CJEU setting stricter rules for on-call time of workers
The Court of Justice of the EU (CJEU) dealt with a dispute between a Belgian firefighter and his employer regarding the employee’ entitlement for being on call (stand-by duty). The court held that that if the employee had to respond to the…
Users may be responsible for Facebook’s activity
The recent judgement of the Court of Justice of the EU (CJEU) will not please many administrators of ‘fan pages’ hosted on Facebook: in its ruling in case C 210/16 ULD vs. Wirtschaftsakademie, the CJEU concluded that the administrator is in the…
Tax penalty with a prison sentence on top?
One of the topics frequently discussed by Czech judiciary and tax professionals is the concurrence of administrative and criminal sanctions. A crucial issue here is the relationship between a penalty imposed in tax proceedings, and a subsequently…
CJEU: deduction of VAT on input must be allowed upon assessment of additional VAT on output
Recently, the Court of Justice of the European Union (CJEU) dealt with two interesting and in principle similar cases that both involve the rectification of incorrectly declared supply in terms of VAT. Whereas national courts denied the customer’s…
CJEU again ruled on transport in chains of transactions
In its February decision (C-628/16), the Court of Justice of the European Union (CJEU) again dealt with how to attribute transport or dispatch to two successive intra-community supplies. According to the CJEU, transport may not be ascribed to the…
Guidance on determining beneficial ownership
The Advocate General has recently presented her views on a number of cases pending before the Court of Justice of the EU and dealing with beneficial ownership and its interpretation for the purposes of the EU directives. These legal disputes usually…
CJEU: effect of subsequent modifications of transfer prices on customs value of goods
The Court of Justice of the European Union (CJEU) has issued its first ruling on the effect of subsequent adjustments to transfer prices on the customs value of goods imported to the EU. According to the judgement, even if a group’s transfer pricing…
Finally, a more reasonable approach to taking over employees?
Not long ago, the Supreme Court (SC) gave employers quite a scare: it held that when continuing an activity previously carried out by another entrepreneur, they might have to take over that entrepreneur’s employees, even without the circumstances of…
EU Court of Justice rules in Deister Holding and Juhler Holding cases
At the end of 2017, the Court of Justice of the European Union (CJEU) issued a long-awaited judgment in the joined cases Deister Holding and Juhler Holding, concerning the application of the EU Parent-Subsidiary Directive and involving a dispute…
Latest news - March 2018
Last month’s tax and legal news in a few sentences.
Self-employed entitled to paid annual leave?
The Court of Justice of the EU provided a positive answer to a question raised by British courts whether self-employed persons are entitled to paid annual leave similarly as employees where their relationship in fact fulfils the criteria of…
Schrems versus Facebook, take two
Maximilian Schrems, an Austrian citizen, has become known in connection with the CJEU’s ruling annulling the Commission’s decision that declared the USA a safe country to transfer personal data from the EU (‘Safe Harbour’). Now the Court of Justice…