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New Judgments of the ECJ For December
05.01.2018

New Judgments of the ECJ For December

Tax & Financial Standards New Judgments of the ECJ For December New Cases C 42/17 of 5 December 2017 Criminal proceedings for offenses in the field of value added tax. Affecting the financial interests of the European Union. National legislation providing for absolute limitation periods, which may lead to non-prosecution for committed crimes. Obligation to leave out any provision of domestic law which may affect the obligations of the Member States conferred by Union law. Principle of Legality of Crime and Punishment

New Judgments of the ECJ For October
31.10.2017

New Judgments of the ECJ For October

Tax & Financial Standards New Judgments of the ECJ For October New Cases C 573/16 of 19 October 2017 Indirect taxes on the raising of capital - Imposition of a duty of 1.5% on the transfer into a clearance service of newly issued shares or shares intended to be listed on a stock exchange of a Member State

Tax & Financial Standards  New
28.09.2017

Tax & Financial Standards New

Tax & Financial Standards New Cases C-605/15 of 21 September 2017 Value added tax. Exemptions for certain activities in the public interest - an exemption of the supply of services by independent groups of persons, which are carrying on an activity which is exempt from VAT - Applicability to insurance Value added tax. Exemptions for certain activities in the public interest - an exemption of the supply of services by independent groups of persons, which are carrying on an activity which is exempt from VAT - Applicability to insurance.

 New judgments of the court  July
24.08.2017

 New judgments of the court July

Case from July C-143/16 ‘Principle of equal treatment’ in employment and occupation, concept of ‘worker’ - On-call employment contract which may be concluded with persons under 25 years of age - automatic termination of the employment contract when the worker reaches 25 years of age

New judgments of the court June & July
27.07.2017

New judgments of the court June & July

Case from July C-245/16 State aid - General exemption by category - Withdrawal of the aid - Obligation to reimburse the advance paid - Company granted State aid under a regional operational programme of the European Regional Development Fund subsequently admitted to an arrangement with creditors as a going concern - Concept of ‘collective insolvency proceedings’

New judgments of the court May & June
04.07.2017

New judgments of the court May & June

Judgment C 132/16 Reference for a preliminary ruling of Bulgaria Reference for a preliminary ruling - VAT legislation - Deduction of tax - Free supply of services in favor of municipal infrastructure - Link to the economic activity of the taxable person - Economic purpose in relation to a link of conduct - Accounting for costs as general costs)

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