Tax & Financial Standards New Judgments of the ECJ From April C-154/17 of 10 April 2018 Value added tax (VAT) Notion of „second-hand goods“ Notion of „precious metals or precious stones“
Tax & Financial Standards New Judgments of the ECJ For March New Cases C 159/17 of 7 March 2018 Revocation of identification for VAT purposes - Obligation to pay VAT collected in the period during which the VAT identification number is revoked - Non-recognition of the right to deduct VAT relating to purchases made during that period
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
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 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.
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
for account per year
For full pricelist see here
Buy now Free trial