• Agrupació de Neteja Sanitària AIE and Educat Serveis Auxiliars SCCL. General-purpose services may be ‘directly necessary’ for VAT exemption. Court of Justice (comments by Estefania López Llopis)
  Judgment of the Court of Justice in joined cases Agrupació de Neteja Sanitària, AIE and Educat Serveis Auxiliars SCCL. Article 132(1)(f) of Council Directive 2006/112/EC must be interpreted as precluding national legislation under which the supply of services by an independent group of persons cannot...
• Commission communication about advancing a 28th regime for EU companies (comments by Dennis Weber)
  The communication outlines the European Commission’s strategic plan to build a 28th regime for EU companies. This is an optional, EU-wide framework designed to strengthen competitiveness and support business growth across the Single Market. It sets the policy context for EU Inc., the proposed new...
• Proposal for a Regulation: establishing the EU Inc. corporate legal framework (comments by Dennis Weber)
  The proposal sets out the European Commission’s draft Regulation creating EU Inc., a new harmonised limited-liability company form available across all Member States. As part of the 28th Regime, the proposal aims to reduce legal fragmentation, strengthen competitiveness, and provide a modern...
• Commission moves to simplify business growth with new EU Inc. corporate regime (comments by Dennis Weber)
  The European Commission has proposed EU Inc., a voluntary, digital-by-default corporate regime designed to simplify doing business across the EU and strengthen competitiveness. The new framework would offer a single set of harmonised rules, allowing companies to operate throughout...
• Petlichev. EU law primacy unhindered by national constitutional review procedures. Court of Justice (comments by Edwin Thomas)
  Judgment of the Court of Justice in the case Petlichev. Article 267 TFEU, the principle of the primacy of EU law and Article 94(b) of the Rules of Procedure of the Court of Justice must be interpreted as not precluding a procedural rule of a Member State relating to the conditions for referring a matter to the...
• Vaniz. Joint and several VAT liability permitted after dissolution where knowledge of non-payment is proven. Court of Justice (comments by Svetlin Krastanov)
  Judgment of the Court of Justice in the case Vaniz. Article 205 of Council Directive 2006/112/EC, read in the light of the principles of proportionality and legal certainty, must be interpreted as not precluding national legislation under which the person held jointly and severally liable for payment of value...

Meer recente bijdragen vindt u op InView.