Kategorien: European Court of Justice (78 gefunden)

1. 07. Dezember 2023

   ECJ: General Data Protection Regulation opposes data process ...

   In two decisions the European Court of Justice (ECJ) held that the General Data Protection Regulation (GDPR) opposes two data processing practices by credit information agencies. While ‘scoring’ is permitted only under certain conditions, the prolonged retention of information relating to the granting of a discharge from remaining debts is contrary to the GDPR.

   Kategorien: European Court of Justice

   Schlagwörter: Data processing
2. 06. Dezember 2023

   ECJ: Imposition of a fine only in case of wrongful infringem ...

   In two judgments the European Court of Justice (ECJ) clarified the conditions under which national supervisory authorities may impose an administrative fine following an infringement of the General Data Protection Regulation. In particular, it held that the imposition of such a fine requires that there be wrongful conduct; in other words, that the infringement has been committed intentionally or negligently.

   Kategorien: European Court of Justice

   Schlagwörter: fine, Personal data
3. 05. Dezember 2023

   ECJ annuls Commission’s State aid decision on Luxembourg tax ...

   In its judgment of today in two joint cases the European Court of Justice held that the European Commission’s review of the tax rulings granted by Luxembourg to the Engie group infringed EU law. Hence, the ECJ sets aside the judgment of the General Court and annuls the decision of the EU Commission.

   Kategorien: European Court of Justice

   Schlagwörter: tax rulings, state aid
4. 23. November 2023

   Advocate General: Refusal of option for full income tax asse ...

   The Cologne Tax Court is of the opinion that the preclusion of German employees resident in Switzerland for full assessment of German income tax is contrary to EU law and had referred the case to the ECJ for a preliminary ruling. In his Opinion, the Advocate General considers that the German regulation contravenes the Agreement for the Free Movement of Persons between the EU and Switzerland.

   Kategorien: European Court of Justice

   Schlagwörter: free movement of persons, tax assessment
5. 21. November 2023

   ECJ: No tax benefit if application of Merger Directive is su ...

   The European Court of Justice decided that Article 8(2) of Council Directive 2009/133/EC precludes a national legislation which makes the benefit of that provision subject to conditions relating to a reduction in the shareholding of the shareholder of the transferring company in that company or to a reduction in the share capital of that company, which are not provided for by that directive.

   Kategorien: European Court of Justice

   Schlagwörter: merger
6. 02. November 2023

   ECJ: Subscription bonus to new subscribers – gifts of small ...

   In a referral from Portugal the ECJ was asked on the VAT situation in case of the supply of a subscription gift of small value in the form of tablets or smartphones to new subscribers of consumer protection magazines. In its opinion, the ECJ saw the circumstances of the case to suggest that the provision of a subscription bonus is an ancillary service connected with a main service because the bonus was only granted to increase the number of subscribers to the magazines and thus contributed to improve the profit situation of the plaintiff.

   Kategorien: European Court of Justice

   Schlagwörter: ancillary service, free gift
7. 13. Oktober 2023

   ECJ: Restriction of partial inheritance tax exemption for le ...

   In a most recent decision, the European Court of Justice held that the German inheritance tax regime that distinguishes between assets located in the domestic territory, in a Member State of the European Union or in the EEA or, alternatively, in a third country, is a restriction on the free movement of capital and cannot be justified by overriding reasons relating to the public interest.

   Kategorien: European Court of Justice

   Schlagwörter: inheritance tax privilege
8. 15. September 2023

   ECJ: VAT on carriage of goods intended for import and withho ...

   In a Romanian case, the ECJ decided that a contract providing for the processing of the application for VAT refunds from the tax authorities of several Member States is to be a "supply of services" within the meaning of Article 57 TFEU. Furthermore, the ECJ stated that the tax exemption for transport services in connection with importation cannot be denied from the outset if other qualifying documents are presented to support the importation. The levy of withholding tax on handling fees paid to a foreign service provider was also dealt with by the ECJ.

   Kategorien: European Court of Justice

   Schlagwörter: handling fee, import VAT, incomplete doc ...
9. 07. September 2023

   ECJ: Direct refund claim of incorrectly paid VAT also toward ...

   Following a preliminary request from the Münster Tax Court the ECJ ruled that the recipient of supplies of goods has a direct claim towards the tax authorities for reimbursement of improperly invoiced VAT he paid to the suppliers and which has been duly transferred by the latter to the treasury, even if the recipient can no longer turn directly to his suppliers for reimbursement due to the statute of limitation as provided for by national law.

   Kategorien: European Court of Justice

   Schlagwörter: VAT refund, refund claim
10. 23. Juni 2023

    ECJ: Partial trade tax addback of portfolio dividends in 200 ...

    The trade tax addback of foreign portfolio dividends in the year 2001 is in line with the EU provision on the free movement of capital in Article 63 TFEU (formerly: Article 56 TEC). This was decided by the European Court of Justice in an answer to a preliminary request submitted by the Supreme Tax Court.

