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

05.01.2022

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

Tax & Financial Standards New Judgments of the ECJ For December 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-484/20 of 2 December 2021

Consumer protection - Payment services - Full harmonisation - Transposition and application – Subscriptions for cable television and internet access – Contracts of indefinite duration concluded before the date for transposition of Directive (EU) 2015/2366 – Charges applied to payment transactions without direct debit authorisation that are initiated after that date

Key aspects of the decision in the economic range:

Technical and business requirements for credit transfers and direct debits in euro. National legislation or a national practice under which, in the context of contracts of indefinite duration concluded with consumers, the prohibition on requesting charges for the use of payment instruments, and for payment services, referred to in Article 62(4) applies only to payment transactions initiated in performance of contracts concluded after 13 January 2018.

Proceedings concerning the application of a standard charge in respect of the use of certain payment instruments for the execution of payment transactions arising from contracts concluded.

С-154/20 of 9 December 2021

Value added tax – Right to deduct input tax – Material conditions governing the right of deduction – Supplier’s status as taxable person – Burden of proof – Refusal of the right of deduction where the true supplier has not been identified

Key aspects of the decision in the economic range:

The right to deduct input VAT must be refused, without the tax authorities having to prove that the taxable person committed VAT fraud where, the true supplier of the goods or services concerned not having been identified, that taxable person fails to adduce proof that that supplier had the status of taxable person, provided that, taking into account the factual circumstances and the evidence produced by that taxable person, the information needed to verify that the true supplier had that status is lacking.

Proceedings concerning the refusal of the right to deduct input value added tax paid in respect of the supply of advertising services.

С-708/20 of 9 December 2021

Jurisdiction, recognition and enforcement in civil and commercial matters — Jurisdiction in insurance matters — Claim for compensation for damage suffered by an individual domiciled in a Member State following an accident in rented accommodation in another Member State — Action brought by the injured person against, first, the insurer and, secondly, against the insured owner of that accommodation — Concept of ‘matters relating to insurance’

Key aspects of the decision in the economic range:

Cooperation in civil and commercial matters. A direct action brought by the injured person against an insurer the court of the Member State in which that person is domiciled may also assume jurisdiction to rule on the claim for compensation brought at the same time by that person against the policyholder or the insured who is domiciled in another Member State and who has not been challenged by the insurer.

Concept of ‘matters relating to insurance’.

Proceedings between B and E concerning a claim by B for compensation for loss suffered as a result of an accident at a property owned by E.

November

С-25/20 of 25 November 2021

Judicial cooperation in civil matters – Insolvency proceedings - Lodging, in secondary insolvency proceedings ongoing in a Member State, of claims by the liquidator in the main proceedings pending in another Member State – Compulsory time limit laid down by the law of the State in which secondary insolvency proceedings have been opened

Key aspects of the decision in the economic range:

Failure to indicate a time limit for the lodgement of claims in insolvency proceedings. Submission, in secondary insolvency proceedings, of claims already submitted in the main insolvency proceedings, by the liquidator in those latter proceedings. Time limits for the lodging of claims and to the consequences of lodging such claims out of time, laid down by the law of the State of the opening of secondary proceedings.

Proceedings brought by N, in his capacity as liquidator in the main insolvency proceedings opened against A, a company established in Austria, against the order of the Regional Court, C, Slovenia dismissing his application to lodge claims in Slovenia following the opening of secondary insolvency proceedings in that other Member State, on the ground that the application was out of time.

С-334/20 of 25 November 2021

Common system of value added tax — Transaction subject to VAT — Right to deduct input VAT — Refusal — Advertising services categorised as excessively expensive and not beneficial by the tax authority — Lack of turnover generated by the taxable person

Key aspects of the decision in the economic range:

А taxable person, which may deduct input VAT in respect of advertising services where such a supply of services constitutes a transaction subject to VAT and where it has a direct and immediate link with one or more taxable output transactions or with the taxable person’s economic activity as a whole, without it being necessary to take into consideration the fact that the price invoiced for such services is excessive in relation to a reference value defined by the national tax authority or that those services have not given rise to an increase in that taxable person’s turnover.

Proceedings between A and National Tax and Customs Authority, Hungary, concerning the latter’s refusal of the benefit of the right to deduct input value added tax (VAT) paid by A for advertising services.

С-437/19 of 25 November 2021

Administrative cooperation in the field of taxation — Decision ordering that information be provided — Refusal to comply with the order — Penalty — Absence of identification of the taxpayers concerned individually and by name — Statement of reasons of the request for information — Scope — Charter of Fundamental Rights of the European Union — Right to an effective remedy against the decision ordering that information be provided — Limitation — Respect for the essence of the right — Concepts of ‘identity of the person under examination or investigation’ and ‘Foreseeable relevance’

Key aspects of the decision in the economic range:

Tax law. Request for information from the financial authority of another Member State. Information order made by the requested financial authority. Foreseeable relevance of the requested information. Group request for information. Identified or identifiable person. Minimum information. Right to an effective remedy before a tribunal. Statement of reasons of the information order. Disclosure of minimum information. Specific and preciseness of the request in relation to the taxpayers so that the requested tax authority can assess the ‘foreseeable relevance’ of the requested information to the tax proceedings in the other Member State.

Concepts of ‘identity of the person under examination or investigation’ and ‘Foreseeable relevance’

Proceedings between the E and a company L concerning the legality of a financial penalty which was imposed on that company for refusing to provide certain information following a request for exchange of information between Member States in tax matters.

 


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