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Tax & Financial Standards New Judgments of the ECJ For November 2023

27.11.2023

Tax & Financial Standards New Judgments of the ECJ For November 2023

Tax & Financial Standards New Judgments of the ECJ For November 2023

 

November

 

Joined Cases С-271/22 - С-275/22 of 9 November 2023

Social policy — Organisation of working time — Charter of Fundamental Rights of the European Union — Right to paid annual leave — Carry-over of entitlements to paid annual leave in the event of long-term illness

Key aspects of the decision in the economic range:

Certain aspects of the organisation of working time. National case-law allowing carry-over of leave without any time limit. A worker may rely on the right to paid annual leave against his or her employer and the fact that the employer is a private undertaking, holding a public service delegation, is irrelevant in that regard.

Proceedings between the applicants and K concerning the latter’s refusal to allow them to take accrued days of leave which they were unable to take because of absences from work due to illness or to pay them the allowance in lieu of leave not taken after the end of their employment relationship.

С-598/21 of 9 November 2023

Unfair terms in consumer contracts — Charter of Fundamental Rights of the European Union — Acceleration clause — Judicial review — Proportionality with regard to the consumer breaches of contract — Contract secured by a charge on immovable property — Extrajudicial sale of the consumer’s home

Key aspects of the decision in the economic range:

Consumer protection. National legislation under which the judicial review of the unfairness of an acceleration clause contained in a consumer credit agreement does not take account of the proportionality of the option given to the seller or supplier to exercise his or her right under that term, in the light of criteria relating, in particular, to the extent of the consumer’s failure to fulfil his contractual obligations, such as the amount of the instalments which have not been paid in relation to the total amount of the credit and the duration of the contract, and to the possibility that the implementation of that term may result in the seller or supplier being able to recover the sums due under that term by selling, without any legal process, the consumer’s family home.

Proceedings between S and C, on the one hand, and V, a banking institution, on the other, concerning the suspension of the extrajudicial enforcement of the charge on immovable property, constituted by their home, which secures the credit agreement concluded between those parties.

С-318/22 of 16 November 2023

Approximation of laws — Common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares — Purely internal situation — No reduction in share capital — Company holding 100% of the share capital of the transferring company

Key aspects of the decision in the economic range:

When transposing Directive 2009/133, the national legislature may choose to apply the same treatment to situations governed by that directive and to purely domestic situations on the basis of Article 267 TFEU. Article 8(2) of Directive 2009/133 precludes national legislation which makes the benefit of that provision subject to conditions relating to a reduction in the shareholding of the shareholder of the transferring company in that company or to a reduction in the share capital of that company, which are not provided for by that directive.

Proceedings between G and Appeals Directorate of the National Tax and Customs Administration, Hungary, concerning the tax consequences, for that company, of a partial division with merger by acquisition carried out within companies held by the latter.

С-391/22 of 16 November 2023

Taxation of energy products and electricity - Differentiated rates of taxation according to the commercial or private use of gas oil - National legislation providing for the reimbursement of excise duty with the exception of gas oil consumed during journeys made for the purpose of maintaining or refuelling passenger vehicles – Concept of ‘commercial gas oil used as propellant’

Key aspects of the decision in the economic range:

Differentiated rates of taxation, provided that the minimum tax rates are respected. Gas oil used for the carriage of passengers by regular service. Gas oil consumed during journeys made for the repair, maintenance or refuelling of vehicles used for passenger transport does not fall within the concept of ‘commercial gas oil used as propellant’.

Concept of ‘commercial gas oil used as propellant’.

Proceedings between T and the Tax and Customs Administration concerning the latter’s refusal to grant reimbursement of the amount of excise duty on gas oil consumed during journeys made for the repair, maintenance and refuelling of vehicles used by T in its activity of transporting passengers.

С-427/22 of 16 November 2023

Economic and monetary policy - Prudential requirements for credit institutions - Grant of loans without approval - Supervisory framework and prudential rules for credit institutions and investment firms - Concepts of ‘credit institution’ and ‘authorisation’

Key aspects of the decision in the economic range:

An undertaking falls within the concept of ‘credit institution’, only where its activity consists, cumulatively, of taking deposits or other repayable funds from the public and of granting credits for its own account, it being specified that those deposits or other funds taken from the public are intended for granting credits, although it cannot be ruled out that credits may also be granted from funds that come from other sources.

Concepts of ‘credit institution’ and ‘authorisation’.

Proceedings brought against B, who has been found guilty of granting loans to two natural persons without having the approval necessary to do so.

С-321/22 of 23 November 2023

Consumer protection - Unfair terms in consumer contracts - Consumer credit agreement - Significant imbalance - Non-interest credit costs - Action for a declaratory judgment – Interest in bringing proceedings - Finding that a term is unfair - Consequences - Right to restitution

Key aspects of the decision in the economic range:

The examination of the possible unfairness of a term relating to the non-interest costs of an agreement concluded between a seller or supplier and a consumer is not precluded by Article 4(2) of that directive, read in conjunction with Article 8 thereof, such a term may be held to be unfair as a result of the fact that that term provides for the payment by the consumer of charges or a commission fee in an amount that is manifestly disproportionate to the service provided in exchange. The principles of effectiveness, proportionality and legal certainty, must be interpreted as not precluding a declaration that a loan agreement concluded between a seller or supplier and a consumer is null and void where it is found that only the term of that agreement setting out the specific arrangements for payment of the sums due by periodic instalments is unfair and that that agreement cannot continue in existence without that term.

Three sets of proceedings concerning the validity of various terms in consumer credit agreements.

С-532/22 of 23 November 2023

Value added tax  — Services in respect of admissions to entertainment events — Place of supply of services — Streaming of interactive video sessions — Making available of a location and of the equipment necessary for the video capture of performances and for the implementation of accompaniment in order to provide quality performances — Concept of „service in respect of admission to an event“

Key aspects of the decision in the economic range:

An admission to an entertainment event within the meaning of Article 53 of Directive 2006/112. Services provided by a video chat recording studio to the operator of an internet streaming platform and consisting of creating digital content which takes the form of interactive erotic video sessions filmed by such a studio in order to make them available to that operator for the purpose of the latter streaming them on that platform.

Concept of „service in respect of admission to an event “.

Proceedings between W and the tax authority, concerning the decision of that authority to regard the services provided by that company as being subject to value added tax (VAT) in Romania.


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