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

28.04.2021

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

Tax & Financial Standards New Judgments of the ECJ For April 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-593/19 of 15 April 2021

Value added tax - Determination of the place of supply of telecommunications services – Roaming of third-country nationals on mobile communications networks within the European Union – Option for Member States to transfer the place of supply of telecommunications services to their territory

Key aspects of the decision in the economic range:

Measures to avoid double taxation and non-taxation. Telecommunications sector. Mobile telephony. Roaming Services. Third-country nationals temporarily resident in the territory of a Member State. Place of supply. Option of relocating the place of supply to the territory of the Member State concerned. Requirement of effective use and enjoyment within the territory of the Member State. Double taxation, non-taxation or distortion of competition. Irrelevance of the tax treatment in the third country.

Proceedings concerning the refund of input value added tax paid in relation to a supply of telecommunications services.

С-846/19 of 15 April 2021

Value added tax - Supply of services for consideration - Exemptions - Services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity – Body recognised as being devoted to social wellbeing – Concepts of „economic activity“ and of „supply of services closely linked to welfare and social security work“

Key aspects of the decision in the economic range:

Services provided by a lawyer under a scheme for the protection of adults lacking legal capacity. The supply of services for the benefit of adults lacking legal capacity and intended to protect them in civil matters, the performance of which is entrusted to the person supplying services by a judicial authority in pursuance of the law constitutes an economic activity. A lawyer providing services of a social nature may be recognized as a charitable organization within the meaning of the VAT Directive for the purposes of his activity.

Concepts of „economic activity“ and „supply of services closely linked to welfare and social security work“.

Proceedings concerning the imposition of value added tax (VAT) on the supply of services performed by a lawyer under powers of representation for the protection of adults lacking legal capacity entrusted to him in pursuance of the law by the competent judicial authority.

С-935/19 of 15 April 2021

Value added tax — Increase in the tax return of the amount of VAT recovery — Error in the assessment of the taxable person regarding the taxable nature of the transaction — Adjustment of the tax return after an audit — A penalty of 20% of the amount by which the amount of VAT for refund is increased — Principle of proportionality

Key aspects of the decision in the economic range:

Principles of proportionality and neutrality. National legislation, which provides that a taxable person who incorrectly qualifies a VAT-exempt transaction as a taxable transaction is subject to a penalty of 20% of the amount by which the amount of VAT claimed for a refund is increased without justification, in so far as this penalty is applied equally in the case where the irregularity arises from an error of assessment made by the parties to the transaction regarding its taxable nature, which is characterized by a lack of evidence of fraud and loss of revenue for the state budget, and in which there are no such specific circumstances.

Proceedings regarding the imposition of an administrative sanction on a company as a result of a tax audit.

С-75/20 of 22 April 2021

Customs union – Community Customs Code - Determination of the customs value – Transaction value – Adjustment – Price including delivery at the border

Key aspects of the decision in the economic range:

For the purpose of determining the customs value of imported goods, the costs actually incurred by the producer for their transport to the place where they have been brought into the customs territory of the European Union should not be added to the transaction value of the goods.

Proceedings concerning the decision of the customs authorities to impose on the importer inter alia an adjustment of the customs value of the imported goods.

С-485/19 of 22 April 2021

Consumer protection — Credit agreements for consumers — Unfair contract terms — Unjust enrichment of the lender — Right to restitution time-barred — Principles of Union law — Principle of effectiveness — Information to be included in a credit agreement — Elimination of certain national requirements on the basis of the case-law of the Court — Interpretation of the old version of the national legislation in accordance with that case-law — Temporal effects

Key aspects of the decision in the economic range:

Finding of an infringement of consumer rights and the consequences to be drawn therefrom. Unjust enrichment of the creditor owing to payment on the basis of an illegal term. Requirement to prove that the unjust enrichment of the creditor was deliberate. – Burden of proof on the consumer. Requirements concerning information to be included in the agreement. Obligation of the national court to interpret the former version of the national legislation in accordance with the Court’s case-law.

Proceedings concerning unjust enrichment of company, allegedly as a result of a payment made by the borrower on the basis of allegedly unfair or unlawful terms in a consumer credit agreement.

С-703/19 of 22 April 2021

Value added tax –Option for Member States to apply one or two reduced VAT rates to certain supplies of goods and services – Classification of a commercial activity as ‘provision of services’ – Meals ready for immediate consumption on the vendor’s premises or in a catering area – Meals ready for immediate consumption to be taken away - Concept of ‘restaurant and catering services’


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