Categories: European Court of Justice (99 found)

1. 14.06.2024

   ECJ: No fixed establishment of German company on the basis o ...

   The European Court of Justice held that a German resident company (limited partnership) has no establishment for VAT purposes in Romania under a service contract with a Romanian group company. The court also addressed the question of the place of performance under the circumstances in the case referred.

   Categories: European Court of Justice

   Keywords: permanent establishment (PE), Place of s ...
2. 11.06.2024

   ECJ: Commission must pay interest on fines unduly imposed in ...

   The European Court of Justice decided today that the Commission must pay interest on fines it has unduly imposed in competition matters and which it has provisionally collected. That interest is intended to compensate, at a standard rate, the undertaking concerned for the loss of the amount in question.

   Categories: European Court of Justice

   Keywords: interest, fine, compensation
3. 06.06.2024

   ECJ: Tenderer to claim damages if unlawfully excluded from p ...

   In its judgment today the European Court of Justice held that current EU-law contravenes a national legislation or a national practice which excludes the possibility for a tenderer who has been unlawfully excluded from a procedure for the award of a public contract to be compensated for the loss suffered because of the loss of the opportunity to participate in that procedure with the intention to obtain the contract concerned.

   Categories: European Court of Justice

   Keywords: damages, public sector
4. 31.05.2024

   ECJ: Option for full income tax assessment also for German c ...

   The European Court of Justice decided that the refusal of the option for full income tax assessment for German citizens living in Switzerland contravenes the principle of non-discrimination contained in the Agreement for the Free Movement of Persons between the EU and Switzerland.

   Categories: European Court of Justice

   Keywords: free movement of workers, tax assessment
5. 31.05.2024

   ECJ: No additional obligations for online service providers ...

   The European Court of Justice decided that a Member State may not impose additional obligations on an online service provider established in another Member State.

   Categories: European Court of Justice

   Keywords: electronic services, reporting obligatio ...
6. 17.05.2024

   ECJ: Transactions between members of VAT group taxable?

   In a case previously dealt with by the European Court of Justice the Supreme Tax Court saw the need for yet another preliminary ruling regarding the current German VAT situation of non-taxable intra-group transactions. In his Opinion the Advocate General takes the view that a VAT group’s internal transactions do not fall within the scope of value added tax.

   Categories: European Court of Justice

   Keywords: VAT group, intracompany transaction
7. 10.05.2024

   Assessment basis for VAT upon transfer of immovable property ...

   The ECJ decided in a polish case that the taxable amount of a contribution of property by one company to the capital of a second company in exchange for shares in the latter must be determined based on the issue price of those shares if the parties mutually agreed to that effect.

   Categories: European Court of Justice

   Keywords: Share exchange, contribution in kind
8. 01.05.2024

   ECJ: Free-of-charge supplies of heat to other taxable person ...

   Following a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice decided that the transfer free of charge of heat produced by a taxable person to other taxable persons is treated as a VATable supply of goods for consideration. It is irrelevant in that regard whether the recipients use the heat for purposes entitling to an input VAT deduction.

   Categories: European Court of Justice

   Keywords: free-of-charge, Supply of goods
9. 22.04.2024

   ECJ: VAT treatment of prepaid cards or voucher codes for pur ...

   In a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice was asked to comment on the classification and VAT liability regarding the marketing of prepaid cards or voucher codes used to purchase digital content in an online shop. Specifically, the focus was on the distinction between single-purpose vouchers and multi-purpose vouchers.

   Categories: European Court of Justice

   Keywords: digital platform operators, multiple-pur ...
10. 18.03.2024

    ECJ: Method of calculating compensation for early repayment ...

    In a request for a preliminary ruling from the District Court of Ravensburg (Landgericht Ravensburg) the European Court of Justice was asked for an interpretation of Directive 2014/17/EU on the creditor’s right to receive compensation for premature repayment of a loan. The ECJ held that it must be ensured that the calculation by the creditor of its loss of profit from the premature termination, considering the flat rate return on the sum repaid early is fair and objective, and that it does not exceed the creditor’s financial loss.

