Browsing Tag Court of Justice
Road transport. The Court of Justice rules on the failure to produce the record sheets of the recording equipment
The failure to produce, by the driver of a road transport vehicle subject to an inspection, the record sheets of the recording equipment relating to several days of activity during the period covering the day of the inspection and the previous 28 ones constitutes a single infringement, which therefore can give rise only to a single penalty
Pilots’ strike within the law. The Court of Justice rules on the concept of “extraordinary circumstances” and on the exemption from the obligation of paying compensation
Strike action called by a trade union representing the staff of an air carrier in compliance with the conditions laid down by national legislation, in particular the applicable notice period, which is intended to assert the demands of that carrier’s workers and is participated in by a category of staff essential for operating a flight does not fall within the concept of an “extraordinary circumstance” within Regulation (EC) No 261/2004
Road transports. Advocate General Bobek rules on the drivers’ obligations in case of mixed-use vehicles
If a vehicle is not used exclusively for the carriage of passengers on regular services whose route does not exceed 50 kilometres, but is used in a mixed way, each driver must fulfil the obligations arising from Article 15 of Regulation no. 3821/85, even where the vehicle in question is casually used for routes not exceeding 50 kilometres.
Hiring of means of transport. The Court of Justice rules on the determination of the point of reference for tax purposes
The act of making a vehicle forming part of the business’ assets of a taxable person available to one of its employees does not fall within the scope of Article 56(2) of Directive 2006/112/EC if that transaction does not constitute a supply of services for consideration. By contrast, the article applies if that employee has a permanent right to use that vehicle for private purposes and to exclude other persons from using it, in exchange for rent and for an agreed period of more than 30 days.