Categories: European Court of Justice (109 found)

1. 29.11.2024

   ECJ: Obligation to pay total agreed amount in case of premat ...

   Following the request for a preliminary ruling from the Austrian Supreme Court, the European Court of Justice held that the amount contractually due following the termination, by the recipient of a supply of services, of a contract validly concluded for that supply of services where the supplier had already started and was also prepared to complete the work, must be regarded as constituting the remuneration for a supply of services for consideration.

   Categories: European Court of Justice

   Keywords: supply of services
2. 21.11.2024

   ECJ: Avoidance of customs duty by relocating the production ...

   In the present proceedings, the European Court of Justice (ECJ) had to decide whether the Commission may refuse to recognize a relocation of production solely on the ground that the relocation is intended to escape customs duties imposed in connection with a trade dispute between two States. The plaintiffs claim for the relocation of the origin of the goods (here: Harley Davidson motorcycles) was dismissed by the General Court. The ECJ as the court of last resort also rejected the grounds of appeal.

   Categories: European Court of Justice

   Keywords: customs, customs duty
3. 15.11.2024

   ECJ: Liability of managing director for failure to duly noti ...

   Following a request for a preliminary ruling from the Supreme Court of the Netherlands, the European Court of Justice commented on the Dutch legislation providing for joint and several liability of the establishment's administrator and specifically the circumstances under which the shareholder and managing director of a Dutch holding company may be held liable for the company’s inability to pay the taxes due.

   Categories: European Court of Justice

   Keywords: owner/manager, liability for VAT
4. 25.10.2024

   ECJ: Partial recovery of commission in case of early repayme ...

   In a preliminary request from Poland the European Court of Justice decided that the consumer can recover part of the commission linked to the granting of credit if he or she has not been informed that this commission is not dependent of the duration of the contract. The same applies if the consumer has paid that commission in a single instalment when concluding the mortgage agreement.

   Categories: European Court of Justice

   Keywords: early repayment, loan
5. 09.10.2024

   ECJ: Limitation on deduction of interest for an intra-group ...

   In a most recent judgment, the European Court of Justice decided that Article 10a of the Dutch Corporate Income Tax Act providing for an interest deduction limitation rule in wholly artificial arrangements is compatible with EU law. Although this article introduces a difference in treatment between a domestic and a cross-border situation, such a difference is justified based on the need to combat tax fraud and tax evasion.

   Categories: European Court of Justice

   Keywords: interest limitation, interest deduction
6. 04.10.2024

   ECJ: Request for tax relevant information versus lawyer’s ob ...

   In a request for a preliminary ruling from Luxembourg the ECJ was asked under what conditions a tax administration may seek disclosure from a lawyer in the context of an exchange of information and whether such information provided falls under the protection of legal professional privilege pursuant to Article 7 of the Charter of Fundamental Rights of the European Union. In this case the ECJ sees an infringement of the essence of the right guaranteed in Article 7 of the Charter which cannot be justified.

   Categories: European Court of Justice

   Keywords: exchange of information
7. 30.09.2024

   ECJ on the UK Controlled Foreign Company (CFC) rules

   The case before the European Court of Justice (ECJ) concerned an annulment application in respect of a decision by the European Commission that certain parts of the UK’s controlled foreign company (CFC) regime constituted state aid. The case was an appeal against the General Court’s earlier decision to uphold the Commission’s state aid determination.

   Categories: European Court of Justice

   Keywords: state aid, CFC taxation
8. 09.09.2024

   ECJ: No direct claim for refund of VAT in case of incorrect ...

   The Supreme Tax Court had asked the European Court of Justice for a preliminary ruling on the question of a direct refund claim in the case of incorrectly invoiced and paid German VAT in the event of the supplier's insolvency. In its judgment, the ECJ is of the opinion that the recipient of the service cannot claim a refund of the VAT paid to the supplier directly from the tax authorities of his Member State.

   Categories: European Court of Justice

   Keywords: incomplete invoice, insolvency, refund c ...
9. 06.08.2024

   Update: ECJ confirms option for full income tax assessment t ...

   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
10. 30.07.2024

    Combating aggressive tax planning: ECJ upholds the validity ...

    The EU Council Directive for mandatory automatic exchange of tax information in cross-border arrangements provides that all intermediaries and, in their absence, the taxpayer involved in potentially aggressive cross-border tax arrangements (that may lead to tax avoidance and evasion) must report them to the competent tax authorities. In a Belgian case the European Court of Justice took the chance to comment on various general aspects of the Directive.

    Categories: European Court of Justice

    Keywords: automatic exchange of information, cross ...
11. 11.07.2024

    ECJ: Transactions between members of VAT group not taxable

    Following yet another preliminary ruling regarding the German regulations of consolidated tax groups for VAT purposes the European Court of Justice held that a VAT group’s internal transactions do not fall within the scope of value added tax and remain non-taxable.

    Categories: European Court of Justice

    Keywords: VAT group, intracompany transaction
12. 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 ...
13. 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
14. 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
15. 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 ...
16. 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
17. 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
18. 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
19. 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 ...
20. 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 ...
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