30.04.2024
С-582/21 of 9 April 2024
Principles of EU law — Principle of sincere cooperation — Procedural autonomy — Principles of equivalence and effectiveness — Principle of interpreting national law in conformity with EU law — Subsequent decision of a constitutional court declaring that a provision of national law on the basis of which that judgment was given is incompatible with the Constitution — Unfair terms in consumer contracts — Default judgment — Failure of the court hearing the case to ascertain of its own motion whether contractual terms are unfair
Key aspects of the decision in the economic range:
Application to reopen proceedings closed by a default judgment. Res judicata. Grounds for reopening proceedings. Interpretation of national law in conformity with EU law. TEU and the principle of equivalence must be interpreted as not requiring, where an extraordinary remedy, laid down by a national procedural provision allows an individual to apply for the reopening of proceedings by relying on a subsequent decision declaring incompatible with the Constitution, or another higher-ranking rule on the basis of which that judgment was given, that that remedy also be available where reliance is placed on a preliminary ruling on interpretation, since the specific consequences of such a decision flow directly from that decision.
Proceedings concerning sums payableunder a consumer credit agreement.
С-122/23 of 11 April 2024
Common system of value added tax — Special scheme for small enterprises — Annual turnover — Difference in treatment between taxable persons — National legislation imposing VAT on a person in the event of late submission of an application for registration — Punitive nature
Key aspects of the decision in the economic range:
National legislation, which makes entitlement to the VAT exemption provided for small enterprises subject to the condition that the taxable person whose annual turnover exceeds the amount specified for that Member State in that provision must lodge an application for VAT registration within a prescribed period. National legislation, which provides that a failure by a taxable person to fulfil the obligation to lodge an application for VAT registration within the time limits, results in the incurrence of a tax debt.
Proceedings concerning a tax adjustment notice establishing a value added tax debt.
С-22/23 of 18 April 2024
Prevention of the use of the financial system for the purposes of money laundering and terrorist financing - Obliged entity - Provision of a registered office - Owner of immovable property who has entered into leases with legal persons – Registration of the registered office of such legal persons in that immovable property - Concepts of ‘trust or company service providers’, „registered office“ and „related service“
Key aspects of the decision in the economic range:
The leasing owner of real estate in which a lessee registers, with the consent of the leasing owner, its registered office and carries out transactions does not, by that fact alone, fall within the scope of the concept of a ‘trust or company service provider’, within the meaning of the Directive on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing. Extension of the concept of ‘obliged entities’.
Concepts of ‘trust or company service providers’, „registered office“ and „related service“.
Proceedings concerning a fine imposed for infringements of the national provisions on prevention of money laundering and terrorist financing.
С-68/23 of 18 April 2024
Common system of value added tax – Vouchers supplied electronically – Single-purpose and multi-purpose vouchers – Prepaid cards or voucher codes for the purchase of digital content, with a ‘country’ identifier making the digital content in question accessible only in the Member State in question
Key aspects of the decision in the economic range:
The classification of a voucher as a ‘single-purpose voucher’ depends solely on the conditions, which include the requirement that the place of supply of services to end consumers, to which that voucher relates, must be known at the time of the issue of that voucher, irrespective of the fact that the voucher is the subject of transfers between taxable persons. The resale by a taxable person of ‘multi-purpose vouchers’, , may be subject to value added tax, provided that it is classified as a supply of services to the taxable person.
Proceedings concerning the classification and liability for value added tax of the marketing of prepaid cards or voucher codes used to purchase digital content in an online shop.
С-89/23 of 18 April 2024
Common system of value added tax (VAT) — Economic activity — Supply of services — Exemptions for other activities — Granting of credit — Sale by auction of pledged goods — Single supply — Ancillary or principal supplies
Key aspects of the decision in the economic range:
Supplies relating to the organisation of sales by auction of goods provided as a pledge are not ancillary to the principal supplies relating to the granting of credit secured by a pledge, so that they do not share the tax treatment of those principal supplies in relation to VAT. Distinct and independent supplies.
Proceedings concerning the payment of value added tax on transactions relating to the sale by auction of pledged goods in the context of a pawnbroker loan.
С-509/22 of 18 April 2024
Excise duties — Chargeability of excise duty— Release for consumption — Total destruction or irretrievable loss of a product placed under a duty-suspension arrangement — Authorisation by the competent authorities of the Member State — Irretrievable loss caused by a non-serious fault committed by an employee of the authorised warehousekeeper — Concepts of ‘unforeseeable circumstances’ and ‘force majeure’
Key aspects of the decision in the economic range:
Chargeability of excise duty. Exemption in the event of total destruction or irretrievable loss of excise goods under a duty suspension arrangement. A provision of a Member State’s national law which treats, in every case, acts constituting a non-serious fault as unforeseeable circumstances and force majeure. Not allowing Member States to provide, generally, that the total destruction or irretrievable loss of excise goods placed under a duty suspension arrangement does not constitute a release for consumption where it is the result of non-serious fault.
Concepts of ‘unforeseeable circumstances’ and ‘force majeure’.
Proceedings concerning the chargeability of excise duty on a quantity of pure ethyl alcohol that was irretrievably lost during a denaturing operation.
С-207/23 of 25 April 2024
Common system of value added tax – Taxable transactions - Application of goods forming part of a taxable person’s business assets and their transfer free of charge to another taxable person - Taxable amount – Cost price – Limitation to costs subject to input VAT only
Key aspects of the decision in the economic range:
Taxation with VAT. The transfer free of charge of the heat produced by a taxable person to other taxable persons for the purposes of their economic activities constitutes an application by that first taxable person of goods forming part of his business assets in the form of a disposal free of charge, that is to be treated as a supply of goods for consideration. The cost price includes not only direct manufacturing or production costs but also indirectly attributable costs, such as financing costs, whether or not those costs have been subject to input value added tax.
Proceedings concerning the imposition of value added tax on free-of-charge supplies of heat from the cogeneration plant connected to that company’s biogas production facility to contractor A for the purpose of drying wood and to company B for the purpose of heating its asparagus fields.
С-276/22 of 25 April 2024
Freedom of establishment – Company established in a Member State but carrying on its activities in another Member State – National legislation providing for the application of the law of the Member State in which a company carries on its activities – Restriction on freedom of establishment – Protection of the interests of creditors, minority shareholders and staff – Prevention of abusive practices and artificial arrangements
Key aspects of the decision in the economic range:
Cross-border conversions, mergers and divisions. Cross-border activities. Carrying out business in a Member State other than that of incorporation. Management and organisation of companies. Principal object. Legislation of a Member State which provides generally for its national law to apply to the acts of management of a company established in another Member State but carrying on the main part of its activities in the first Member State.
Proceedings concerning the lawfulness of the transfer of ownership of the real estate complex in favour of the first two companies.
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