05.01.2018
Tax & Financial Standards
New
Judgments of the ECJ
For January
New Cases
C‑616/16 of 24 January 2018
Compensation for the damage as a result of the failure to transpose Directive in an appropriate and timely manner. Coordination of provisions laid down by law, regulation or administrative action in respect of activities of doctors. Appropriate remuneration - application of Directive 82/76/EEC to training begun before the prescribed deadline for the Member States to transpose it and completed after that date
Key aspects of the decision in the economic range:
Obligation for the Member States to make good damage caused to individuals through failure to transpose the directive, provided that three conditions are fulfilled. The obligation to provide trainee specialists with adequate remuneration. Courses for trainee medical specialists which had already begun by and continued after the date by which the Member States were to have adopted the necessary measures to comply with the directive.
Judgment concerning, primarily, payment of appropriate remuneration, within the meaning of the Annex to the Directive 75/363 as amended, or, in the alternative, compensation for the damage suffered by the latter as a result of the failure to transpose Directive 82/76 in an appropriate and timely manner.
C‑676/16 of 17 January 2018
Preventing the use of the financial system for the purposes of money laundering and terrorist financing. The scope of activity of an undertaking consisting of the sale of trading companies which are entered in the commercial register and are constituted solely for the purpose of sale. Sale carried out by transferring the undertaking 's shareholding in the pre - established company
Key aspects of the decision in the economic range:
An international body active in the fight against money laundering and terrorist financing. A legal entity whose subject-matter is the sale of "ready-made" companies or, in other words, companies already registered in the commercial register. Verification of the fulfillment of the anti-money laundering obligations. Check the identity of the customer and of any actual beneficiary on a deal.
C‑463/16 of 18 January 2018
Value added tax - Reduced rate of VAT - Single supply comprised of two distinct elements - Service in the field of culture
Key aspects of the decision in the economic range:
Supplies of goods and services which may be subject to reduced rates of VAT. Supply of a service, which for VAT purposes constitutes one single supply, comprises two or more concrete and specific constituent elements to which different VAT rates would apply. Rate of VAT applicable to that single supply, determined according to the principal element.
Proceedings between Stadion Amsterdam and the Secretary of State for Finances concerning the latter’s refusal to allow the applicant in the main proceedings to apply a reduced rate of value added tax to the tourist services that the applicant offers.
December
C‑529/16 of 20 December 2017
Common Customs Tariff. Customs Code. Determination of the customs value - Cross-border transactions between related companies. Advance transfer pricing arrangement. Agreed transfer price composed of an amount initially invoiced and a flat-rate adjustment made after the end of the accounting period
Key aspects of the decision in the economic range:
The customs value of imported goods. The basis for the customs value - an agreed transaction value, composed of an amount initially invoiced and declared and a flat-rate adjustment made after the end of the accounting period. Advance transfer pricing agreement concluded with the tax authorities. The method called the ‘Residual Profit Split Method’, which is consistent with the OECD Guidelines.
Judgment in proceedings between Hamamatsu and the Principal Customs Office, following the refusal of the latter to partially refund customs duties declared and paid by Hamamatsu.
C‑434/15 of 20 December 2017
Services in the field of transport - Information society services - Intermediation service to connect, by means of a smartphone application and for remuneration, non-professional drivers using their own vehicle with persons who wish to make urban journeys - Concept of ‘services in the field of transport’
Key aspects of the decision in the economic range:
Overall service whose main component is a transport service. Passenger transport.
Legal aspects of information society services, in particular electronic commerce, in the Internal Market. Use of IT tools and a smartphone application. Intermediation between the vehicle owner and the person requiring transportation in a given city where information technology is managed - interface and software application.
Proceedings between a professional taxi drivers’ association and a company related to Uber Technologies Inc., concerning the provision by the latter, by means of a smartphone application, of the paid service consisting of connecting non-professional drivers using their own vehicle with persons who wish to make urban journeys, without holding any administrative licence or authorisation.
C‑102/16 of 20 December 2017
Social conditions for workers and employees - Certain social legislation relating to road transport - Rules on driving times, breaks and rest periods for drivers - Principle of legality in criminal proceedings. Concepts of „rest“, „daily rest period“and „weekly rest period“
Key aspects of the decision in the economic range:
Road transport. Rules on driving times, breaks and rest periods for drivers engaged in the carriage of goods and passengers by road.
Circumstances in which rest period may be taken inside the vehicle. A fine to a lorry driver, who takes his regular weekly rest period in the vehicle.
Рrinciple of legality in criminal proceedings, laid down in Article 49(1) of the Charter of Fundamental Rights of the European Union.
Concepts of „rest“, „daily rest period“and „weekly rest period“.
Proceedings concerning the annulment of Royal Decree on the levying and lodging of a sum of money upon the finding of certain offences in connection with the transport of persons and goods by road, which lays down, inter alia, a penalty to be paid by lorry drivers who take their compulsory weekly rest period in their vehicle and not elsewhere.
