28.03.2025
March
Joined Cases С-471/23 and C-477/23 of 6 March 2025
Economic, social and territorial cohesion – Own resources of the European Union – Protection of the European Union’s financial interests – Financial correction for breach of national public procurement legislation – Addressee of a financial correction decision – Determination of liability for that correction and contractual apportionment of that liability between the recipient of State aid and the manager of that aid – Participation in administrative and judicial proceedings relating to that decision - Concept of ‘beneficiary’
Key aspects of the decision in the economic range:
National legislation according to which the addressee of a decision imposing a financial correction for an infringement of public procurement rules may be an economic operator other than the one who committed the infringement and also allows for joint and several liability for that financial correction. National practice whereby an economic operator which has committed an irregularity, within the meaning of Article 2(36) of Regulation No 1303/2013, which has given rise to a financial correction, does not have the right to participate either in the procedure determining that financial correction or in the judicial proceedings seeking annulment of it.
Two disputes concerning the arrangements for adopting financial correction decisions following irregularities found during the implementation of projects co-financed by EU funds.
С-135/24 of 13 March 2025
Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Prohibition on taxing profits received — Inclusion of the dividend distributed by the subsidiary in the parent company’s tax base — Deduction of the distributed dividend from the tax base of the parent company — Limitation of the deduction — Intra-group transfer scheme allowing profits made by certain companies to be transferred to others
Key aspects of the decision in the economic range:
Distributions of profits received by companies of that Member State which come from their subsidiaries of other Member States. Prevention of tax evasion, tax fraud or abuse. A legislation of a Member State that provides that dividends received by a parent company from its subsidiary must first be included in the tax base of the subsidiary, before they can subsequently be deducted, without that deduction applying to the amount of an intra-group transfer included in the tax base.
Proceedings concerning a company's tax return.
С-337/23 of 13 March 2025
Consumer protection - Unfair terms in consumer contracts - Term requiring a consumer to conclude a contract of guarantee – Guarantor chosen by the creditor – Exclusion of terms relating to the main subject matter of the contract - Order for payment procedure - Total cost of the credit to the consumer – No indication of the relevant costs – Penalty – Concepts of „main subject matter of the contract“, „linked credit agreement“ and „total cost of the credit to the consumer“
Key aspects of the decision in the economic range:
Consumer credit agreements. Guarantee for consideration by a professional guarantor agreed by the creditor. Linked credit agreements. Subrogation of the creditor’s rights. Terms in consumer credit agreements in circumstances where the assignees of loan guarantees seek to recover sums lent under those agreements from consumer-borrowers. The costs relating to a contract of guarantee the conclusion of which is imposed on the consumer by a term in a credit agreement which he or she has taken out, which result in an increase in the total amount of the debt, fall within the concept of ‘total cost of the credit to the consumer’ and, consequently, within the concept of the ‘APRC’.
Proceedings seeking an order for payment of pecuniary debts in accordance with consumer credit agreements and contracts of guarantee.
С-640/23 of 13 March 2025
Right to deduct value added tax — Sales transaction reclassified by the tax authorities as a transfer of an undertaking falling outside the scope of VAT — Failure to correct the invoice within the limitation period — Principles of effectiveness and fiscal neutrality — Reimbursement of the tax
Key aspects of the decision in the economic range:
The principles of the neutrality of VAT and effectiveness allow a piece of national legislation or a national administrative practice which does not allow a taxable person to obtain the deduction of the input VAT on a transaction which, following a tax audit, has been reclassified by the tax authorities as a transaction not subject to VAT. Those principles require that, in such a situation, that taxable person be able to apply directly to the tax authorities for reimbursement.
Proceedings concerning imposed additional VAT liabilities and related charges.
February
С-16/24 of 27 February 2025
Effective judicial protection – National rules on how cases are allocated among the judges of a given court – Allocation of cases by the head of court management – Power of the judge assigned to verify the lawfulness of the allocation
Key aspects of the decision in the economic range:
Disciplinary offence. System for allocating cases within courts which is based on the principle of the random selection of the formation of the court, with certain exceptions, and is subject to the involvement of the head of court management of each court.
