scholarly journals Is a Municipal Sales Tax Compatible with VAT?

2021 ◽  
Vol 6 (3) ◽  
pp. 26-33
Author(s):  
Benja Angles Juanpere
Keyword(s):  
European Union ◽  
Supreme Court ◽  
Value Added ◽  
Legal Framework ◽  
Sales Tax ◽  
Preliminary Ruling ◽  
The European Union ◽  
Local Finance ◽  
Court Of Justice ◽  
Spanish Legislation

This paper analyses the Judgement of the Court of Justice of the European Union (CJEU) of 7 August 2018, case C-475/17, on the request for a preliminary ruling made by the Estonia Supreme Court on the compatibility between the municipal sales tax, which said country’s legislation allows municipalities to establish, and value added tax (VAT), which is Community-wide in scope. Pursuant to its interpretation of the VAT Directive, the CJEU concluded that this municipal tax is compatible with VAT and therefore endorses its levying. Based on an analysis of said Judgement, this paper assesses its potential transference into domestic Spanish legislation, be this within the current legal framework or as a possible new tax type within a future reform of the local finance system.

Supreme Site Services v. Shape (C.J.E.U.)

2021 ◽  
pp. 1-16
Author(s):  
Salim S. Sleiman
Keyword(s):  
European Union ◽  
Supreme Court ◽  
Preliminary Ruling ◽  
The European Union ◽  
Eu Regulation ◽  
Court Of Justice ◽  
Recognition And Enforcement ◽  
Dutch Supreme ◽  
Brussels Regulation

On September 3, 2020, following a request from the Dutch Supreme Court, the First Chamber of the Court of Justice of the European Union (CJEU) rendered its preliminary ruling in Supreme Site Services and Others v. SHAPE on the interpretation of Articles 1(1) and 24(5) of the European Union (EU) Regulation 1215/2012 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (Recast Brussels Regulation).

scholarly journals The Use of the Preliminary Ruling Procedure by Czech Courts: Historical Retrospective and Beyond

2019 ◽  
Vol 9 (4) ◽  
pp. 150-172
Author(s):  
Václav Stehlík ◽  
David Sehnálek
Keyword(s):  
European Union ◽  
Supreme Court ◽  
Constitutional Court ◽  
Preliminary Ruling ◽  
The European Union ◽  
Court Of Justice ◽  
The Supreme Court ◽  
Lower Courts ◽  
The Eu

Abstract The article analyses the use of the preliminary ruling procedure by the Czech courts in the 15 years of the Czech membership in the European Union. It presents statistics of cases lodged to the EU Court of Justice and refers to the most important decisions. The article compares the practise of both lower courts as well as courts of last instance, namely the Supreme Court and the Supreme Administrative Court. It also outlines the attitude of the Czech Constitutional Court towards this procedure.

scholarly journals Primjena načela fiskalne neutralnosti u presudama suda pravde Evropske unije / Application of Fiscal Neutrality Principle in the Case Law of the Court of Justice of the European Union

2016 ◽  
Vol 6 (6) ◽  
pp. 120
Author(s):  
Dinka Antić
Keyword(s):  
European Union ◽  
Value Added ◽  
Case Law ◽  
Legal Framework ◽  
Capital Allocation ◽  
Theoretical Issue ◽  
The European Union ◽  
Court Of Justice ◽  
Council Directive ◽  
The Eu

Neutrality of value added tax (VAT) is not only a theoretical issue and unattainable myth but also a need for all modern economies. Higher degree of neutrality brings to a reduction of distortions on micro, macro and global economic system caused by selective taxation, with positive consequences on capital allocation efficiency at the national, regional and global level. The European Union, as a supranational integration, has mobilised all available legal mechanisms for elimination of harmful practice and policies that jeopardise VAT neutrality in the Member States and at the EU level as well. The EU is aiming at increasing the efficiency of the VAT system and coherence with the global VAT system promoted by OECD. By activities on reforming the EU legal framework in the field of VAT taxation taxpayers in the EU are brought to the level playing field at the EU Single Market and the world market as well. Legal framework at the EU level has been updated directly by amendments to the Council Directive 2006/112/EC and other related Council directives, and indirectly, via comprehensive case law of the Court of Justice of the EU. The practice of the Court and mandatory implementation of its case law indirectly contribute to uniformity of application of the VAT rules, its efficiency and neutrality in relation to position of taxpayers at the EU level. The Court decisions have become a powerful mechanism of supranational intervention in the EU VAT system aiming at achieving a higher degree of harmonisation of VAT system at the EU level. Due to the attitude of the Court that a principle of VAT neutrality has a supremacy over national VAT legislation and rules, the decisions have produced systematic implications for national tax systems as well.

