The High Court of Cassation and Justice. The liability of the company director for the tax debts of the insolvent company may not be presumed
The national court may disregard binding decisions of the Constitutional Court of Romania and of the High Court of Cassation and Justice if it finds them incompatible to EU law. The reasoning of the CJEU
Causal link is also a criterion for determining the extent of the obligation to remedy a damage, according to the High Court of Cassation and Justice
Can an annulment claim against a fiscal administrative act bring additional arguments to those stated in the administrative appeal? The reasoning of the High Court of Cassation and Justice
CJEU. C-457/21 P | European Commission/Amazon.com and others. Advance tax rulings: the Advocate General considers that the Commission wrongly found that Luxembourg had granted incompatible state aid to Amazon in the form of tax advantages
Advocate General Szpunar: platforms such as Google, Meta-Platforms and Tik Tok cannot be subject to additional obligations in a Member State other than the one in which they are established. The only exception may be certain measures taken on a case-by-case basis.
Does the minority shareholder have any interest in seeking the cancellation of the sale of the majority shareholder’s shares to a third party, even if he does not intend to acquire them himself? The view of the High Court of Cassation and Justice
The statute of limitations may not be invoked if the debtor has ceased to exist from a legal standpoint
A person carrying out an activity under the control of another person is not liable for the actions of the latter
