of the decision in the economic range:

Exclusive competence of the European Union. A legal act of a Member State whose currency is the euro which is adopted in the context of the European Union’s exclusive competence in the area of monetary policy. Monetary policy. Single currency. Limitations on payments in cash established by Member States. National legislation requiring the acceptance of banknotes for the fulfilment of statutorily imposed payment obligations.

Concepts of „Monetary policy“ and „Legal tender“.

Two sets of proceedings concerning the payment of a radio and television licence fee.

 

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