News

/ News
Tax & Financial Standards New Judgments of the ECJ For January 2019

29.01.2019

Tax & Financial Standards New Judgments of the ECJ For January 2019

С-410/17 of 10 January 2018

Value added tax— Transactions for consideration constituted partly by services or goods — Demolition contract — Purchase contract for dismantling

Key aspects of the decision in the economic range:

Transactions for consideration.

Taxable base of a supply of services, which is the subject matter of a demolition contract.

Proceedings concerning the treatment, for the purposes of VAT, of transactions made, first, under a demolition contract requiring the service provider to dispose of demolition waste which, as it contains iron, may, pursuant to that contract, be resold by the latter and second, under a contract for the purchase of goods for dismantling, which includes the obligation for the purchaser to demolish or dismantle and to dispose of those goods, together with disposal of resulting waste.

С-389/17 of 16 January 2018

Prudential supervision of the business of electronic money institutions - Own funds required for the pursuit of activities linked to the issuance of electronic money - Issuance, for the benefit of the seller, of electronic money at par value of the funds received - Definition of ‘issuance of electronic money’ and ‘payment service linked to the issuance of electronic money’

Key aspects of the decision in the economic range:

Rules for the calculation of the own funds requirements of electronic money institutions.

Services provided by electronic money institutions in payment transactions that constitute activities linked to the issuance of electronic money.

Services that trigger the issuance or redemption of electronic money in a single payment transaction.

Definition of ‘issuance of electronic money’ and ‘payment service linked to the issuance of electronic money’.

Proceedings brought by a company concerning a decision by the Board of the Bank of Lithuania issuing a warning to the applicant on the ground that it had incorrectly applied the methods for the calculation of own funds to certain payment transactions.

С-165/17 of 24 January 2018

Value added tax - Goods and services used for both taxable transactions and exempt transactions (mixed-use goods and services) - Determination of the applicable deductible proportion - Branch established in a Member State other than that of its principal establishment - Expenditure incurred by the branch used exclusively for the transactions of the principal establishment - General costs of the branch used for both its transactions and those of the principal establishment

Key aspects of the decision in the economic range:

Deduction of input tax.

Specific case where expenditure borne by the branch is used both for transactions in the Member State where it is registered and for transactions of the principal establishment, particularly as regards the concept of general costs and the proportion of tax deductible.

Expenditure borne by a branch registered in a Member State, which is used, exclusively, both for transactions subject to VAT and for transactions exempt from that tax, carried out by the principal establishment of that branch established in another Member State,, in which is necessary to apply a deductible proportion resulting from a fraction the denominator of which is formed by the turnover, exclusive of VAT, made up of those transactions alone and the numerator of which is formed by the taxed transactions in respect of which VAT would also be deductible if they had been carried out in the Member State in which that branch is registered.

Proceedings concerning the deduction of the value added tax paid by the Paris branch of a company, first, in respect of expenditure used for the transactions of the principal establishment located in the United Kingdom and, second, in respect of the general costs used for both transactions of the principal establishment and those of the branch.

С-477/17 of 24 January 2018

Social security - Applicable legislation - A1 certificate - Extension of coordination of social security systems to citizens of third countries residing legally in the territory of a Member State – Concept of "legal residence", "residence" and "stay"

Key aspects of the decision in the economic range:

Extension of coordination of social security systems to citizens of third countries legally resident in the territory of a Member State.

Right to move and reside in the European Union.

Third country nationals who temporarily reside and work in different Member States in the service of an employer established in a Member State - social security legislation to which they are subject.

Concepts of "legal residence", "residence" and "stay".

Proceedings concerning the refusal of the Management Board of the Social Insurance Bank to issue to a third country nationals in which a company is present, a certificate on the basis of Article 19(2) of Regulation (EC) No 987/2009 of the European Parliament and of the Council of 16 September 2009 laying down the procedure for implementing Regulation (EC) No 883/2004 on the coordination of social security systems.

 


EuroCases

340VAT excl.

for account per year

For full pricelist see here

Buy now Free trial
TAX & FINANCIAL STANDARDS

240VAT excl.

for account per year

For full pricelist see here 

Buy now Free trial