Browsing Tag Court of Justice
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.
Contract of transport by air. The Court of Justice rules on the enforceability of the jurisdiction clause by the airline
A jurisdiction clause incorporated in the contract of carriage between a passenger and an airline cannot be enforced by the latter against a collection agency to which the passenger has assigned the claim in order to contest the jurisdiction of a court to hear an action for compensation brought against that airline, unless the agency had succeeded to an original contracting party’s rights and obligations