Categories: European Court of Justice (91 found)

1. 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 ...
2. 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
3. 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
4. 08.02.2024

   ECJ: Local branch of Romanian company as fixed establishment ...

   The European Court of Justice must decide whether a German resident company (limited partnership) has a fixed establishment for VAT purposes in Romania under a service contract with a Romanian group company. Also, the question of the place of performance is the subject of the judicial review. The Romanian tax authorities believe that the place of supply is in Romania. In her Opinion the Advocate General expressed doubts as to the assumption of a Romanian fixed establishment of the German company.

   Categories: European Court of Justice

   Keywords: place of supply, permanent establishment ...
5. 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
6. 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
7. 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
8. 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
9. 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
10. 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
11. 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
12. 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
13. 05.12.2023

    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.

    Categories: European Court of Justice

    Keywords: tax rulings, state aid
14. 23.11.2023

    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.

    Categories: European Court of Justice

    Keywords: free movement of persons, tax assessment
15. 21.11.2023

    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.

    Categories: European Court of Justice

    Keywords: merger
16. 02.11.2023

    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.

    Categories: European Court of Justice

    Keywords: ancillary service, free gift
17. 13.10.2023

    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.

    Categories: European Court of Justice

    Keywords: inheritance tax privilege
18. 15.09.2023

    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.

    Categories: European Court of Justice

    Keywords: handling fee, import VAT, incomplete doc ...
19. 07.09.2023

    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.

    Categories: European Court of Justice

    Keywords: VAT refund, refund claim
20. 23.06.2023

    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.

    Categories: European Court of Justice

    Keywords: portfolio dividend, trade tax addback
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