5 Major Developments: European Union

5 Major Developments: European Union

• VAT in the Digital Age

• Fit for 55: Parliament adopts key laws to reach 2030 climate target

• DAC8 – Upcoming EU reporting requirements for crypto and digital asset service providers
• New obligations for online platforms (CESOP)
• The Carbon Border Adjustment Mechanism: What it means for businesses within and outside the EU

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Bad Debts (Relief for Underpaid Sales Invoices)

• ECJ Case: Clarifications on Hungarian VAT base reduction rules for insurance companies

• Comments on C-482/21 (Euler Hermes) – Approach of the Czech VAT Act is consistent

• Comments on ECJ C-482/21: The consideration for a supply can also be obtained from a third party

• European Union Bad debt relief not always available for debt insurers

• Comments on C-482/21 (Euler Hermes): Reduction of the basis for assessment of VAT due to irrecoverable Debts

• Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind

• Comments on ECJ C-482/21: VAT refund on assignments of bad debts

• Comments on ECJ C-482/21: Credit Insurers confronted with the VAT limits of Bad Debt Relief!

• Comments on ECJ C-507/20: Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt

• ECJ C-482/21 (Euler Hermes) – Judgment – Insurance company is seen as 3rd party payment as consideration for the original supply

• How to recover VAT from unpaid invoices?

Brexit

• EU-UK Windsor Framework – Northern Ireland Energy Saving Zero-Rating VAT

• EU-UK relations: Joint Committee adopts new Windsor Framework arrangements and Partnership Council looks to the future

• Will the Northern Ireland protocol benefit business?

• EU countries agree to new agreements about Northern Ireland

• A Solution for Post-Brexit Trade?

• Brexit – modification of the Northern Ireland Protocol

• The Windsor Framework: A Bad Deal for Northern Ireland and an even Worse Deal for the UK

• Political agreement on Windsor Framework

• The Windsor framework: A new way forward for the protocol on Ireland/Northern Ireland

• This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans

• The Windsor Framework – key details

• The Windsor Framework: VAT and duty implications

• How the Windsor Agreement changes the Northern Ireland Protocol

• Policy paper: The Windsor Framework

• Q&A from EU Commission regarding the Windsor Framework

• Windsor Agreement – Official Framework published on UK government website

• What does the Windsor agreement from a VAT perspective?

• A new way forward on the Protocol on Ireland/Northern Ireland: political agreement in principle on the Windsor Framework

• Windsor Framework – EU UK Northern Ireland Protocol replacement

• ‘Deal is done’: New Northern Ireland Brexit deal – UK retaking VAT powers in Northern Ireland?

• The Retained EU Law (Revocation and Reform) Bill – Could the UK VAT System Operate Without EU Law?

• EU’s VAT in the digital age: implications for the UK

• Joint declaration about VAT regime for goods not being at risk for the Union’s internal market and on the VAT arrangements for cross-border refunds

CESOP

• New obligations for online platforms (CESOP)

• CESOP – New articles in the EU VAT Directive 2006/112 applicable as of January 1, 2024

• CESOP is an urgent business challenge

• E-commerce (DAC7, CESOP) – next steps of the Government in the implementation of EU regulations sealing VAT

• How to prepare for CESOP?

Composite Supply

• Comments on ECJ C-713/21: Stabling and livery: the consideration paid may be uncertain but it’s still consideration

• ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building

• Flashback on ECJ cases C-94/09 (Commission v France) – Application of a reduced rate to transport by car of deceased persons

• Comments on ECJ 713/21: Link between supply and (what effectively amounts to) performance-based consideration should always be sufficient

• ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?

• ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies

Consignment Stock

• The Library of VAT in the Digital Age (VIDA)

• EU VAT in the Digital Age timetable 2023 to 2028

Coronavirus

• Coronavirus has affected VAT gap in the Netherlands and the EU

Cryptocurrency and NFT

• EU VAT Committee publishes working paper on non-fungible tokens

• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs

• NFT’s – VAT Committee’s Initial Reflections

• Analysis of the EU VAT Committee Working Paper on treatment of NFTs

• KPMG Week in Tax: 20 – 24 March 2023

• EU: VAT Committee Working Paper on Treatment of NFTs

• Non-Fungible Tokens an Electronic Service for VAT – EU VAT Committee

• EU VAT treatment on Non-Fungible Tokens (NFTs)

