The webinar started with a welcome address from Hrvoje Pauković (ELI Croatian Hub Co-Chair; Managing Director of the Croatian Insurance Bureau) who introduced the speaker and the topic of the fourth ELI Croatian Hub webinar: The judgment of the Court of Justice of 17 December 2020 in Case C-801/19, FRANCK d.d. Zagreb v Ministarstvo financija Republike Hrvatske, ECLI:EU:C:2020:1049.

Following the introduction, Stjepan Gadžo (Assistant Professor in Financial Law at the University of Rijeka, Faculty of Law) delivered a speech on ‘CJEU’s decision in Franck: key insights from the first Croatian tax case’. In his commentary, Gadžo expressed hope that the Court’s judgment in Franck may ignite interest among domestic practitioners for further exploration of the CJEU jurisprudence in the VAT area. He concluded by drawing parallels between Franck and a more general problem of tax law interpretation: the conflict between legal form and economic substance.

The presentation was followed by a Q&A session.

The next ELI Croatian Hub webinar will be held on 18 June 2021. Should you wish to register for this event, please fill out the form here before 18 June 2021, 14:00 (CET).