    Categories: European Court of Justice

    Keywords: compensation payment, early repayment, l ...
11. 07.03.2024

    ECJ: Auctioning of personal data for advertising purposes un ...

    In a Belgian case, the European Court of Justice clarified the term "personal data" and the conditions under which a sectoral organization, insofar as it provides its members with a framework of rules on consent to the processing of personal data, is to be classified as a "joint controller"’ within the meaning of the General Data Protection Regulation (GDPR). The ECJ also comments on the limits of the joint and several liability of such an organization.

    Categories: European Court of Justice

    Keywords: Personal data
12. 05.03.2024

    ECJ: VAT exemption for intra-Community supplies only if iden ...

    In a decision following the request for a preliminary ruling from the Czech Republic the European Court of Justice held that exemption from VAT must be refused if the supplier has not provided evidence that the goods have been supplied to a recipient who is taxable in the other Member State and - taking into account the facts and the evidence provided by the supplier - the information required to verify the taxability of the recipient is missing.

    Categories: European Court of Justice

    Keywords: delivery documentation, VAT Exemption
13. 02.02.2024

    Update: ECJ - Different tax treatment of resident and non-re ...

    Based on the German tax provisions existing in the years in dispute 2008 through 2010, resident and non-resident special real estate funds are treated differently, which is disadvantageous for non-resident special real estate funds. In its decision the ECJ sees a restriction on the free movement of capital which cannot be justified by overriding reasons of public interest.

    Categories: European Court of Justice

    Keywords: investment funds
14. 30.01.2024

    ECJ: VAT liability of employee issuing fake invoices in the ...

    Following a polish request for a preliminary ruling the European Court of Justice held that an employee using employer’s details to issue fake invoices is liable for VAT incurred thereon. Such is the case if the employer, who is a taxable person for VAT purposes, has exercised the due diligence reasonably required to monitor the conduct of its employee.

    Categories: European Court of Justice

    Keywords: VAT fraud
15. 22.01.2024

    ECJ: No corresponding application of Article 215 (4) Customs ...

    Following a request for a preliminary ruling by the Hamburg Tax Court, the ECJ held that Article 215 (4) Customs Code, dealing with the determination of the place of origin of import VAT is not automatically applicable if goods were brought into the customs territory of the EU in breach of customs rules and if they are subsequently transported to another Member State.

    Categories: European Court of Justice

    Keywords: import VAT, customs duty
16. 29.12.2023

    ECJ: VAT liability for member of the board of directors of a ...

    In a request from Luxembourg for a preliminary ruling, the European Court of Justice (ECJ) was asked whether the member of the board of directors (MBD) of a Luxembourg public limited company pursues an economic activity which is carried out independently and thus subject to Value Added Tax. In previous cases this question was addressed only for a member of a supervisory board and a managing director and answered by the Court in the negative. In the current case the ECJ has reservations as to the independence of the service provided by the MBD.

    Categories: European Court of Justice

    Keywords: boards, supervisory board remuneration
17. 27.12.2023

    No right of withdrawal in case of car leasing without purcha ...

    In a most recent decision, the European Court of Justice decided that a consumer who concludes a car leasing agreement without an obligation to purchase does not have a right of withdrawal. By contrast, a consumer who has concluded a credit agreement to purchase a car without being properly informed of his or her rights and obligations may withdraw at any point as long as he or she has not received complete and correct information and provided that the withdrawal occurs before the agreement is performed in full.

    Categories: European Court of Justice

    Keywords: Leasing, car leasing
18. 19.12.2023

    Update: ECJ annuls Commission’s State aid decision on Luxemb ...

    The European Court of Justice (ECJ) confirms in his most recent judgment that the Commission has not established that the tax ruling given to Amazon by Luxembourg was a State aid that was incompatible with the internal market.

    Categories: European Court of Justice

    Keywords: tax rulings
19. 07.12.2023

    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.

    Categories: European Court of Justice

    Keywords: Data processing
20. 06.12.2023

    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.

    Categories: European Court of Justice

    Keywords: fine, Personal data
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