31.07.2018
С-27/17 of 5 July 2018
Claim for compensation for damage allegedly caused by anticompetitive conduct committed in various Member States - Place where the damage occurred and place of the event giving rise to the damage - Tort, delict or quasi-delict
Key aspects of the decision in the economic range:
Anticompetitive agreements.
Financial benefit of an agreement by means of predatory pricing (cross-subsidisation) Predatory prices amounting to abuse of a dominant position.
Actions for damages based on an act restricting competition. Place of the event giving rise to the harm in competition law based damages actions.
Loss of income caused by anticompetitive acts by competitors.
Proceedings, seeking both a declaration that alleged anticompetitive conduct engaged in by R and A is contrary to Articles 101 and 102 TFEU and compensation for the resulting damage sustained.
С-544/16 of 5 July 2018
Issuing of ‘credits’ that can be used to place bids in online auctions - Consideration for a supply of goods and of services
Key aspects of the decision in the economic range:
Issue of credits that can be used to place bids in online penny auctions and whose value may be credited towards the price of goods purchased directly from the company running the auctions.
Consideration received by the taxable person in return for the supplies of goods that it makes for the benefit of users who won an auction that it has organised or those users who purchased a product through the ‘buy now’ or ‘earned discount’ features.
Preliminary transaction not subject to VAT.
Discount covering the whole price.
Divergences in the interpretation of EU law.
Proceedings concerning the system of value added tax (VAT) applicable to the sale of ‘credits’ that can be used to participate in online auctions.
С-28/17 of 4 July 2018
Corporation tax - National tax legislation making the transfer of the losses sustained by a permanent establishment, situated on national territory, of a company established in another Member State, to a resident company belonging to the same group, subject to a condition as to the impossibility of using such losses for the purpose of a foreign tax
Key aspects of the decision in the economic range:
Freedom of establishment. Prevention of double deduction.
National legislation which makes the entitlement of a company in a tax group to deduct the losses incurred by a permanent establishment, owned by a non-resident company in the same group, subject to the condition that the non-resident company cannot deduct those losses from the basis of assessment for corporation tax in its country of residence.
Proceedings between N, a company established under Danish law, and the Tax Ministry, Denmark, concerning the latter’s refusal to allow that company to deduct the losses sustained by the Danish branch of its Swedish subsidiary from its taxable income.
С-320/17 of 5 July 2018
Direct or indirect involvement of a holding company in the management of its subsidiaries - Letting of a building by a holding company to its subsidiary - VAT paid by a holding company on expenditure incurred in acquiring shares in other companies - Concepts of "Economic activity" and "Involvement of a holding company in the management of its subsidiary"
Key aspects of the decision in the economic range:
Right to deduct the VAT on the expenditure incurred by the company for the purpose of acquiring shares in a subsidiary.
Expenditure connected with the acquisition of shareholdings in subsidiaries incurred by a holding company which involves itself in the management of only some of those subsidiaries and which, with regard to the others, does not, by contrast, carry out an economic activity.
Expenditure connected with the acquisition of shareholdings in subsidiaries incurred by a holding company which involves itself in the subsidiaries’ management by letting them a building.
Concepts of "Economic activity" and "Involvement of a holding company in the management of its subsidiary".
Proceedings concerning the deductibility of the value added tax (VAT) paid by the applicant in respect of expenditure relating to the acquisition of securities.
С-532/17 of 4 July 2018
Transport - Rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of flights - Lease of aircraft including crew ‘Wet lease’ - Definition of ‘operating air carrier’
Key aspects of the decision in the economic range:
Ensuring a high level of protection for passengers.
Compensation owed to passengers in the event of flight delay by three hours or more.
A contract for the lease of aircraft, including crew (‘a wet lease’). Definition of ‘operating air carrier’.
Proceedings as to whether the T Air must compensate four passengers for a flight delayed beyond its scheduled time of arrival by more than three hours.
С-154/17 of 11 July 2018
Special arrangements for second-hand goods - Used articles, acquired by a trader, that contain precious metals or precious stones and are resold principally in order for those precious metals or precious stones to be extracted - Concepts of ‘second-hand goods’ and ‘precious metals or precious stones’
Key aspects of the decision in the economic range:
A special VAT regime for second-hand goods. Processing of goods after sale.
Recovery of the precious metals or precious stones. Goods containing precious metals or precious stones resold by a trader.
Loans to individuals against security in the form of goods containing precious metals or precious stones.
Concepts of ‘second-hand goods’ and ‘precious metals or precious stones’.
Proceedings concerning payment of value added tax (VAT) and, particularly, the applicability of the margin scheme to the sale of goods containing, inter alia, gold, silver and precious stones.
June
C-364/17 of 27 June 2018
Supply of immovable property effected prior to the accession of the Republic of Bulgaria to the European Union - Nullity of the contract of sale coming into light after the accession - Obligation to adjust the initial deduction
Key aspects of the decision in the economic range:
Adjustment of the deduction claimed for input tax on a supply in a case, where the legal transaction in respect of which the right to deduct input tax was exercised has been declared null and void by a judgment having legal force.
A tax adjustment notice to adjust VAT deducted on the VAT charged.
Proceedings concerning the adjustment of a deduction of input value tax, which a company paid when purchasing a building for use as a hotel.
C-459/17 of 27 June 2018
Material conditions governing the right to deduct input tax - Actual delivery of the goods
Key aspects of the decision in the economic range:
Basis for the right to deduct input tax.
Refusal of the right to deduct due to the absence of taxable transactions.
Fraud or irregularities committed by the issuer of an invoice or upstream of the transaction relied upon as the basis for the right to deduct.
Two sets of proceedings concerning the right to deduct of value added tax for transactions relating to the purchase of equipment.
C-57/17 of 28 June 2018
Protection of employees in the event of the insolvency of their employer - Severance pay on termination of employment relationships - Transfer of workplace obliging the worker to change residence
Key aspects of the decision in the economic range:
Payment guaranteed by the guarantee institution.
Change to a fundamental element of the contract of employment.
Severance pay payable by a company to a worker, on termination of the employment relationship as a consequence of a change to a fundamental element of the contract of employment, such as geographic mobility obliging the worker to change residence.
Statutory compensation payable on termination of a contract of employment at the worker’s request.
Proceedings between Ms С and Wages Guarantee Fund concerning the latter’s refusal to guarantee her, on account of the insolvency of her employer, payment of the severance pay payable on termination of her contract of employment.
for account per year
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