• New transparency rules proposed for crypto-asset transactions

• DAC 8: The EU’s new rules regarding tax reporting of crypto-assets

Customs

• EU wins World Trade Organization case on India’s tariffs on information and communication technology products

• European Union & Indonesia: EU increases actions against Indonesian imports

• EU releases draft act to introduce binding valuation decisions

• Next phase in new EU safety and security requirements for imports from 1 March

• Wise Persons Group on Challenges Facing the Customs Union (WPG)

• Customs declaration for pallets, containers and enclosures

• Comments on C-640/21 (Zes Zollner Electronic SRL) – AG Opinion on amendment of a customs declaration where an excess quantity of goods is discovered after release of the goods

• The role of “Importer of Record” (IOR) and “Exporter of records” (EOR) on VAT

• CBAM is getting closer

• ECJ Customs C-725/21 (SOMEO) – Judgment – Tariff classification – Parts of seats for motor vehicles

• ECJ Customs C-358/22 (Bolloré logistics SA) – Judgment – Obligations on the part of the guarantor of the debtor of a customs debt 

• Carbon Border Adjustment Mechanism – updated draft revealed

• European Union (EU) Carbon Border Adjustment Mechanism (CBAM) Tax

• This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans
• The Windsor Framework: VAT and duty implications
• How the Windsor Agreement changes the Northern Ireland Protocol

• EU Commission initiative to introduce binding customs valuation information (BCVI)

• Windsor Framework – EU UK Northern Ireland Protocol replacement

• Obligations resulting from the implementation of the second stage of the ICS2 system

• ICS2 Release 2: New rules for inbound air shipments to the EU go live on 1 March 2023

• UCC Work Programme Progress Report 2022

• Simplified import procedure from Ukraine to the EU how does it work?

• The New EU Carbon Pricing Framework and Its Impact for Business

• Introduction of binding information on customs valuation?

• European Commission on the progress in developing the electronic systems provided for under the Union Customs Code

• Carbon Border Tax – Why it may have adverse impact on India’s exports to the EU

• EU-Moldova: New agreements on closer cooperation in the areas of customs and taxation

• ECJ Customs C-635/21 (LB GmbH (Air loungers)) – Judgment – Tariff Classification of Air Loungers

• ECJ Customs C-788/21 (Global Gravity) – Judgment – Customs classification of tubular transport running system

• Report shows broad range of penalties for customs infringements

• European Union: Proposal for preliminary rulings in customs matters to be handled by lower EU General Court

• Get ready for phase 2 of Import Control System 2

• EU customs codes: 2022-2023 correlation table v3

• Recent amendment to UCC Implementing Act relaxes requirements supplier’s declarations for transitional rules of origin

• Report from the Commission: assessment of customs infringements and penalties in Member States Union Customs Code

• AmCham EU Recommendations to the Swedish Presidency of the Council of the European Union – Nothing on ViDA ….

• Removal of Vietnam from the Generalised System of Preferences (GSP) scheme

• EU confirms duties on dumped imports of aluminium road wheels from Morocco

• Commission Report: Assessment of customs infringements and penalties in Member States

• Singapore: Introduction of REX and new preference document

• The customs declaration changes form

• Combined Nomenclature and Common Customs Tariff applicable from January 1st 2023

• Combined Nomenclature applicable as of 1 January 2023: Regulation (EU) 2022/1998

• Control of trade in dual-use goods – important changes planned for 2023

• EU preferential exports to Singapore shall be covered by statements on origin made out by registered exporters as from 1 January 2023

• ATLAS: TARIC/EZT – Trade in goods with Madagascar

• Ukraine: Commission extends customs duty and VAT waiver on imports of life-saving goods for ten Member States

• Public consultation on the export of cyber surveillance

DAC6

• ECJ held that DAC6 violates the lawyer-client privilege

• DAC 6 — a year full of developments and more is to come

• DAC 6 in practice: The tax authorities are asking – and exactly

• Is DAC6 partially invalid?