    Kategorien: European Court of Justice

    Schlagwörter: portfolio dividend, trade tax addback
11. 11. Juni 2023

    Payment of interest on tax levied in breach of EU law

    If a tax privilege which is optional under EU law was wrongfully not granted, and where the taxpayer therefore was forced to make advance tax payments, interest is payable on the eventual tax refund claim. This was decided by the Supreme Tax Court in a case where the tax office refused to apply the reduced electricity tax rate on the quantity of electricity drawn in respect of the plaintiff’s own consumption.

    Kategorien: Supreme Tax Court cases, European Court ...

    Schlagwörter: refund claim, interest period
12. 08. Juni 2023

    ECJ: Luxembourg tax rulings granted to Amazon unauthorized s ...

    Advocate General Kokott is of the view that the Commission erred in deciding that Luxembourg had granted unauthorized state aid to Amazon in the form of tax advantages.

    Kategorien: European Court of Justice

    Schlagwörter: tax rulings, illicit state aid
13. 31. Mai 2023

    ECJ: Input VAT deduction in case of invalidity of the transa ...

    The invalidity of a legal transaction under national civil law cannot as such lead to the exclusion of the deduction of input VAT. According to a decision of the ECJ, however, this only applies if the national court has examined and ensured that the transaction is not a fictitious transaction or that, if this transaction was physically carried out, it is neither in connection with VAT evasion nor considered as an abuse of rights.

    Kategorien: European Court of Justice

    Schlagwörter: input VAT deduction, abuse of rights
14. 25. Mai 2023

    General Court to dismiss action by Meta Platforms against Co ...

    The action brought by Meta Platforms Ireland (Facebook group) against a request from the EU-Commission for release of documents identified by means of search terms or by way of specific keywords was dismissed by the European General Court.

    Kategorien: European Court of Justice

    Schlagwörter: documentation, Personal data
15. 24. Mai 2023

    ECJ: Failure to inform of the right of withdrawal exempts co ...

    In a most recent judgment, the European Court of Justice decided that a consumer is exempt from any payment obligation if he or she withdraws from a service contract concluded off-premises and which had already been performed. The entrepreneur must therefore bear the costs incurred by him due to the performance of the contract during the withdrawal period.

    Kategorien: European Court of Justice

    Schlagwörter: services to consumers
16. 21. Mai 2023

    VAT: ECJ clarifies conditions on margin-scheme taxation for ...

    In a Belgian case the ECJ commented on the conditions for application of the so-called margin scheme in respect of certain sales of second-hand goods. In the case at hand the ECJ held that definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold ‘for parts’ without the parts having been removed might qualify as second-hand goods within the meaning of Article 311(1)(1) of the VAT Directive.

    Kategorien: European Court of Justice

    Schlagwörter: motor vehicle, Margin-scheme taxation
17. 21. Mai 2023

    ECJ: National main proceedings may be continued in part duri ...

    The European Court of Justice (ECJ) held that a request for a preliminary ruling made to the Court of Justice does not prevent the referring court from continuing the main proceedings in part. The referring court may carry out procedural steps that it considers necessary, such as the collection of evidence, and which do not prevent it from complying with the subsequent response of the Court.

    Kategorien: European Court of Justice

    Schlagwörter: European Court of Justice (ECJ), main pr ...
18. 12. Mai 2023

    Luxembourg Tax rulings: Advocate General sees error in Commi ...

    In her Opinion the Advocate General considers that the European Commission erred in finding that Luxembourg had granted unlawful State aid to the Engie group in the form of tax advantages (tax rulings). The AG proposes that the ECJ should uphold the appeals and, consequently, set aside the judgment of the General Court and annul the decision of the EU Commission.

    Kategorien: European Court of Justice

    Schlagwörter: tax rulings, state aid
19. 09. Mai 2023

    ECJ: Rental of equipment and machinery in connection with VA ...

    Following a request for a preliminary ruling from the German Supreme Tax Court, the ECJ decided that the VAT exemption in connection with the letting of immovable property as provided in Article 135 of the VAT Directive may also apply to the letting of permanently installed equipment and machinery where that letting constitutes a supply ancillary to a principal supply of the lease of a building and if it constitutes from an economic point of view one single supply.

    Kategorien: European Court of Justice

    Schlagwörter: ancillary service, VAT Exemption, proper ...
20. 28. April 2023

    Update: ECJ - Final losses of UK branch not deductible for ...

    In its decision of 22 September 2022, the European Court of Justice upheld the German rule that the final losses of a permanent establishment (PE) located in the United Kingdom are not deductible for the German head office (parent company). This practice is not contrary to the principle of freedom of establishment. There is no obligation under EU law to take such losses into account because Germany as the state of residence has waived its power to tax the profits (and losses) of its UK PE under the UK/German double tax treaty.

    Kategorien: European Court of Justice

    Schlagwörter: Final PE losses, foreign branch losses
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