C‑276/16 of 20 December 2017
Community Customs Code. Right to be heard. Lack of prior hearing of the addressee before the adoption of an amended tax assessment. Right of the addressee to obtain suspension of the implementation of the amended tax assessment. Lack of automatic suspension in the event of the bringing of administrative proceedings. “Principle of protection of the rights of the defence”
Key aspects of the decision in the economic range:
Recovery of a customs debt. The right to appeal against decisions taken by the customs authorities which relate to the application of customs legislation. A limitation of the right to be heard on the part of the addressees of those amended assessments, even though they can express their views during a subsequent administrative objection stage. The rights of defence of the addressee of an amended tax assessment adopted by the customs authorities, in the absence of a prior hearing of the person concerned. “Principle of protection of the rights of the defence”.
Judgment concerning a tax assessment, reminding the appellant of the levying of import value added tax for non-compliance with the obligation to physically place goods in a tax warehouse.
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
Key aspects of the decision in the economic range:
An obligation for the national court to disapply that legislation where it prevents the imposition of effective and dissuasive penalties "in a significant number of cases of serious fraud" affecting the financial interests of the Union or provides for longer limitation periods for fraud affecting the financial interests of the Member State concerned, from those for fraud affecting the financial interests of the Union. Compatibility with the principle of the lawfulness of criminal offenses and penalties - Scope and place of that principle in the legal order of the Member State concerned - Incorporation of the rules on limitation within the scope of that principle
C‑598/15 of 7 December 2017
Unfair terms in consumer contracts - Extrajudicial enforcement procedure - Real rights resulting from acquisition of dwelling in an auction
Key aspects of the decision in the economic range:
Abuse of clauses contained in a mortgage agreement at a stage subsequent to the transfer of ownership of the property that had been mortgaged.
Simplified court procedure for recognition of the real rights of the successful bidder. Power of the national court to examine of its own motion the unfairness of a contractual term of a mortgage agreement, in the course of a simplified procedure for the recognition of rights appearing on the land register.
Proceedings concerning the procedure for recognising real rights, resulting from acquisition of dwelling in an auction.
C‑243/16 of 14 December 2017
Company law - Recovery of claims arising under an employment contract - Right to bring, before the same court, an action against the company and its director, as a person having joint and several liability for the company’s debts
Key aspects of the decision in the economic range:
Coordination of safeguards which, for the protection of the interests of members and third parties, are required by Member States of companies, with a view to making such safeguards equivalent.
Joint and several liability of directors.
Duty to convene a general meeting’.
Direct action against the company for the recognition of employment-related debts and, a cumulative action against a natural person — the company director —, as a person with joint and several liability for the company’s debts.
Proceedings concerning the recovery of wage arrears and other compensation which a company has been ordered to pay.
C‑305/16 of 14 December 2017
Taxable amount, right to deduct the value added tax. Special derogating measures. Marketing structure based on the supply of goods through non-taxable persons - Inclusion of the costs incurred by those persons. Taxation on the open market value of the goods as determined at the final stage of the marketing chain
Key aspects of the decision in the economic range:
Derogation. The taxable amount of a person taxable for VAT purposes, in respect of products which he supplies to non-taxable resellers, by reference to those products’ open market value on a sale by retail. Sales through intermediaries not subject to VAT. Taking into account notional input tax. The authorisation given with the aim of avoiding non-taxation at the stage of final consumption.
Judgment in proceedings concerning, in particular, failure to take account of certain costs incurred by non-taxable resellers for the purpose of determining the taxable amount for the value added tax.
C‑462/16 of 20 December 2017
Value added tax - Taxable amount - Reduction of the price under conditions determined by the Member States - Concept of „consideration“ and „principle of equal treatment“
Key aspects of the decision in the economic range:
Reduction of the taxable amount. Statutory obligation on manufacturer to provide a discount indexed to sale price. Discounts granted to private medical insurance funds. Member State tax authority treating discount as a reduction in price with respect to supplies made involving statutory (public) health insurance funds but not private health insurance funds. Supply of medicinal products by manufacturer to retailers via wholesalers.
Proceedings concerning the determination of the amount of value added tax.
Expect:
C-387/16
Taxation - Value added tax - Directive 2006/112 / EC - Article 183 - Deduction of input tax - Reimbursement of excess tax - Interest on repayment of overdue tax after the period - non-taxable persons - Tax neutrality - Principle of equivalence and effectiveness - Legal certainty and protection of legitimate expectations
C-396/16
Common system of value added tax (VAT) - Article 184 - Correction of deductible input VAT - Article 185 (1) - Change in the factors used to determine the amount of the deduction - Article 185 (2) No final payment or final payment - Approved final safeguard - Articles 90 and 185 (2), second subparagraph - Tax neutrality - Collection of all VAT due in the national territory - Obligation of consistency in the application of the scheme Mite adjustment of taxation and deduction in the event of payment default
Joined cases C‑398/16 & C‑399/16
Reference for a preliminary ruling - Corporation tax - Freedom of establishment - Deduction by a resident parent company of interest on a loan for the acquisition of shares by a foreign subsidiary - Deduction by a resident parent company of a loss in the value of its shareholding in a subsidiary as a result of exchange differences - Consolidated group
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