Request has been made in criminal proceedings brought against Y and Others for participation in an organised criminal group for the purpose of committing tax offences.
С-18/23 of 27 February 2025
Free movement of capital – Undertakings for collective investment in transferable securities – Corporation tax – Exemption from corporation tax for income received by such an undertaking – Conditions for exemption – External management of that undertaking
Key aspects of the decision in the economic range:
Direct taxes and fundamental freedoms. Taxation of income of collective investment undertakings. Difference in treatment between resident and non-resident collective investment undertakings. Discrimination due to a tax exemption only for externally managed collective investment undertakings. Indirect discrimination in the context of free movement of capital. Comparison of legal types in international tax law. Legislation of a Member State which provides that only a collective investment undertaking managed by an external entity which carries on its business on the basis of an authorisation issued by the competent financial market supervisory authorities of the State in which that entity has its registered office, may benefit from the exemption from corporation tax in respect of income derived from investments made by that undertaking, and which therefore does not grant such an exemption to internally managed collective investment undertakings constituted in accordance with the legislation of another Member State.
Proceedings concerning the taxation of investment income received by F Fund.
С-85/24 of 27 February 2025
Consumer protection — Credit agreements for consumers relating to residential immovable property — General information on home loan products — Obligation to provide a ‘representative example’ — Banking institution offering different variants of loans — Information sheet including only examples of variable rate credit agreements
Key aspects of the decision in the economic range:
A creditor who offers, for the purpose of financing the construction of a dwelling, credit agreements, whether or not secured by a mortgage, at a fixed interest rate, at a variable interest rate or with alternating variable interest rate and fixed interest rate periods.
Two-level mandatory information system - „general information“ and „pre-contractual information“. Information sheet that contains only one representative example.
Proceedings between Austrian consumer protection association and B, an Austrian bank, regarding the failure to state, in the general information provided by the latter to consumers, representative examples of a fixed rate credit agreement and a credit agreement with alternating fixed interest rate and variable interest rate.
С-277/24 of 27 February 2025
Common system of value added tax – Measures to ensure the correct collection of VAT – VAT debt of a taxable person – National legislation which provides for the joint and several liability of the former chairperson of the management board of the taxable person – Participation of the former chairperson of the management board in the proceedings establishing the existence of a VAT debt – Proceedings to invoke joint and several liability – Calling into question of the VAT debt – Rights of the defence – Proportionality
Key aspects of the decision in the economic range:
National legislation and the national practice based thereon which deny a natural person (a member of the Management Board of a legal person) – who may be jointly and severally liable for the VAT debt of the legal person with all his or her private assets – the right to participate actively in the procedure for determining that legal person’s tax debt in the form of a final decision of the tax authority, while at the same time that natural person, in separate proceedings seeking to determine his or her joint and several liability for the legal person’s VAT debt, is deprived of an adequate means of effectively challenging the findings and assessments which have been made previously concerning the existence or the amount of that legal person’s tax debt and which are set out in the final decision of the tax authority issued previously without the participation of that natural person, which decision therefore constitutes a precedent in those proceedings under a national provision confirmed by national practice.
Proceedings concerning M.’s participation in the administrative procedure seeking to determine the existence of a value added tax debt of a company of which M. had chaired the management board.
С-674/23 of 27 February 2025
Services in the internal market — Provider of property intermediation services — National legislation laying down a maximum limit on the commission charged for intermediation services relating to the sale or rental of immovable property by a natural person — Freedom to conduct a business — Consumer protection
Key aspects of the decision in the economic range:
Brokerage in the context of the purchase or sale of a single-family dwelling, a flat or a residential unit purchased by a natural person. Cap on the commission charged for property intermediation services relating to a purchase or sale amounting to 4% of the contract price.
A fair balance between freedom to conduct a business, the right to housing and a consumer protection.
Two sets of proceedings for the review of constitutionality, initiated by property companies, concerning national legislation relating to property intermediation services, which provides for a cap on the commission charged for those services in the event of a purchase, sale or rental of immovable property.
for account per year
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