Assistant lawyer Nikola Cīparsone compiled the material.
Tax
Commission Implementing Regulation (EU) 2023/2493 of 15 November 2023 on the treatment for national accounts purposes of the non-collected VAT due to VAT fraud and due to insolvency (the discrepancy between theoretical VAT receipts and actual VAT receipts) for the application of Regulation (EU) 2019/516 of the European Parliament and of the Council on the harmonisation of gross national income at market prices
Published: 16 November 2023
The Regulation sets out the calculations of the value of non-collected VAT, including VAT non-collected due to evasion ‘without complicity’ and, if relevant, VAT non-collected due to insolvency.
Case-law
European Court of Human Rights (ECtHR) case: Latvian language education reforms
Džibuti and Others v. Latvia and Valiullina and Others v. Latvia
Published: 16 November 2023
The ECtHR ruled that there was no violation of Article 14 (prohibition of discrimination) of the European Convention on Human Rights (ECHR) in conjunction with Article 2 of Protocol No. 1 (right to education) of the Convention.
The cases are about changes arising due to increase in the number of subjects taught in Latvian in public and private schools in order to strengthen unity in the education system and ensure a sufficient level of Latvian for the residents. This resulted in a drastic decrease in teaching in Russian, raising an issue among Russian population that constitutes a large share of Latvia’s population as a whole.
Court of Justice of the European Union (CJEU) case: Contract concerning the letting of immovale property and provision of additional (cleaning) service falls outside the scope of Article 24 of Brussels I Regulation
Published: 16 November 2023
The request has been made in proceedings between EM, domiciled in Germany, and Roompot Service BV, a tourism professional having its registered office in the Netherlands. The matter concerns repayment of the price paid by EM, along with interests and expenses, for the temporary rental of a bungalow in a holiday park managed by Roompot Service BV.
The Court held that a contract concluded between an individual and a tourism professional by which the latter lets for short-term personal use holiday accommodation situated in a holiday park operated by that professional and including, in addition to the letting of that accommodation, the performance of a range of services in return for a lump sum, does not come within the concept of ‘tenancies of immovable property’ within the meaning of that provision.
