02.09.2022
Tax & Financial Standards New Judgments of the ECJ For August 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-267/21 of 1 August 2022
Value added tax – Supply of insurance services – Point of reference for tax purposes – Claims settlement services provided by third-party companies in the name and on behalf of an insurer – Concept of ‘other similar services’
Key aspects of the decision in the economic range:
Common system of value added tax. Place of taxable transactions. Place of supply of services. Claims settlement services provided by third-party companies, in the name and on behalf of an insurance company, do not come within the scope of the ‘services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the provision of information’ referred to in that provision.
Concept of ‘other similar services’.
Proceedings concerning the determination, for the purposes of collecting value added tax), of the place where a supply of services is deemed to be carried out.
С-294/21 of 1 August 2022
Value added tax – Taxable transactions – Place where transport services are supplied – Tourist trips on the river – River subject to condominium status - Concept of ‘transport services’
Key aspects of the decision in the economic range:
Implementation by two Member States of the Value Added Tax Provisions. A Member State must tax passenger transport performed, by a service transport provider established in that Member State, within a territory which, pursuant to an international treaty, constitutes a joint territory under joint sovereignty, provided that those services have not already been taxed by that other Member State.
Concept of ‘transport services’.
Proceedings concerning the treatment, as regards value added tax, of the tourist navigation services carried out by company on a river.
for account per year
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