The Court of Justice of the European Union (CJEU) has issued a judgment in case C-278/2020 for infringement of the Spanish legislator with respect to Union law in relation to the requirements demanded to initiate the procedure of patrimonial responsibility of the Public Administrations.

In 2012, the mother was 80 years old when her then 57-year-old son moves in with her. In 2017, the son is appointed as administrator and mentor of his mother with dementia. Six months later, he requests the housing association to designate him as a co-tenant.

At the beginning of March 2022, and in a divided decision, the Constitutional Court declared the unenforceability for unconstitutionality of part of Article 3 of the Labor Code (case No. 11124-21). The latter provision regulates the conditions under which two or more companies may be considered as a single employer for labor and social security purposes, the key element being the existence of a common work management.

Italy has introduced Directive 2018/1910/EU so-called “Quick Fixes”, which amended Directive 2006/112/EU on the harmonization and simplification of certain rules in the system of value added tax for the taxation of trade between EU Member States.

The articles affected by unconstitutionality are those related to the method of determining the taxable base of the tax, the cornerstone for its calculation, and this, as a consequence, leaves the possibility of taxation practically annulled.