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

28.12.2023

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

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

December

С-329/22 of 7 December 2023
Agriculture — European Agricultural Fund for Rural Development (EAFRD) funding — Organic farming — Financial support for organic in-conversion production — Organic beekeeping — Minimum conversion period — Concepts of ‘initial period’ and ‘conversion’
Key aspects of the decision in the economic range:
Support for rural development. A national provision which limits the possibility of receiving financial support for conversion to organic beekeeping to the minimum conversion period referred to in Article 38(3) of Commission Regulation (EC) No 889/2008 of 5 September 2008 laying down detailed rules for the implementation of Council Regulation (EC) No 834/2007 on organic production and labelling of organic products with regard to organic production, labelling and control. A maximum duration for the grant of support for conversion to organic farming. Member States may decide that conversion to organic farming may give rise to support for a period shorter than that of five to seven years provided for in the first sentence of Article 29(3) of Regulation No 1305/2013.
Concepts of ‘initial period’ and ‘conversion’.
Proceedings between the Director of the State Fund For Agriculture, Bulgaria, and I registered as a farmer, concerning the refusal of financial aid under Measure 11 ‘Organic Agriculture’ of the Bulgarian Rural Development Programme for the period 2014-2020 on the ground that I as an applicant for that aid, had not complied with the obligation not to exceed the minimum periods for conversion to organic farming.
Joined Cases С-441/22 - С-443/22 of 7 December 2023
Public procurement - European Structural and Investment Funds - Amendment of procurement contracts during their performance period - Amendment of the performance period - Substantial change - Unforeseen circumstances - Concept of 'unforeseen circumstances'
Key aspects of the decision in the economic range:
In order to qualify an amendment to a public procurement contract as "substantial", it is not necessary for the parties to the contract to have signed a written agreement. The due care that the contracting authority must exercise requires, in particular, when preparing the relevant public procurement, that it has taken into account the risks of exceeding the contract execution period caused by foreseeable reasons for stopping execution, such as the usual weather conditions, as well as the statutory prohibitions on carrying out construction.
Two disputes concerning the decisions taken by the head of the managing body, with which he determined, in relation to two municipalities, a financial correction in the amount of 25% on the eligible costs under the European Structural and Investment Funds within the framework of the public construction contracts organized by them.
С-28/22 of 14 December 2023
Unfair terms in consumer contracts — Consequences of establishing the unfairness of a clause — Foreign currency indexed mortgage loan agreement containing unequal exchange rate clauses — Nullity of this Agreement — Restitutionary claims — Limitation period
Key aspects of the decision in the economic range:
Consumer protection. Principle of effectiveness, which precludes a national law, according to which after declaring a mortgage loan contract invalid, on the grounds that the contract contains unfair clauses, the limitation period for the seller's claims arising from the invalidity of the contract in question begins to run only from the moment the contract has finally lost its effect, while the limitation period for the consumer's claims begins to run from the moment the consumer became aware of the unfair nature of the clause. Principle of effectiveness which precludes in the case where a contract is no longer capable of continuing in existence following the elimination of unfair terms, the seller from being able to exercise a right of retention with which to make the return of what he received from the consumer dependent on the latter's presentation of an offer to return what he himself received or of a return guarantee of the received in the event that the exercise by the same seller of this right of retention leads to the loss for the specified consumer of the right to receive interest for delay.
Proceedings regarding the return of amounts, paid under a mortgage loan contract that has been declared invalid because it contains unfair clauses.
С-340/21 of 14 December 2023
Protection of natural persons with regard to the processing of personal data - Principles relating to that processing - Accountability of the controller – Measures implemented to ensure security of processing - Right to compensation and liability – Possible exemption from liability of the controller in the event of infringement by third parties – Claim for compensation for non-material damage based on fear of potential misuse of personal data – Concept of „damage“ and „non-material damage“
Key aspects of the decision in the economic range:
Breach of security of the processing of personal data. Non-material damage suffered as a result of the controller’s inaction. Unauthorised disclosure of personal data or unauthorised access by a ‘third party’ are not sufficient, in themselves, for it to be held that the technical and organisational measures implemented by the controller in question were not ‘appropriate’. The fear experienced by a data subject with regard to a possible misuse of his or her personal data by third parties as a result of an infringement is capable, in itself, of constituting ‘non-material damage’. Action for damages.
Concept of „damage“ and „non-material damage“.
Proceedings concerning compensation for non-material damage that that person claims to have suffered as a result of an alleged failure by an authority to fulfil its legal obligations as a controller of personal data.
С-278/22 of 21 December 2023
Freedom of establishment — Freedom to provide services — Exclusion of financial services — Long-term rental of motor vehicles — Services subject to prior authorisation — Concepts of „financial services“, „credit“ and „financial leasing“
Key aspects of the decision in the economic range:
Financial services. Financial and operating leasing. Requirement to obtain authorisation from a supervisory agency. Services, provided under a contract for the long-term rental of motor vehicles acquired by the lessor at the request of the lessee with a view to leasing them to the latter in return for the payment of a fee. Concepts of „financial services“, „credit“ and „financial leasing“.
Proceedings, concerning a decision prohibiting A from carrying out leasing activities without first obtaining authorisation from the Croatian Agency for the Supervision of Financial Services

November

С-148/22 of 28 November 2023
Social policy — Establishing a general framework for equal treatment in employment and occupation — Prohibition of discrimination on the grounds of religion or belief — Terms of employment of a public administration prohibiting the visible wearing of any philosophical or religious sign in the workplace — Islamic headscarf — Requirement of neutrality in contacts with the public, hierarchical superiors and colleagues — Concept of „religion or belief“
Key aspects of the decision in the economic range:
Equal treatment in employment and occupation. Female worker prohibited from wearing an Islamic headscarf. Principle of State neutrality. An internal rule of a municipal authority prohibiting, in a general and indiscriminate manner, the members of that authority’s staff from visibly wearing in the workplace any sign revealing, in particular, philosophical or religious beliefs may be justified by the desire of the said authority to establish, having regard to the context in which it operates, an entirely neutral administrative environment.
Concept of „religion or belief“.
Proceedings concerning a prohibition on workers wearing any visible sign which might reveal their ideological or philosophical affiliation or political or religious beliefs.

 


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