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Tax & Financial Standards New Judgments of the ECJ For January 2022

31.01.2022

Tax & Financial Standards New Judgments of the ECJ For January 2022

Tax & Financial Standards New Judgments of the ECJ For January 2022

Tax&Financial Standards (T&FSt) – International Financial Reporting Standards, Date or entry into force: 1.01.2022 (consolidated version), in 4 languages - Bulgarian, English, German and French

New judgments

С-156/20 of 13 January 2022

VAT — Right of deduction — VAT ‘due or paid’ — Supply of postal services mistakenly exempted — VAT deemed to be included in the commercial price of the supply for the purpose of exercising the right of deduction

Key aspects of the decision in the economic range:

Origin of right of deduction in the case of an input mistakenly considered to be exempt. VAT included in the price despite the mistake. Possession of an invoice as a substantive requirement. Differentiation from the formal requirements for the right of deduction. VAT, that cannot be regarded as being due and is therefore not deductible by the taxable person, in the case where that person and its supplier have mistakenly assumed, on the basis of an incorrect interpretation of EU law by the national authorities, that the supplies at issue were exempt from VAT and that, consequently, the invoices issued did not refer to it.

Concept of VAT ‘due or paid’.

Proceedings between Z and the tax and customs administration, concerning the decision by which the latter did not accede to Z’s request for deduction of value added tax.

С-327/20 of 13 January 2022

Fight against late payment in commercial transactions — Leasing of real estate for long-term use by a public authority to a company against payment of an annual fee — Concepts of „commercial transactions“, „public authority“, „state“, „contracting authority“ and „company“

Key aspects of the decision in the economic range:

Requirement to qualify a transaction as a "commercial transaction". Collection by a public authority of a fee due as remuneration for the right to long-term use of land property from a company of which this public authority is a creditor.

Concepts of „commercial transactions “, „public authority “, „state “, „contracting authority“ and „company“.

Proceedings between State Assets - District Governor and N regarding interest for delay in payment of annual fee due to the former as remuneration for the transfer to the latter of the right to long-term use of land.

С-363/20 of 13 January 2022

Income tax — Tax control — Annual accounts of certain types of companies —Accounting from intellectual property rights income — Principle of correct and accurate idea — Valuation of items in the annual accounts — Compliance with accounting principles

Key aspects of the decision in the economic range:

A taxable person who has made his declaration without complying with the accounting principles. A tax administration, which challenges a company's accounting documents because they deviate from the principles of completeness and independence of the financial years contained in the law of a Member State, even though all other accounting principles have been complied with.

Proceedings between M and tax administration regarding the decision, by which the latter found that M had not paid part of the tax due and imposed on him interest for delay and a fine.

С-513/20 of 13 January 2022

VAT – Exemptions for certain activities in the public interest – Exemption of hospital and medical care – Closely related activities – Thermal treatment – Amount charged for compiling an individual file including the user’s clinical history

Key aspects of the decision in the economic range:

VAT exemption provided as an activity closely related to medical care. Activity consisting in compiling an individual file, including the user’s clinical record, which entitles the user to purchase ‘traditional thermal cure’ medical care within a spa establishment, is liable to come within the exemption from VAT.

Proceedings concerning the exemption from value added tax (VAT) of amounts charged for ‘thermal registration’.

С-514/20 of 13 January 2022

Social policy – Organisation of working time – Annual leave – Working time – Overtime – Calculation of working time on a monthly basis – No overtime pay when taking annual leave

Key aspects of the decision in the economic range:

Collective labour agreement under which, in order to determine whether the threshold of hours worked granting entitlement to overtime pay is reached, the hours corresponding to the period of paid annual leave taken by the worker are not to be taken into account as hours worked.

Proceedings concerning the taking into account of days of paid annual leave in the calculation of the number of hours worked giving rise to entitlement to overtime pay.

С-724/20 of 13 January 2022

Free provision of services — Insurance and reinsurance activity — Liquidation of insurance companies — Consequences for pending proceedings from the liquidation proceedings — Exception for the application of lex concursus — Lex processus — Concepts of „liquidation proceedings“, „pending legal disputes“ and „pending proceedings“, „assets“, „property“ or „a right taken away from the insurance company“

Key aspects of the decision in the economic range:

Termination proceedings and liquidation on pending court proceedings on assets or a right taken away from an insurance company. Principle lex concursus. Pending proceedings for insurance indemnity claimed by an insurer for damages suffered in a Member State against an insurance undertaking in respect of which liquidation proceedings are pending in another Member State.

Concepts of „liquidation proceedings“, „pending legal disputes“ and „pending proceedings“, „assets“, „property“ or „a right taken away from the insurance company“

Proceedings concerning the payment of insurance indemnity for damage suffered as a result of an insured event.

С-90/20 of 20 January 2022

Value added tax – Taxable transactions – Activities carried out by a company incorporated under private law – Operation of car parks on private land – Control fees levied by that company in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks – Characterisation – Economic and commercial realities of the transactions) – Concept of a supply of services carried out ‘for consideration’

Key aspects of the decision in the economic range:

An identifiable supply for the purposes of the VAT Directive. The control fees levied by a company incorporated under private law, tasked with the operation of private car parks, in the event of failure by the motorists to comply with the general terms and conditions for use of those car parks must be regarded as consideration for a supply of services and, as such, subject to value added tax.

Concept of a supply of services carried out ‘for consideration’.

Proceedings concerning the imposition of value added tax on the control fees levied by a company in the event of failure by the motorists to comply with the general terms and conditions for use of the car parks situated on private land managed by it.

 

December

 

С-243/20 of 21 December 2021

Consumer Protection - Contractual clauses that reflect mandatory laws or regulations - Loan repayable in foreign currency - Clause reflecting a national dispositive provision - Consequences of lack of transposition - Control over the unfair nature of a clause - Adopt or maintain national provisions that provide greater protection for consumers

Key aspects of the decision in the economic range:

Unfair terms in consumer contracts. Clause included in a contract concluded between a seller and a consumer, which reflects a law or regulation of a dispositive nature, which is applicable by default, unless otherwise agreed between the parties in this regard. Maintain provisions of domestic law that lead to the application of the envisaged consumer protection system. Interaction between different provisions of Directive 93/13.

Dispute concerning the alleged unfair nature of the clauses contained in the supplementary agreements to the euro loan agreement, which converts the amount from the euro into Swiss francs.

 

 


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