News

/ News
Tax & Financial Standards New Judgments of the ECJ For March 2021

30.03.2021

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

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

Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2021 (consolidated version), in 4 languages - Bulgarian, English, German and French

New judgments

С-7/20 of 3 March 2021

Customs union - Place where the customs debt is incurred – Value added tax - Chargeable event and place where the import VAT becomes chargeable - Finding of a failure to comply with an obligation imposed by EU customs legislation – Goods which were physically introduced into the customs territory of the Union in a Member State but entered the economic network of the Union in the Member State where that finding was made

Key aspects of the decision in the economic range:

Place where the tax debt is incurred. Import VAT on goods subject to customs duties arises in the Member State in which it is established that an obligation imposed by EU customs legislation has not been complied with, where the goods in question, even if they have been physically introduced into the customs territory of the Union in another Member State, entered the economic network of the Union in the Member State where that finding was made.

Proceedings concerning the payment of customs duties and import value added tax on a private vehicle registered in Turkey and imported into the territory of the European Union.

С-581/19 of 4 March 2021

Supplies subject to VAT — Exemptions — Provision of medical care in the exercise of the medical and paramedical professions — Nutrition monitoring and advice — Sports, physical well-being and fitness activities — Concepts of “medical care” and “single complex supply”

Key aspects of the decision in the economic range:

VAT exemption. A nutrition monitoring service provided by a certified and authorised professional in sports facilities, potentially in the context of programmes that also include physical well-being and fitness services, constitutes a separate and independent supply of services and is not capable of falling under the exemption.

Concepts of “medical care” and “single complex supply”, „supply ancillary to the main supply“ and „independent supplies ”.

Proceedings concerning an additional value added tax (VAT) assessment for nutrition monitoring and advice services and services concerning sports, physical well-being and fitness activities.

С-344/19 of 9 March 2021

Protection of the safety and health of workers — Organisation of working time - Stand-by time according to a stand-by system - Specific work maintaining television transmitters situated far away from residential areas – Psychosocial risks – Obligation to prevent - Concepts of „working time“ and „rest period“

Key aspects of the decision in the economic range:

Stand-by duty. Situations in which a worker, despite not ‘working’, is in a situation in which he or she cannot rest effectively. Characteristics of ‘effective rest’ that satisfy the objective of protecting the health and safety of workers.

Concepts of „working time“ and „rest period“.

Proceedings concerning a salary for services consisting in stand-by time according to a stand-by system that was provided. It should be noted at the outset that, in the context of the present judgment, the term ‘stand-by’ covers, generically, all of the periods during which the worker remains available for his or her employer, in order to ensure that work is provided, at the employer’s request; whereas the expression ‘stand-by time according to a stand-by system’ covers those periods of stand-by time during which the employee is not required to remain at his or her workplace.

С-580/19 of 9 March 2021

Protection of the safety and health of workers — Organisation of working time — Period of stand-by time according to a stand-by system — Stand-by duty with no place being designated by the employer — Periods of on-call duty, during which a worker must remain reachable at any time and may be required to take action in the space of twenty minutes — Concepts of working time and rest period

Key aspects of the decision in the economic range:

Minimum safety and health requirements for the organisation of working time. Periods of stand-by time during which an employee is subject to the obligation to reach the town boundary of his place of employment in uniform with the service vehicle within twenty minutes are to be regarded as working time, where the employer has not prescribed a place where the employee is obliged to be physically present, but the employee is nevertheless significantly restricted in his or her choice of location.

Concepts of “working time” and “rest period”.

Proceedings concerning the salary claimed by R for services consisting in stand-by time according to a stand-by system that he had provided. It should be noted at the outset that, in the context of the present judgment, the term ‘stand-by’ covers, generically, all of the periods during which the worker remains available for his or her employer, in order to ensure that work is provided, at the employer’s request; whereas the expression ‘stand-by time according to a stand-by system’ covers those periods of stand-by time during which the employee is not required to remain at his or her workplace.

С-802/19 of 11 March 2021

Value added tax - Reduction of the tax base - Supplies of medicinal products - Grants of rebates - Intra-Community acquisition of goods for consideration within the territory of a Member State

Key aspects of the decision in the economic range:

Established in a Member State pharmacy can not reduce the tax base when done as an intra-Community supply exempt from VAT in that Member State, the supply of medicinal products established in another Member State Health Insurance Fund.

