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27.04.2026

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

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

April

T-589/24 of 15 April 2026

Customs Union – Customs Code – Outward processing procedure – Authorisation — Placement for export at a customs office not designated in the authorisation and situated in a Member State other than that which granted the authorisation – Customs debt incurred through non-compliance – Relief

Key aspects of the decision in the economic range:

Customs union. Partial relief from import duties. А person to whom a Member State issued an outward processing authorisation places Union goods intended to be processed in a third country under the export procedure at a customs office which is situated in another Member State that has not given its prior agreement to that authorisation and which is not indicated in that authorisation as an office of placement.
Proceedings, concerning the use of an authorisation for outward processing to place Union goods under the outward processing customs procedure at a customs office which was not designated in that authorisation.

C-229/24 of 16 April 2026

Single market for financial services — Market abuse – Insider dealing — Public information— Public disclosure of inside information by an issuer — Decision of a contracting authority not to award a public contract to a tenderer – Early sale of shares of that tenderer — Means for public disclosure of inside information — Concept of ‘inside information’

Key aspects of the decision in the economic range:

Criminal sanctions for market abuse. Information not made public. Decision of a contracting authority not to award a public contract. Notification of tenderers by email. Early sale of shares of a tenderer.  Information to be considered to have been made public and thereby to have ceased being ‘inside information’ it is necessary for public disclosure to have taken place in the manner and in compliance with the requirements. Concept of ‘inside information’
Proceedings concernin brought against for insider dealing.

T-233/25 of 22 April 2026

Value added tax — Taxable amount — Reduction in case of cancellation, refusal, non-payment or reduction of the price — Acquisition by a subcontractor of a claim held by a contractor against the developer — Irrecoverable claim — Right of the subcontractor to benefit from the reduction in the taxable amount

Key aspects of the decision in the economic range:

A reduction of the taxable amount for assignments of claims. The VAT Directive does not allow a subcontractor, having acquired by assignment the claim which a contractor had against a developer under a works contract, from adjusting the taxable amount for VAT in the event of non-payment of that claim by that developer.
Proceedings, concerning a refusal to grant a company a reduction in the taxable amount for value added tax and a refund of that tax following non-payment of a claim.

C-116/25 of 23 April 2026

Migrant workers — Unemployment benefits — Calculation — Last activity as an employed or self-employed person pursued under the legislation of a Member State — Residence of the recipient of unemployment benefits in a Member State other than the ‘competent Member State’ — Calculation rule which does not take into account ‘exclusively’ the salary or professional income received by the person concerned in respect of his or her last activity as an employed or self-employed person — National legislation providing for a different calculation rule for persons who carried out their last employment in another Member State

Key aspects of the decision in the economic range:

Social security. Legislation of a Member State, under which the amount of unemployment benefits payable to a person who has completed the reference period provided for by the legislation of that Member State for the purposes of calculating unemployment benefits acquired under the legislation of another Member State, that is to say, the Member State of last employment, is not determined by taking into account ‘exclusively’ the salary received by that person in respect of his or her last activity pursued under the legislation of that other Member State. Legislation of a Member State providing, for the purposes of calculating unemployment benefits, for different rules depending on whether unemployed persons have completed the entire reference period under the legislation of that State or have completed that reference period under the legislation of another Member State.
Proceedings between a Bulgarian national, and the Director of the Territorial Division of the National Social Security Institute, concerning the amount of unemployment benefits which the latter granted her pursuant to a new rule introduced in Bulgarian law for the purposes of calculating unemployment benefits acquired under the legislation of another Member State.

C-744/24 of 23 April 2026

Unfair terms in consumer contracts — Credit agreements for consumers — Charging interest on an amount corresponding to the cost of the credit — Insurance premium — Concepts of ‘borrowing rate’, ‘amount of credit drawn down’, ‘total amount of credit’ and ‘total cost of the credit to the consumer’

Key aspects of the decision in the economic range:

Consumer credit agreements, the content of which is not the result of individual arrangements. It is not allowed the inclusion, in consumer credit agreements, of terms providing for the application of the interest rate not only to the total amount of the credit but also to sums allocated to the payment of costs associated with that credit and which, as a result, form part of the total cost of the credit to the consumer.
Proceeding, concerning the payment of a debt arising from a consumer credit agreement.