29.07.2025
July
С-605/23 of 3 July 2025
Value added tax - Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial review
Key aspects of the decision in the economic range:
Administrative measure for sealing of premises. Judicial review limited to an assessment of the damage which may result from execution of the measure. Legislation of a Member State which limits the scope of the judicial review carried out in the context of an application for suspension of the provisional enforcement of a coercive administrative measure of a criminal nature solely to the existence of damage which is serious or reparable only with difficulty that such provisional enforcement may cause.
Proceedings concerning a measure sealing business premises managed by a company.
С-733/23 of 3 July 2025
Value added tax – Duplication of criminal and administrative penalties in respect of the same offence – Financial penalty and sealing of a commercial premises – Provisional enforcement of sealing
Key aspects of the decision in the economic range:
Failure to fulfil the obligation to issue a cash register receipt. Sealing of premises. National legislation which provides for, as an administrative penalty, a financial measure of a high amount without the court hearing a challenge to that measure having the procedural possibility of imposing an amount less than that provided for. Principle of proportionality. Principle ne bis in idem.
Proceedings concerning a coercive administrative measure imposed following the finding of administrative infringements which are also subject to financial penalties, imposed together with that measure.
С-808/23 of 3 July 2025
Value added tax (VAT) – Revaluation of the taxable amount – Parent company providing services to its subsidiaries in the context of actively managing them – Determination of the open market value - Concept of „open market value“
Key aspects of the decision in the economic range:
Prevention of tax evasion or avoidance. The VAT Directive must be interpreted as precluding the services provided by a parent company to its subsidiaries in the context of the active management of those subsidiaries from being, in all situations, regarded by the tax authority as constituting a single supply which precludes the open market value of those services from being determined using the comparison method.
Proceedings concerning the determination of the open market value of the services supplied by H to its subsidiaries.
С-276/24 of 10 July 2025
Value added tax – Joint and several liability – Conditions and scope of liability – Combating VAT evasion – VAT not paid by the supplier – Refusal to grant the right to deduct VAT to the recipient of the supply – Possibility of holding the recipient of the supply jointly and severally liable for payment of VAT due from the supplier – Principle of proportionality
Key aspects of the decision in the economic range:
Common system of value added tax. National practice which imposes on a taxable person, recipient of a supply of goods for consideration, a joint and several obligation to pay the VAT due from the supplier of those goods, even though the recipient of that supply of goods was refused the right to deduct the input VAT due or paid on the ground that he, she or it knew or ought to have known that he, she or it was participating in VAT evasion.
Proceedings concerning F’s joint and several liability for the purposes of payment of value added tax which its supplier, V, did not pay to the public exchequer.
for account per year
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