News

24.08.2017

 New judgments of the court July

Tax & Financial Standards

New Cases

Case from July C-566/15

Free movement of workers and principle of non-discrimination - Election of workers’ representatives to the supervisory board of a company - National legislation restricting the right to vote and to stand as a candidate to employees of establishments located in the national territory.

Key aspects of the decision in the economic range:

The principle of non-discrimination on grounds of nationality. Equal treatment. The right to vote and to stand as a candidate for election as the workers’ representatives in the supervisory body of a company only to those workers who are employed in establishments of the company or in affiliated companies that are within the national territory.

In proceedings between Mr Konrad Erzberger and TUI AG, established in Germany, of which he is a shareholder, regarding the composition of the supervisory board, more particularly, concerning the right to vote and to stand as a candidate in elections of workers’ representatives to that board.

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

Key aspects of the decision in the economic range:

The prohibition of age discrimination. A flexible employment contract whereby an employee makes himself available to an employer, who can assign him work on an intermittent basis depending on the needs of the employer. Termination of on-call employment contract on the sole ground that the person had reached 25 years of age.

“The principle of equal treatment” and concept of “worker”.

Case from July C-206/16

Company law and protection of the interests of minority shareholders in relation to takeover bids - Possibility of changing the price of the offer in specific circumstances and according to clearly determined circumstances and criteria - Collusion between the offeror or the persons acting in concert with it and one or more sellers

 

Key aspects of the decision in the economic range:

Protection of minority shareholders, the mandatory bid and the equitable price. Adjusting upwards the price of a takeover bid. National law providing an option for the supervisory authority to increase the price of a takeover bid in the event of collusion between the offeror or the persons acting in concert with it and one or more sellers. The specific conduct that characterises such a collusion.

In proceedings between a number of Italian commercial companies and the National Commission for Companies and the Stock Exchange, concerning the legality of a decision by the latter to adjust upwards the price of a takeover bid.

 

Case from July C-340/16

Matters relating to insurance, direct action by the injured party against the insurer - Action brought by the employer, a public-law institution, statutory assignee of the rights of its employee, against the insurer of the vehicle involved - Notion of ‘weaker party’ and ‘injured party’

 

Key aspects of the decision in the economic range:

Judicial cooperation in civil matters. Direct right of action against the insurance undertaking. Claim for compensation for continuing to pay the salary of employees during a temporary incapacity to work following a road traffic accident which occurred. Subrogation of the employer, a public-law institution, to an employee’s rights against the insurer, based on statutory assignment of the rights of the person injured in a motor accident.

            Сn proceedings between a public-law establishment with its registered office in Austria which runs private hospitals, against an insurance company established in France, concerning the claim for compensation brought for continuing to pay the salary of one of its employees during a temporary incapacity to work following a road traffic accident which occurred in Italy involving that employee and a motor vehicle covered by civil liability insurance.

 

Case from July C-416/16

Safeguarding of employees’ rights in the event of transfers of undertakings, employee not in active service - An administrative reorganisation of public administrative authorities, or the transfer of administrative functions between public administrative authorities - Concepts of ‘employees’ and ‘transfer of a business’

 

Key aspects of the decision in the economic range:

Safeguarding of employees’ rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses. Protection of employees in the event of a change of employer - legality of dismissal. Restrictions on the transfer of employees on the basis of the type of employment relationship or its duration, in the context of a transfer of a business. The transfer of the activities of a municipal undertaking, in part, to a municipality and, in part, to another municipal undertaking. Concepts of ‘employees’ and ‘transfer of a business’

 

Case from July C-357/16

Unfair commercial practices, consumer credit - Debt collection agency - Recovery measures taken in parallel to the intervention of a bailiff - Concepts of ‘commercial practice’ and ‘product’

 

Key aspects of the decision in the economic range:

Consumer protection. Guidance on the implementation/application of Directive 2005/29/EC on unfair commercial practices. Contracts for the assignment of debts derived from consumer credit agreements concluded between consumers and the banks assigning the debt. legal relationship between a private debt collection agency and a debtor, who has defaulted under a consumer credit agreement. A natural person whose indebtedness arose under a consumer credit agreement and has already been established by a final judicial decision. Concepts of ‘commercial practice’ and ‘product’.