• ECJ rules DAC 6 obligations violate lawyer-client confidentiality

DAC7

• DAC7: Reporting Obligations for Online Platforms in the EU

• DAC7 information obligation for digital platforms

• European Commission requests feedback on DAC7 and calls on 14 Member States to fully transpose the Directive into national law

• EU VAT Reforms Tracker

• The impact of DAC7 and DAC8

• E-commerce (DAC7, CESOP) – next steps of the Government in the implementation of EU regulations sealing VAT

• University of Amsterdam Summer course: Platforms and Tax Information Reporting

• European Commission Takes Action to Ensure Complete and Timely Transposition of DAC7

• EU DAC 7 marketplaces’ transaction reporting update

• European Commission Calls on 14 Member States to Fully Transpose DAC7 into National Law

• The European Commission published the key decisions of the January 2023 infringements package

• European Commission opened infringement procedures on DAC7 against 14 Member States

• Commission Seeks Comments on Regulation to Assess DAC7 Equivalence of Non-EU National Laws

• Draft Implementing Regulation to Exempt Non-EU Platform Operators from DAC7 Reporting in the EU

• European Commission Requests Feedback on DAC7 Implementing Regulation for Exchange of Information with Third Countries

• European Commission launched public consultation on DAC7

• European Commission releases first look at EU VAT regime changes

• EU DAC 7 marketplaces’ transaction reporting – half states miss Jan 2023 implementation

• DAC7 is here: Readiness is key to ensure compliance and prevent penalties

• VATConsult Newsletter – December 2022

• European Commission Adopts DAC7 Implementing Regulation for Exchange of Information with Third Countries

• Commission adopts Implementing Regulation DAC7 – information reported by platforms to non-EU countries and exchanged with Member States

• European Commission Adopts DAC 7 Implementing Regulation to Exempt Non-EU Platform Operators from DAC7 Reporting in the EU

DAC8

• EESC opinion: Administrative cooperation in taxation (DAC 8)

• Crypto transactions become reportable under the DAC 8

• EU VAT Reforms Tracker

• Same but different: A comparison of the OECD CARF and the EU DAC 8 proposal

• The impact of DAC7 and DAC8

• European Commission: Release of new transparency rules on Digital Currency

• ECON hearing: Swedish Presidency aims for DAC 8 deal by the end of its term and make progress on ViDA

• New transparency rules proposed for crypto-asset transactions

• DAC8: Exchange of HNWI Cross-border Rulings

• European Commission: Release of new transparency rules on Digital Currency

• DAC8 – Upcoming EU reporting requirements for crypto and digital asset service providers

• New reporting obligation for cryptocurrency service providers

• The DAC8 Proposal and the Future of Crypto-Asset Reporting: Some Preliminary Thoughts

• DAC 8: The EU’s new rules regarding tax reporting of crypto-assets

• European Union: DAC 8 – Implementation of Crypto-Asset Reporting Framework published

Deduction (Input Tax Credit)

• Flashback on ECJ cases C-172/03 (Heiser) – Switch from taxation regime to exemption, without requiring an adjustment for capital goods, qualifies as state aid

• European Commission shares its view on import VAT deduction by lessees: rigid approach?

• Flashback on ECJ cases C-32/03 (Fini H) – Deduction of VAT in case person ceased a commercial activity if direct and immediate link

• Comments on ECJ C-519/21 : VAT implications of association without legal personality

• Comments on ECJ C-664/21: New evidence to substantiate intracommunity supply not necesarilly allowed

• Comments on ECJ C-664/21: Slovenia does not have to accept new proof of VAT exemption entitlement

• Comments on ECJ C-289/22: A preliminary ruling regarding the Hungarian VAT deduction rules

• Comments on C-512/21 (Aquila Part Prod Com SA) – Judgment on tax authorities’ right to question input VAT deductions

• Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania

• Flashback on ECJ cases C-378/02 (Waterschap Zeeuws Vlaanderen) – Public authority – Transaction engaged in as taxable person and transaction engaged in as non-taxable person – Right to adjustment and deduction

• Flashback on ECJ Cases – Joined Cases C-538/08 & C-33/09 (X Holding and Oracle Nederland) – Dutch VAT deduction exclusion decree (”BUA”) is confirm EU VAT legislation

• Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership

• Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax

• Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established

• Flashback on ECJ Cases – C-188/09 (Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski) – Restriction of right to deduct in case of violation of obligation to use cash register

• Comments on ECJ C-227/21: No denial of the right of deduction if vendor has difficulties in paying output tax

• Medical Meetings and Events: Who’s responsible for identifying VAT exposure and recovery?

• ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established

• ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion

• ECJ: Mandatory revision of VAT in case of liquidation of company

• Flashback on ECJ Cases C-184/04 (Uudenkaupungin kaupunki) – Member States are obliged to provide for a revision of the deduction of VAT in respect of investment goods

• Comments on ECJ C-293/21: Mandatory revision of VAT in case of liquidation of company

• Flashback on ECJ cases C-487/01 (Gemeente Leusden) & C-7/02 (Holin Groep) – Amendment of national scheme abolishing the possibility to opt for taxation of rental of immovable property

• Flashback on ECJ Cases – C-311/09 (Commission v Poland) – International passenger transport – Flat-rate taxation of carriers established outside national territory

• Flashback on ECJ Cases – C-74/08 (PARAT Automotive Cabrio) – No restriction on VAT deduction for goods purchased with a subsidy financed by public funds

• Flashback on ECJ cases C-409/99 (Metropol and Stadler) – Deduction of input tax – Exclusions provided for under national law at the time of entry into force of the Directive

• Looking back @2022 #2: ECJ Cases decided (incl. order) in 2022 on the ”Right to deduct VAT”

• Flashback on ECJ Cases – C-427/10 (Banca Antoniana Popolare Veneta) – Different terms for refunds in fiscal vs civial law

• Flashback on ECJ Cases – C-504/10 (Tanoarch) – Transfer of share of rights in an invention held by several undertakings to an undertaking authorized to exploit the invention in question in its entirety

• ECJ C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Order – VAT deductibility can be less favorable than deduction of costs for direct tax

• Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car

• Importation of leased goods to be used for taxed activities – Right to deduct VAT for the lessee?

• ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions – Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a State aid scheme financed by the European Regional Development Fund

• ECJ C-83/23 (H GmbH) – Questions – Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings

• Flashback on ECJ cases C-25/03 (HE) – Purchase of a house, of which one room is an office, is an economic activity

Digital Services Tax

• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs
• This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans

• Digital Services Taxes in the European Union: What Can We Expect?

Donations

• Charities: VAT on B2C e-commerce in the EU and UK

E-Commerce / Electronic Services

• Comments on ECJ C-695/20: ECJ holds online platform operator liable for VAT collected from customers

• Webinar – Less Grey ViDA Part 3: Platform Economy (April 12, 2023)

• EU Value-Added Tax Changes and Proposed Obligations for Platforms

• Comments on ECJ C-695/20: ECJ Judgment in the Fenix Case

• How bringing ViDA can help restore a level playing-field in the hospitality sector

• Amazon deliveries from countries without VAT registration: what does this mean for the OSS report?

• Webinar – Less Grey ViDA Part 3: Platform Economy (April 12, 2023)

• Brexit: UK and EU agree on Major Changes to the Northern Ireland Protocol (Windsor Framework)

• Important EU VAT developments for platforms

• VAT Expert Group – 33rd meeting on March 14, 2023 – Meeting minutes

• EU Payment service providers’ seller 2024 VAT reporting – update

• Newly proposed VAT rules for sharing economy platforms – some fine-tuning needed?

• The European Commission’s VAT in the Digital Age Reforms have Received an Initial Positive Review from the EDPS

• Non-Fungible Tokens an Electronic Service for VAT – EU VAT Committee

• Comments on C-695/20 (Fenix International Ltd) – ECJ ruling on Fenix International Ltd case

• VAT Expert Group – 33rd meeting on March 14, 2023 – Agenda & Presentations on ViDA

• Comments on ECJ C-695/20: What does the Fenix Case Mean for VAT Management?

• Comments on ECJ C-695/20: ECJ rules on VAT liability of online platforms for underlying services

• EU OSS and IOSS VAT Standard Audit File (SAF OSS)

• Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms

• Comments on ECJ C-695/20: Commissioner’s fiction in VAT implementing regulation not in conflict with VAT directive

• Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss

• Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful

• EU VAT Reforms Tracker

• Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story

• Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans

• Comments on ECJ C-695/20: Article 9a(1) of the VAT Regulation is valid

• Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider

• Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services

• Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011 confirmed

• Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid

• Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers

• Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court

• Comments on C-695/20 (Fenix): Online platforms and VAT collection

• ECJ C-695/20 (Fenix International – OnlyFans) – Judgment – Art. 9a of the Implementing Regulation is valid

• Charities: VAT on B2C e-commerce in the EU and UK
• Digital Services Taxes in the European Union: What Can We Expect?

• EU VAT Reform: Timeline

• Understand the latest EU tax laws and changes

• The Library of VAT in the Digital Age (VIDA)
• University of Amsterdam Summer course: Platforms and Tax Information Reporting – VATupdate

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• EU VAT on B2C digital services – MOSS & OSS

• What Non-EU countries need to know about IOSS & OSS

• Obvious errors corrected in a number of language versions Council Directive (EU) 2017/2455

• Selling on electronic interfaces – who is accountable for VAT?

