Case law
VAT refund also for irrecoverable receivables from non-payers?
In response to an older ruling of the Court of Justice of the EU (CJEU) in the Enzo Di Maura case (C-246/16), the amendment to the VAT Act effective from 1 April 2019 has extended the scope of VAT refund also for irrecoverable receivables from non…
Supreme Court: employee may be personally liable for invalid termination notice
With its latest judgment, the Supreme Court has opened the topic of employees’ liability for damage caused by invalid termination notices. The court held that it sufficed that an invalid termination notice had been an important but not necessarily…
Constitutional Court reversing the Supreme Court’s opinion on employer’s entitlement…
Less than half a year ago we wrote about a rather surprising Supreme Court ruling concerning the proportionality of a penalty under a non-compete clause. The case involved a sales director who had breached her obligation not to work for her former…
Time clocks, really? CJEU’s decision on recording working hours and its effect on…
In the middle of May this year, the Court of Justice of the EU (CJEU) issued a judgment holding that member states must stipulate the employers’ obligation to set up an objective, reliable and accessible system allowing to measure the duration of…
CJEU: fuel cards a financing tool?
The Court of Justice of the EU (CJEU) ruled in the case of Vega International (C-235/18), dealing with the taxation of purchases of fuel supplied to subsidiaries. Considering the nature of the service provided via fuel cards, the court concluded…
CJEU: new interpretation of EU social security regulations
The Court of Justice of the European Union (CJEU) ruled in a case concerning a social security system applicable to seamen. The judgement may affect determining the applicable social security rules for workers resident in the EU but working outside…
Where to pay VAT on professional training courses – CJEU rules on Swedish case
The CJEU’s judgement has again shuffled the cards as regards the place of taxation for professional training courses. Should the venue of a course be decisive?
SAC on proving delivery to another member state and on abuse of right
The abuse of right concept has been recently quoted mainly in connection with the adoption of the tax package. According to the amended Tax Procedure Code that defines it, the abuse of right concept applies to transactions whose predominant purpose …
Supreme Court confirms strict rules for serving notice of termination
Under the Labour Code, employers must deliver documents by which an employment is terminated to their employees primarily in person, at the workplace, at their residence or wherever the employees can be found. Only of this is not possible may…
Office for Personal Data Protection imposes fine for excessive keeping of copies
Last year, the Office for Personal Data Protection dealt with a case of an employer who kept excessive copies of employee documents. This is common practice among employers who, for safety’s sake make copies of all such documents. Nevertheless, this…
Rules of profit distribution for joint stock and limited liability companies…
Late in March, the Supreme Court issued a decision significantly diverging from its previous case law concerning the rules of profit distribution for joint-stock and limited liability companies (capital companies). The case law had mostly been…
Guidance on determining beneficial ownership: part two
The Court of Justice of the EU issued judgments in a number of cases dealing with beneficial ownership for EU directive purposes. The cases at issue mostly involved the application of an exemption from withholding tax on dividend and interest…