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

27.06.2022

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

Tax & Financial Standards New Judgments of the ECJ For June 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-55/21 of 9 June 2022

Excise duties — Reimbursement of excise duty already paid, by means of tax markings, affixed to manufactured tobacco destroyed under administrative supervision — Obligation of Member States to adopt regulations providing for the reimbursement of excise duties on manufactured tobacco released for consumption and destroyed under customs supervision

Key aspects of the decision in the economic range:

Reimbursement of excise duty on excise goods released for consumption. Directive 2008/118/EC concerning the general arrangements for excise duty and Directive 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco - those provisions do not require Member States to provide for the reimbursement of excise duty in respect of excise goods, including manufactured tobacco, destroyed under customs supervision, which have already been released for consumption.

Proceedings concerning the refund of excise duties.

С-187/21 of 9 June 2022

Customs value – Determination of the transaction value of similar goods – Database set up and managed by the national customs authority – Databases set up and managed by the customs authorities of other Member States and by the services of the European Union – Identical or similar goods exported to the European Union ‘at or about the same time’

Key aspects of the decision in the economic range:

The customs authority of a Member State may confine itself to using information contained in the national database which it compiles and manages, without that customs authority being required, where the information is sufficient for that purpose, to access information held by the customs authorities of other Member States. The customs authority of a Member State may exclude, when determining the customs value, transaction values relating to other transactions.

Proceedings between F and the Hungarian customs authority concerning the decision by which the latter, in accordance with Article 30(2)(b) of the Customs Code, determined the customs value of textile goods originating in the People’s Republic of China.

С-599/20 of 9 June 2022

Customs union - Determination of the customs value – Transaction value - Account taken of information derived from a national database for the purpose of determining the customs value - Situations in which persons are deemed to be related – Doubts based on the veracity of the price declared - Concept of ‘related persons’ and “ similar goods“

Key aspects of the decision in the economic range:

Determination of the customs value. TARIC heading. Case in which the customs authorities entertained doubts about the veracity of a declaration regarding the classification and value of certain goods being imported into the European Union. Determination of the customs value of imported goods, where it could not be determined in accordance with the Community Customs Code, on the basis of information contained in a national database.

Concept of ‘related persons’ and “similar goods“.

Proceedings concerning the determination of the customs value of certain imported goods.

С-376/21 of 16 June 2022

Public procurement — – Direct and unconditional reference to provisions of EU law in national legislation — Applicability to a contract whose estimated value is lower than the threshold set in the directive — Option for a contracting authority to invite only one economic operator to participate in a negotiated procedure without prior publication after deeming a prior open procedure unsuccessful — Obligation to maintain the initial conditions of the contract without introducing substantial alterations — Понятие „възлагащ орган“

Key aspects of the decision in the economic range:

Procedures for the award of public contracts organised by contracting authorities of the Member States where those contracts are financed by resources from the European Structural and Investment Funds. A contracting authority may use a negotiated procedure without prior publication where three cumulative conditions are satisfied. A contracting authority may, in a negotiated procedure without prior publication, approach a single economic operator where that procedure reproduces, without substantial alteration, the initial conditions of the contract that were mentioned in a prior open procedure which was discontinued on the ground that the only tender submitted was unsuitable.

Concept of „contracting authority“.

Proceedings concerning managing authority’s decision to apply a financial correction to municipality because of breaches of rules relating to, first, public procurement and, second, the use of EU funds allocated to that municipality.

 


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