The Google Ireland Case and the Legal Battle over Digital Taxes in the European Union

2021 ◽  
Vol 14 (1) ◽  
pp. 209-220
Author(s):  
Giulio Allevato ◽  
Fernando Pastor-Merchante
Keyword(s):  
European Union ◽  
Digital Economy ◽  
Free Movement ◽  
Preliminary Ruling ◽  
The European Union ◽  
Topical Issue ◽  
Member States ◽  
Court Of Justice ◽  
Legal Battle ◽  
The Way

The preliminary ruling of the Court of Justice of the European Union in the Google Ireland case turned on the compatibility with the rules on free movement of some of the administrative arrangements put in place by Hungary in order to administer its controversial advertisement tax (namely, the obligation to register and the penalties attached to the failure to comply with that obligation). The preliminary ruling offers some interesting insights on the way in which the Court assesses the compatibility with the freedom to provide services of national administrative arrangements aimed at ensuring the effective collection of taxes. This is a topical issue in the context of the recent efforts made by Member States to tax the digital economy more effectively.

Court of Justice of the European Union (Seventh Chamber) Kerly Del Rosario Martinez Silva v Instituto nazionale della previdenza sociale (INPS) Comune di Genova

2018 ◽  
Vol 20 (3) ◽  
pp. 357-363
Author(s):  
Bjarney Friðriksdóttir
Keyword(s):  
European Union ◽  
Human Rights ◽  
Case Report ◽  
Fundamental Rights ◽  
Equal Treatment ◽  
Preliminary Ruling ◽  
The European Union ◽  
Labour Law ◽  
Court Of Justice ◽  
Charter Of Fundamental Rights

Abstract This case report provides an account of the issues addressed in the preliminary ruling of the CJEU in Martinez Silva vs. Italy. The case centres on the limitations Member States of the European Union are permitted to apply in granting third-country nationals in employment equal treatment with nationals in social security rights according to Directive 2011/98/EU (the Single Permit Directive). Additionally, the preliminary ruling of the Court is discussed is discussed in the context of the human rights principle of equal treatment as it is enshrined in EU Charter of Fundamental Rights and International Labour Law.

scholarly journals Support Schemes in Renewable Energy: Commentary to Judgment of the Court (Fifth Chamber) of 13 September 2017, ENEA S.A. v. Prezes Urzędu Regulacji Energetyki

2018 ◽  
Vol 2 (1) ◽  
pp. 171-183
Author(s):  
Nevin Alija
Keyword(s):  
European Union ◽  
Renewable Energy ◽  
European Commission ◽  
Environmentally Friendly ◽  
Preliminary Ruling ◽  
The European Union ◽  
Court Of Justice ◽  
The Supreme Court ◽  
Financial Penalty ◽  
The Eu

In its September 13th 2017 decision,1 the Court of Justice of the European Union (CJEU) decided on a request for a preliminary ruling by the Supreme Court of Poland (Sąd Najwyższy) in proceedings between ENEA S.A. (ENEA) and the president of the Urzędu Regulacji Energetyki (Office for the regulation of energy, URE) on the imposition by the latter of a financial penalty on ENEA for breach of its obligation to supply electricity produced by cogeneration. The judgment of the Court of Justice follows many decisions of the European Commission and judgments of the EU courts assessing the involvement of State resources in support schemes in energy, particularly with the aim of switching towards more environmentally friendly sources. This case reaffirms that support schemes may, in certain circumstances, fall outside the scope of the EU State aid rules.

The Practices of ‘Splitting’ and ‘Common Accord’ Under Scrutiny: the European Parliament‘s Request for an Opinion of the European Court of Justice on the Istanbul Convention

2020 ◽  
Vol 45 (4) ◽  
pp. 472-486
Author(s):  
Elizaveta Samoilova
Keyword(s):  
European Union ◽  
Legal Framework ◽  
Special Focus ◽  
The European Union ◽  
Member States ◽  
Court Of Justice ◽  
European Court ◽  
Forms Of Violence ◽  
Istanbul Convention ◽  
The Eu

Abstract With all eyes on the recent global COVID-19 pandemic, another pandemic has been growing in the shadows: violence against women. The Council of Europe’s Istanbul Convention creates a legal framework in order to protect women against all forms of violence. Its ratification process, however, has faced considerable challenges, particularly in the Central and Eastern European Member States. This article discusses the basic elements of the Istanbul Convention, reflects on the ratification process in the EU and its Member States, and sets out the main legal issues raised in the European Parliament’s request for an opinion (A-1/19 of 22 November 2019) to the Court of Justice of the European Union. Special focus is put on the choice of the correct EU legal basis and the practices of ‘splitting’ and ‘common accord’. This article argues that the European Parliament’s request for an opinion provides the perfect opportunity for the Court of Justice of the European Union to further clarify the law and the practice of concluding mixed agreements by the EU and its Member States.

40. References to the Court of Justice of the European Union

2019 ◽  
pp. 443-447
Author(s):  
Stuart Sime
Keyword(s):  
European Union ◽  
Preliminary Ruling ◽  
Eu Law ◽  
The European Union ◽  
English Court ◽  
Court Of Justice

An English court faced with a question of EU law may sometimes decide it itself, or may refer it to the Court of Justice of the European Union (CJEU) in Luxembourg for a preliminary ruling. If a reference is made, the English proceedings will be stayed pending the ruling of the CJEU. Once it is made, the ruling is binding on the English court, but it is only a preliminary ruling, in that the English court is left to apply the ruling to the facts of the case and to give judgment. This chapter discusses the questions which may be referred to the CJEU; mandatory references; discretionary references; procedures in England; procedure in the CJEU; and costs of the parties in seeking a ruling from the CJEU.

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