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

23.08.2021

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

Tax & Financial Standards New Judgments of the ECJ For July 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-521/19 of 1 July 2021

Value added tax (VAT) – Tax inspection – Supply of services as an activity of an agent for performing artists – Transactions subject to VAT – Transactions not declared to the tax authority and not invoiced – Reconstitution of the taxable amount for income tax purposes – Principle of VAT neutrality – Inclusion of VAT in the reconstituted taxable amount

Key aspects of the decision in the economic range:

Taxable base. Where taxable persons for VAT purposes, by fraud, have not indicated the existence of the transaction to the tax authority, issued invoices or shown the income generated during that transaction in a direct tax declaration, the reconstitution, as part of an inspection of that declaration, of the amounts paid and received during the transaction at issue by the tax authority concerned must be regarded as a price already including VAT.

Proceedings concerning the assessments and penalties imposed on him as part of a tax adjustment relating to personal income tax due.

С-428/19 of 8 July 2021

Posting of workers in the framework of the provision of services – Drivers working in international road transport – Compliance with the minimum rates of pay of the country of posting – Daily allowance – Remuneration paid to employees according to fuel consumption

Key aspects of the decision in the economic range:

A breach, by an employer established in one Member State, of another Member State’s provisions concerning minimum wage, may be relied on against that employer by workers posted from the first Member State, before a court of that State. Whether a fuel economy allowance that is occasionally paid to is of such a kind as to endanger road safety.

Proceedings between, on the one hand, O, P and R and, on the other, Ra concerning a request by the former, in their capacity as drivers working in international road transport, for payment on the part of Ra, their employer, of a wage taking into account the French minimum wage in respect of time worked in France.

С-695/19 of 8 July 2021

Value added tax (VAT) — Exemptions — Proportional deduction — Right to deduction — Extended warranties on household electrical appliances and other computer and telecommunications equipment — Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ and ‘financial transactions’

Key aspects of the decision in the economic range:

Transactions involving intermediation in the sale of warranty extensions that are performed by a taxable person in the course of its main activity, consisting in the sale to consumers of household electrical appliances and other computer and telecommunications equipment. Amount of turnover, excluded from the denominator of the fraction used to calculate the deductible proportion referred to in the VAT Directive.

Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ and ‘financial transactions’.

Proceedings concerning the deduction of input value added tax paid on the sale of warranty extensions.

С-241/20 of 15 July 2021

Free movement of capital - Income tax - Legislation to avoid double taxation - Income received in a Member State other than that of residence - Rules for calculating the tax exemption in the Member State of residence - Loss of some of the tax benefits

Key aspects of the decision in the economic range:

Free movement of workers. Tax arrangements of a Member State whose application results in that taxable person residing in that Member State - in calculating his income tax in that Member State - losing part of the tax advantages granted by it, since that taxable person receives remuneration for employment in another Member State.

Dispute concerning the loss of part of the tax advantages to which B would have been entitled if he had received all his income in Belgium.

С-535/19 of 15 July 2021

Citizenship of the Union — Right of residence for more than three months — Condition of having comprehensive sickness insurance cover — Economically inactive national of a Member State residing legally in the territory of another Member State — Refusal by the host Member State to affiliate that person to its public sickness insurance system

Key aspects of the decision in the economic range:

Right to move and reside freely within the territory of the Member States. Economically inactive Union citizen who has left his Member State of origin to settle in a host Member State for family reunification purposes. National legislation, which excludes from the right to be affiliated to the public sickness insurance scheme of the host Member State, in order to receive medical care financed by that State, economically inactive Union citizens, who are nationals of another Member State.

Proceedings between A and the Ministry of Health concerning the latter’s refusal to affiliate A to the public sickness insurance system and to issue him with a European Health Insurance Card.

С-742/19 of 15 July 2021

Organisation of working time — Members of the armed forces — Applicability of EU law — Military activities — Duty in military facilities — Dispute concerning the remuneration of a worker — Concepts of „worker“, „working time“ and „stand-by period“

Key aspects of the decision in the economic range:

Security activity carried out by a member of military personnel in peacetime, excluded from the scope of Directive 2003/88 concerning certain aspects of the organisation of working time. A stand-by period during which the member of military personnel is required to remain at the barracks to which he or she is posted, but does not perform actual work there. A stand-by period, regarded as working time.

Concepts of „worker“, „working time“ and „stand-by period“.

Proceedings concerning additional remuneration for overtime.

Joined Cases С-804/18 and C-341/19 of 15 July 2021

Equal treatment in employment and occupation — Prohibition of discrimination on the grounds of religion or belief — Internal rule of a private undertaking prohibiting the wearing of any visible political, philosophical or religious sign or the wearing of conspicuous, large-sized political, philosophical or religious signs in the workplace — Balancing the freedom of religion and other fundamental rights — Legitimacy of the policy of neutrality adopted by the employer — Need to establish economic loss suffered by the employer

Key aspects of the decision in the economic range:

Charter of Fundamental Rights of the European Union. A difference of treatment indirectly based on religion and/or gender, arising from an internal rule of an undertaking prohibiting workers from wearing any visible sign of political, philosophical or religious beliefs in the workplace, may be justified by the employer’s desire to pursue a policy of political, philosophical and religious neutrality with regard to its customers. National constitutional provisions protecting the freedom of religion may be taken into account as more favourable provisions then these of Directive 2000/78.

Case C-804/18

Proceedings between I and her employer, W, concerning the suspension of I from her duties following her refusal to comply with a rule imposed by W on its employees prohibiting them from wearing any visible political, philosophical or religious sign at the workplace when they are in contact with the children or their parents.

Case C-341/19

Proceedings between M and its employee, J, concerning the legality of the instruction given to her by M to refrain from wearing, in the workplace, conspicuous, large-sized political, philosophical or religious signs.

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