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

28.02.2022

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

Tax & Financial Standards New Judgments of the ECJ For February 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-515/20 of 3 February 2022

Value added tax — Reduced rate for supplies of wood for use as firewood — Differentiation on the basis of the objective characteristics and properties of the goods — Types of wood intended for use as fuel which serve the same consumer need and are in competition with each other — Principle of fiscal neutrality — Concept of „wood for use as firewood“

Key aspects of the decision in the economic range:

A Member State, which establishes a reduced rate of VAT for supplies of wood for use as firewood, may limit its scope as regards some categories of supplies of wood for use as firewood. Principle of fiscal neutrality. Possibility for national law to exclude from the benefit of the reduced rate of VAT the supply of wood chips, even though it grants that benefit to supplies of other types of wood for use as firewood, subject to wood chips not being interchangeable with other types of wood for use as firewood.

Concept of „wood for use as firewood“.

Proceedings concerning the application of the reduced rate of value added tax to supplies of wood chips.

С-9/20 of 10 February 2022

Chargeability of VAT — The time the payment is received — Origin and scope of the right of input VAT deduction — Derogation — Cash accounting — Letting and subletting of a property used for industrial or commercial purposes

Key aspects of the decision in the economic range:

Timing of the right to deduct input VAT. National legislation which provides that the right of input tax deduction arises at the time the transaction takes place if, pursuant to a national derogation, the tax becomes chargeable to the supplier of goods or services only when the remuneration is received and has not yet been paid.

Proceedings concerning the determination of the point in time at which the right of deduction of value added tax (VAT) arises.

С-485/20 of 10 February 2022

Equal treatment in employment and occupation – Prohibition of discrimination on the ground of disability – Dismissal of a worker who had become permanently incapable of performing the essential functions of the post – Staff member completing training as part of recruitment – Reasonable accommodation for people with disabilities – Requirement to reassign to another post – Obligation subject to it not being a disproportionate burden for the employer – Concepts of „worker“, „disability“ and „reasonable accommodation for disabled persons“

Key aspects of the decision in the economic range:

Person completing a training period in the context of his recruitment. Worker permanently unfit to carry out the post to which he was assigned. Obligation to reassign that worker to another post for which he is competent, capable and available. Disproportionate burden. An employer has an obligation, in relation to a person who, due to his or her disability, is no longer capable of performing the essential functions of the post to which he or she was assigned, to assign him or her to another post, for which he or she has the requisite skills, capabilities and availability, where such a measure would not impose a disproportionate burden on the employer.

Proceedings concerning the lawfulness of the applicant’s dismissal owing to his disability.

С-487/20 of 10 February 2022

Harmonization of tax legislation - Right to deduct VAT - Withdrawal or refund of excess VAT - Additional payment obligations - Principle of fiscal neutrality - Principles of equivalence and effectiveness

Key aspects of the decision in the economic range:

National legislation providing for procedural rules on VAT refund complaints based on infringements of the common VAT system which are less favorable than procedural rules applicable to similar complaints based on infringements of the domestic tax and fee rules

Dispute over the rules for exercising the right to deduct value added tax.

С-595/20 of 10 February 2022

Judicial cooperation in civil matters — Consumer contracts — Choice of applicable law — Exclusion of contracts relating to a right in rem in immovable property or to a tenancy of immovable property — Contract of sale, including a lease agreement and a service agreement, relating to trees planted for the sole purpose of being harvested for profit

Key aspects of the decision in the economic range:

Law applicable to contractual obligations. A contract of sale, including a lease agreement and a service agreement, relating to trees planted on leased land for the sole purpose of being harvested for profit. A contract relating to a right in rem in immovable property or a tenancy of immovable property.

Proceedings between U and S and V, concerning their obligation to pay U a sum of money under a framework agreement concluded between those parties.

 

JANUARY

 

С-347/20 of 27 January 2022

Structural Funds – European Regional Development Fund (ERDF) - State aid - Exclusion of undertakings in difficulty from ERDF support – Conditions for the taking effect of an increase of the subscribed share capital – Date of submission of evidence of that increase – Principles of non-discrimination and transparency - Concepts of ‘subscribed share capital’ and ‘undertaking in difficulty’

Key aspects of the decision in the economic range:

Co-financing programme. Requirements for proving that the applicant is now no longer an undertaking in difficulty. The competent managing authority must take account only of evidence which complies with the requirements laid down when the project selection procedure was drawn up, provided that those requirements comply with the principles of effectiveness and equivalence, as well as with the general principles of EU law. National legislation under which project applications may not be the subject of clarification after they have been submitted. Principles of non-discrimination and transparency.

Concepts of ‘subscribed share capital’ and ‘undertaking in difficulty’.

Proceedings, concerning a decision, rejecting project application in the context of a programme co-financed by the European Regional Development Fund (ERDF).

 

 


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