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Tax & Financial Standards New Judgments of the ECJ For October 2018


Tax & Financial Standards New Judgments of the ECJ For October 2018


New judgments

С-105/17 of 4 October 2018

Consumer protection - Information that must be provided by the trader before the consumer is bound by a distance contract- A natural person who published a number of advertisements at the same time for the sale of different items via the website - Concepts of ‘trader’ and ‘commercial practices’

Key aspects of the decision in the economic range:

Unfair business-to-consumer commercial practices.

The concept of "trader"and the criteria that national courts must take into account in assessing this concept, specifically in online sales.

Concepts of ‘trader’ and ‘commercial practices’.

Proceedings concerning an act imposing administrative fines because no information was provided to consumers in advertisements for the sale of goods published on a website.

С-191/17 of 4 October 2018

Payment services in the internal market - Online direct savings account allowing unlimited access to funds but requiring transfers to be carried out through reference account - Potential inclusion of a savings account enabling its user to make payments and withdrawals by way of a current account opened in his name - Concept of ‘payment account’

Key aspects of the decision in the economic range:

Payment services provided within the Community.

Comparability of fees related to payment accounts, payment account switching and access to payment accounts with basic features.

A particular kind of bank account referred to as an online direct savings account, whereby the customer has unlimited access to the funds in the account but all transfers to and from that account must be carried out through another account called a reference account.

Concept of ‘payment account’.

Proceedings concerning the lawfulness of the standard terms and conditions of the contracts offered by a bank.

С-571/16 of 4 October 2018

Deposit guarantee - Minimum level of deposit protection - Determination that a deposit is unavailable - Liability of a Member State for harm caused to individuals by breaches of EU law

Key aspects of the decision in the economic range:

Deposit guarantee schemes.

Time limits provided for the purposes of determining that deposits have become unavailable and of reimbursing those deposits on the ground that the credit institution must be placed under special supervision. Unavailability of deposits of a credit institution.

Decision of the competent authorities responsible for determining whether deposits are unavailable.

Proceedings between a natural person and the BNB concerning the harm that the applicant claims to have sustained due to the late payment of the guaranteed deposit on the basis of deposits made to a current account opened with TB, which became unavailable.

С-249/17 of 17 October 2018

Right to deduct VAT charged on the services received — Expenditure for consultancy services received for the purpose of the acquisition of another company’s shares — Acquiring company’s intention to provide management services to the target company — Those services not provided

Key aspects of the decision in the economic range:

Economic activity within the meaning of the VAT Directive.

Limitation of input tax deduction on holding companies.

A company which intends to acquire all the shares of another company in order to pursue an economic activity consisting in the provision of management services subject to VAT to that latter company.

Expenditure for services procured in connection with the acquisition of an undertaking’s entire share capital.

Unsuccessful takeover of a competitor.

Concept of "taxable person".

Proceedings concerning the Revenue Commissioners’ refusal to grant R the deduction of input value added tax relating to consultancy services provided to it in the context of a bid to takeover another company.

С-153/17 of 18 October 2018

Method applicable for determining the recoverable part of the input value added tax - Splitting of hire purchase contracts into two distinct transactions - Vehicle hire purchase transactions - Goods and services used for both taxable transactions and exempt transactions - Proportional deduction

Key aspects of the decision in the economic range:

Vehicle hire purchase transactions.

Right to deduct input value added tax paid on goods and services used for the purposes of hire purchase transactions.

Two distinct transactions, one being the taxable supply of a vehicle, and the other, an exempt supply of credit.

General costs for the purposes of VAT.

Proceedings concerning the method applicable for determining the recoverable part of the input value added tax (VAT) incurred by company in the context of its business consisting inter alia in offering supplies of motor vehicles by hire purchase.

С-602/17 of 24 October 2018

Freedom of movement for workers - Income received in a Member State other than the Member State of residence - Bilateral convention for the avoidance of double taxation - Allocation of powers of taxation - Member State of residence’s power to tax - Connecting factors

Key aspects of the decision in the economic range:

Model Tax Convention on Income and on Capital drawn up by the Organisation for Economic Cooperation and Development.

A tax scheme of a Member State under a tax convention for the avoidance of double taxation.

Exemption of the income of a resident, which arises in another Member State and relates to employment in that State, subject to the condition that the activity in respect of which the income is paid is actually carried out in that Member State.

Proceedings between Mr. S. and the Belgian tax authorities regarding those authorities’ decision to tax the portion of Mr. S.’s remuneration from Luxembourg relating to his employment and corresponding to the days on which he actually carried out his activity as an employed person outside Luxembourgish territory.

С-451/17 of 25 October 2018

Coordination of social security systems - Posted workers - Legislation applicable - A1 certificate - Whether the employee is subject to the legislation of the Member State in which his employer is established - Conditions

Key aspects of the decision in the economic range:

Social security.

Issuance of an A1 certificate.

An employee, having been just before the start of his employment, already subject to the legislation of the Member State, even if that employee was not an insured person under the legislation of that Member State immediately before the start of his employment. A request that the employee was subject to Bulgarian legislation for at least one month before the posting had not been satisfied.

Proceedings, concerning the legality of a decision refusing to issue a certificate indicating the legislation applicable to an employee.

С-528/17 of 25 October 2018

Exemption from import VAT - Importation followed by an intra-Community supply - Risk of tax evasion - Good faith of the taxable importer and supplier - Duty of care of the taxable importer and supplier - Post-clearance examination of the customs declarations

Key aspects of the decision in the economic range:

Exemption from payment of VAT (import in accordance with procedure 42), inasmuch as the goods are intended to be supplied in another Member State.

Taxable importer and supplier benefitted from an exemption from import VAT on the basis of an authorisation issued after a prior examination by the competent customs authorities in the light of the evidence provided by that taxable person.

Possibility of demanding payment of the import VAT after the event if it appears that the importer participated in tax evasion or failed to act diligently in order to avoid that participation.

Proceedings concerning a post-clearance tax assessment relating to the value added tax status of imports of bananas from third countries.



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