In proceedings between UAB ‘Gelvora’ and the State Consumer Rights Protection Authority, concerning the latter’s decision to sanction that company for having engaged in unfair commercial practices.

 

Case from July C-287/16

Insurance against civil liability contract in respect of the use of motor vehicles concluded on the basis of false statements - Insurance contract null and void - Whether that nullity may be invoked against third-party victims

 

Key aspects of the decision in the economic range:

Insurance against civil liability in respect of the use of motor vehicles, and to the enforcement of the obligation to insure against such liability. Insurance contract concluded on the basis of false statements concerning the ownership of the vehicle and the identity of its usual driver. Nullity of the insurance contract, because the contract was concluded by a person who has no economic interest in the use of the vehicle.

 

 

Case from July C-386/16

Value added tax, classification of a transaction as an intra-Community supply and exemption of intra-Community supplies of goods - Intention of the person acquiring the goods to resell them to a taxable person in another Member State before they are taken out of the first Member State - Possible effect of some of the goods being processed before they are dispatched

 

Key aspects of the decision in the economic range:

Intra-Community supplies exempt from VAT. Economic transactions, regarded as ‘triangular’ transactions, established and identified for VAT purposes in three different Member States. Classification of transactions as intra-Community supplies and payment of the value added tax relating to those transactions together with default interest and a tax penalty. A criterion for classification of an intra-Community supply or intra-Community acquisition.

 

Case from July C-633/15

Value added tax, exemptions of supplies of services closely linked to sport - Services supplied by non-profit making organisations governed by public law - Exclusion of the exemption in the event of a risk of distortion of competition to the disadvantage of commercial enterprises subject to VAT

 

Key aspects of the decision in the economic range:

Chargeability of value added tax on charges for admission to sports facilities. Exemptions for the supply of certain services closely linked to sport or physical education by non-profit making organisations to persons taking part in sport or physical education. The exemptions must not be likely to cause distortion of competition to the disadvantage of commercial enterprises subject to VAT.

 

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’

 

Key aspects of the decision in the economic range:

Conditions for refusal or withdrawal of aid from European Union funds. Obligation to refund aid. Application for an arrangement with creditors by a company in receipt of European Union funds. Withdrawal of State aid, as part of the implementation of a regional operational programme of the European Regional Development Fund (ERDF), on account of the admission of that company to an arrangement with creditors as a going concern. Concept of ‘collective insolvency proceedings’

Case from July C-254/16

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’

 

Key aspects of the decision in the economic range:

Conditions for refusal or withdrawal of aid from European Union funds. Obligation to refund aid. Application for an arrangement with creditors by a company in receipt of European Union funds. Withdrawal of State aid, as part of the implementation of a regional operational programme of the European Regional Development Fund (ERDF), on account of the admission of that company to an arrangement with creditors as a going concern. Concept of ‘collective insolvency proceedings’

 

Case from July C-20/16

Freedom of movement of workers - Income received in a Member State other than the Member State of residence - Method of exemption with maintenance of progressivity in the Member State of residence - Pension and health insurance contributions levied on income received in a Member State other than the Member State of residence

 

Key aspects of the decision in the economic range:

The Convention concluded between the French Republic and the Federal Republic of Germany for the avoidance of double taxation. Tax treatment, by a Member State, of income received by a resident of that Member State in respect of employment in the public administration of another Member State, and, in particular pension and health insurance contributions deducted from that income in the Member State of employment. the inclusion of pension and health insurance contributions in the calculation of the taxable income and the special tax rate to be applied to the taxable income.

 

           Expect:

Judgment C‑308/16

Reference for a preliminary ruling concerning the exemption from VAT of the supply of buildings or parts of buildings and of the land occupied by them - Concept of first residence - Concept of transformation

The referring court seeks to ascertain whether the Polish legislation transposing that part of Directive 2006/112 into national law (both as regards the concept of 'first inhabitation' and the concept of 'conversion of buildings') is consistent with With that Directive.