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

18.03.2019

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

С-535/17 of 6 February 2019

Judicial cooperation in civil matters — Jurisdiction and the enforcement of judgments in civil and commercial matters — Bankruptcy of a bailiff — Action brought by the liquidator in charge of administering and liquidating the bankruptcy — Concept of "civil and commercial matters"

Key aspects of the decision in the economic range:

Area of freedom, security and justice.

Jurisdiction in civil and commercial matters.

Insolvency proceedings.

Scope of application - ratione temporis.

Damages claim brought by a liquidator against a third party having acted wrongfully towards the creditors.

A claim for damages arising from liability for a wrongful act, brought by the liquidator in insolvency proceedings and the proceeds of which, if the claim succeeds, accrue to the general body of creditors.

Concept of "civil and commercial matters".

Proceedings concerning the recovery by the liquidator, in bankruptcy proceedings opened in the Netherlands, of a sum unduly debited by one of the bankrupt parties from an account with F in Belgium.

С-434/17 of 13 February 2019

Harmonisation of fiscal legislation - Common system of value added tax - Deduction of VAT - Determination of the taxable person liable for VAT - Retroactive application of a derogating measure - Principle of legal certainty

Key aspects of the decision in the economic range:

Conditions for applying derogation under the VAT Directive.

National legislation which provides for the application of a measure derogating from Article 193 of the VAT Directive before the EU act authorising that derogation is notified to the Member State which requested it, even though that EU act makes no mention of its entry into force or the date from which it is applicable and that, second, that Member State has expressed the wish that that derogation should apply with retroactive effect.

Proceedings concerning the payment of value added tax by a taxable person who has been supplied with services subject to VAT.

С-531/17 of 14 February 2019

Exemptions from VAT on importation - Imports followed by an intra-Community transfer - Subsequent intra-Community supply - Tax liability of the declarant of import VAT (as representative of the importer) - ‘Infection’ by subsequent fraudulent intent - Tax evasion - Refusal of the exemption

Key aspects of the decision in the economic range:

Exemption from tax in the case of import and subsequent intra-Community supply.

Refusal of exemption for the import as a result of subsequent fraudulent evasion of VAT by the purchaser in respect of the imported goods.

VAT exemption available for the importation into a Member State of goods dispatched from a third country, where those goods were subsequently transferred to a person in another Member State who committed tax evasion, in connection with those goods, following that transfer.

Proceedings concerning the exemption from value added tax of imports of goods from Switzerland into Austria for onward transfer to Bulgaria.

С-562/17 of 14 February 2019

Arrangements for the refund of value added tax — Principles of equivalence and effectiveness — Company not established in the European Union — Preliminary and final decision refusing the refund of VAT — Incorrect VAT identification number

Key aspects of the decision in the economic range:

A VAT refund sought by an undertaking not established in the European Union, even though the national tax authority has already issued a decision refusing the refund on the grounds that the undertaking had failed to respond to a request for information concerning its tax identification number.

A Member State, which imposes a time limit on the possibility of rectifying incorrect invoices for the purposes of exercising the right to a refund of VAT.

Proceedings concerning the partial refusal to refund value added tax (VAT) owing to a final decision prior to that refusal.

С-630/17 of 14 February 2019

Freedom to provide services - National legislation providing that credit agreements featuring international elements concluded with a non-authorized lender are invalid - Credit agreement concluded by a natural person with a view to the provision of tourist accommodation services - Exclusive jurisdiction in matters relating to rights in rem in immovable property - Action for invalidity of a credit agreement and seeking the removal from the land register of the entry of a security interest – Concept of "consumer"

Key aspects of the decision in the economic range:

Free movement of services.

Jurisdiction, recognition and enforcement of judgments in civil and commercial matters.

Contracts for provision of credit concluded prior to Accession of Croatia to the European Union.

Retroactive Member State law providing for nullity of such contracts when they feature international elements.

An action ‘relating to rights in rem in immovable property’.

Concept of "consumer".Concept of "consumer".

Proceedings concerning an action for a declaration of invalidity of a credit agreement and of a notarised deed related to the creation of a mortgage taken out to guarantee the debt arising out of that contract and the removal of that security from the land register.

January

С-149/18 of 31 January 2019

Judicial cooperation in civil matters - Law applicable to non-contractual obligations - Civil liability insurance for motor vehicles - Concept of ‘overriding mandatory provisions’

Key aspects of the decision in the economic range:

Application of provisions of Community law which, in relation to particular matters, lay down conflict-of-law rules relating to non-contractual obligations.

Limitation period for actions seeking compensation for damage resulting from an accident.

Concept of ‘overriding mandatory provisions’.

Proceedings concerning the determination of the law applicable to an obligation to pay compensation arising as the result of a car accident that occurred in Spain.

 


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