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04.03.2026

Tax & Financial Standards New Judgments of the ECJ For February 2026

Tax & Financial Standards New Judgments of the ECJ For February 2026

February

С-471/24 of 12 February 2026

Unfair terms in consumer contracts — Contractual term providing for the determination of the interest rate on the basis of a benchmark within the meaning of Regulation (EU) 2016/1011 — Contractual term reflecting mandatory statutory or regulatory provisions — Requirement of transparency — Unfairness

Key aspects of the decision in the economic range:

Variable-rate mortgage loan agreement. Critical benchmark. Where a mortgage loan agreement relating to residential immovable property contains a term stipulating a variable interest rate, the transparency requirement does not impose on the creditor certain specific obligations to provide information as regards the methodology of that benchmark.
Proceedings, concerning, first, the unenforceability or nullity of the term of a mortgage loan agreement relating to the determination of the variable interest rate and, second, the reimbursement of part of the sums paid by a consumer to that bank in performance of that agreement.

С-490/24 of 12 February 2026

Compulsory insurance against civil liability in respect of the use of motor vehicles — Obligation for personal injuries to all passengers, other than the driver, arising out of the use of a vehicle to be covered by civil liability insurance — Road traffic accident involving a single vehicle — Damage suffered by the driver of the vehicle as a result of the intervention of a passenger in the driving of the vehicle — Concepts of „driver“,  „passenger“ and „vehicle“

Key aspects of the decision in the economic range:

Damage caused by a vehicle. Cover by insurance. Exclusion of the damage suffered by the driver. Objective of protection of third-party victims. Distinction between civil liability on the one hand and insurance against civil liability on the other hand. Damage, suffered by the driver of the only vehicle involved in a road traffic accident, which does not have to be covered by the compulsory insurance against civil liability in respect of the use of motor vehicles, even where a passenger intervened in the driving of that vehicle and that intervention caused the accident. Concepts of ‘driver‘, ‘passenger‘and ‘vehicle‘.
Proceedings, concerning the extent of the cover to be provided by compulsory insurance against civil liability in respect of the use of motor vehicles.

January

Joined Cases С-72/24 and C-73/24 of 29 January 2026

Customs union – Importation of goods – Customs value – Undervaluation – Secondary methods for determining customs value – ‘Lowest acceptable price’ method calculated on the basis of aggregated statistical values established at EU level – Concept of ‘similar goods’

Key aspects of the decision in the economic range:

Fraud resulting from undervalued imports of products. Administrative practice using the ‘lowest acceptable price’ to determine customs value. Where the import declaration is general and vague, so that the customs value of the imported goods cannot be determined, the determination of that value on the basis of an LAP, which is calculated on the basis of aggregate statistical values. That the person deemed to be the owner of the imported goods by way of payment of import VAT may be liable for that tax if national provisions designate that to be the case. Concept of ‘similar goods’
Proceedings concerning several post-clearance recovery notices relating to the imposition of value added tax (VAT) on imports of textile products from Türkiye.

С-291/24 of 29 January 2026

Prevention of the use of the financial system for the purposes of money laundering or terrorist financing — Penalties — Liability of legal persons — Attribution to a legal person of an infringement of its obligations committed by natural persons — Principle of effectiveness

Key aspects of the decision in the economic range:

Anti-money laundering. Limitation period of three years for bringing proceedings and of five years for imposing a penalty, from the date that the offence in question came to an end. National legislation establishing a link between the liability of a legal person and the liability of an identified natural person– Principle of effectiveness
Proceedings concerning the legality of the decision by which imposed an administrative penalty.