A dispute concerning the reduction of the tax base in case of providing discounts on medicinal products for human use subject to medical prescription and shipped from the Netherlands to Germany.

С-812/19 of 11 March 2021

Value added tax — Taxable person — VAT group Principal establishment and branch of a company situated in two different Member States — Principal establishment forming part of a VAT group to which the branch does not belong — Principal establishment providing services to the branch and imputing to it the costs of those services

Key aspects of the decision in the economic range:

For VAT purposes, the principal establishment of a company, situated in a Member State and forming part of a VAT group and the branch of that company, established in another Member State, must be regarded as separate taxable persons where that principal establishment provides that branch with services and imputes the costs thereof to the branch.

Proceedings concerning a tax ruling issued by Revenue Law Commission, Sweden, concerning the Law on value added tax.

С-459/19 of 17 March 2021

Value added tax – Place of supply of services to a taxable person acting as such – Place of supply of investment management services received by a charitable organisation for a non-economic business activity from suppliers established outside the European Union - Concepts of "economic activity" and "taxable person"

Key aspects of the decision in the economic range:

Where a taxable person carrying on a non-economic activity in a business capacity acquires services for the purposes of that non-economic activity, those services must be regarded as being supplied to that taxable person ‘acting as such’, within the meaning of that article. The investment management services of suppliers established outside the European Union for certain investment activities, activities which the Court has already held, amount to non-economic activities for VAT purposes.

Concepts of "economic activity" and "taxable person".

Proceedings concerning the refund of value added tax paid in respect of services supplied by investment managers established outside the European Union.

С-585/19 of 17 March 2021

Social policy — Organisation of working time — Minimum period of daily rest — Workers having concluded several employment contracts with the same employer — Concepts of “working time” and “rest periods”

Key aspects of the decision in the economic range:

Working time and rest periods. Workers with several employment contracts. Maximum daily and weekly working times. Applicability by worker or by contract. Concepts of “working time” and “rest periods”.

Proceedings between A and Intermediate Body for the Operational Programme concerning a financial correction established by the latter, within the framework of a funding programme, for failure by A to comply with the maximum number of hours a person may work per day.

С-48/20 of 18 March 2021

Common system of value added tax (VAT) — Taxes improperly invoiced — Good faith on the part of the issuer of the invoice — Risk of loss of tax revenue — Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced — Principles of fiscal neutrality and proportionality

Key aspects of the decision in the economic range:

National legislation which does not allow a taxable person acting in good faith to adjust invoices improperly indicating VAT following the initiation of a tax investigation procedure, even though the recipient of those invoices would have been entitled to reimbursement of that tax if the transactions which were the subject of those invoices had been duly declared. Principles of fiscal neutrality and proportionality.

Proceedings concerning the payment of value added tax (VAT) which has been improperly invoiced.

С-895/19 of 18 March 2021

VAT - Intra-Community acquisition of goods - Deduction of tax due on supplies received in connection with such acquisition - Formal requirements - Substantive requirements - Time-limit for lodging a declaration - Principle of tax neutrality and principle of proportionality

Key aspects of the decision in the economic range:

National legislation, according to which the exercise of the right to deduct VAT in connection with an intra-Community acquisition in the same tax period in which VAT is due, depends on the indication of the VAT due in a declaration submitted within three months.

Dispute concerning the deduction of value added tax due on supplies received in connection with intra-Community acquisitions.

С-950/19 of 24 March 2021

Statutory audit of annual and consolidated accounts - Recruitment of a statutory auditor by an audited entity - Prohibition on taking up a key management post in the audited entity – Infringement – Gravity and duration of the infringement - Conclusion of an employment contract with the audited entity — Independence of statutory auditors

Key aspects of the decision in the economic range:

Auditors. Cooling-off period for the engagement of former auditors by the audited company. Infringement of the prohibition on taking up a key management position in the audited entity. A statutory auditor, such as a key audit partner appointed by an audit firm in the context of a statutory audit engagement, must be regarded as holding a key management position in an audited entity, as soon as he or she concludes an employment contract with the latter.

Proceedings against a decision of the Audit Committee, concerning the latter’s decision to impose a fine on him following his recruitment to a key management post in a company after carrying out the statutory audit at that company.

 


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