In this issue:
Court of Justice
26 July 2022
In C-56/21, UAB Arvi ir ko, the Court was asked whether an aspect of Lithuanian VAT law on the option to tax was permitted under the Principal VAT Directive (PVD).
Country-specific updates: UK
26 July 2022
In a lead case for local authorities in England and Wales, the Upper Tribunal held that Chelmsford City Council was acting under a special legal regime and so was acting as a public authority within the meaning of Article 13 (1) of VAT Directive when it provided sports and leisure facilities, rather than a taxable person.
Country-specific updates: Ireland
26 July 2022
The Irish Tax Appeals Commission recently published a very interesting determination (81TACD2022), where it was held that an Irish holding company had an entitlement to VAT recovery in the amount of EUR45,037,282.
Country-specific updates: Romania
26 July 2022
2022 is the year of digitalization of the Romanian tax authorities.
Source: dlapiper.com