• AmCham EU Recommendations to the Swedish Presidency of the Council of the European Union – Nothing on ViDA ….

• Group on the Future of VAT (GFV) – VAT treatment of the travel and tourism sector

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• Guide to the VAT mini One Stop Shop (MOSS)

• VAT in the Digital Age (ViDA): Platform Economy Update

• VAT in the Digital Age: The Platform economy

• VAT in the Digital Age: VAT treatment of the platform economy

• EU One-Stop-Shop OSS for B2C services and events

• New EU VAT rules for accommodation rentals and passenger transport

E-Invoicing

• What ViDA means for the rise of global e-invoicing

• The Commission announces the launch of a call for evidence to evaluate the eInvoicing directive

• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs

• Electronic invoices for VAT on the rise from 2024

• Mandatory e-invoicing in Europe. Where are we today?

• VAT Expert Group – 33rd meeting on March 14, 2023 – Meeting minutes

• Benefits of E-Invoicing for Your Business

• The European Commission’s VAT in the Digital Age Reforms have Received an Initial Positive Review from the EDPS

• E-Invoicing call for evidence has been launched

• VAT Expert Group – 33rd meeting on March 14, 2023 – Agenda & Presentations on ViDA

• EESPA’s response to the ViDA proposals

• Upcoming E-Invoicing & E-Reporting mandates in the European Union (incl. ViDA)

• EU Public Consultation on E-Invoicing Directive

• Webinar Sovos/PwC: ViDA: VAT Digital Reporting Obligations and E-Invoicing (March 21, 2023)

• EU VAT Reforms Tracker

• VAT in the Digital Age — Part 1: EU E-Invoicing Requirements: When not If

• This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans

• Electronic Invoicing in CEE: Status Update

• ViDA: Part 3: Electronic invoicing and digital notification of intra-community operations

• ViDA Analyzed – Part 11: What needs to be reported under ”Digital Reporting Requirements” compared to Art. 226 of the Directive

• The EU’s Ambitious Proposed VAT Rules for the Digital Age

• The EU’s Ambitious Proposed VAT Rules for the Digital Age
• Paper invoicing in EU trade history?

• Status of e-Invoicing in Central and Eastern Europe (CEE countries)

• The Library of VAT in the Digital Age (VIDA)

• Leveraging the EN-16931 for compliance in and outside Europe

• ViDA: digital reporting based on e-invoicing

• Pre-ViDA: Good things to remember about EU VAT invoicing rules

• Pagero Webinar – (Re-)evaluating your e-invoicing strategy (Feb 2, 2023)

• Obvious errors corrected in a number of language versions Council Directive (EU) 2017/2455

• ViDA: Digital Reporting Requirements: EU Commission Proposals

• ViDA – Impact on business processes – Part 12: Definition of an European Standard of Electronic Invoice (Art. 218)

• Electronic Invoicing News: Most Recent Information in Europe

• Digital VAT: Mandatory e-Reporting and e-Invoicing for EU

• European Commission releases first look at EU VAT regime changes

• The EU’s fight against VAT carousels will be heavily digital

• VAT in the digital age: towards an obligation of e-invoicing and abolition of the VAT return?

• ViDA – The European Union promotes B2B electronic invoicing

• EU rejects pre-clearance e-invoicing – VAT in the Digital Age

• EU VAT in the Digital Age timetable 2023 to 2028
• EU VAT in the Digital Age timetable 2023 to 2028

• ViDA – Impact on business processes – Part 10: DRR is to be issued by both the supplier and the customer as of Jan 1, 2028

• ViDA – Impact on business processes – Part 9: After Jan 1, 2028, Member States MAY have the option to implement E-Reporting for domestic transactions

• ViDA – Impact on business processes – Part 8: Digital Reporting Requirements to be filed electronically two days after date of the issuance of the invoice as of Jan 1, 2028

• ViDA – Impact on business processes – Part 7: Content of the invoices (art. 226), 3 new data points as of Jan 1, 2028

• ViDA – Impact on business processes – Part 5: E-Invoices subject to DRR shall be issued no later than 2 working days following the chargeable event as Jan 1, 2028

• ViDA comments, what are your thoughts?

• VATConsult Newsletter – December 2022

• ViDA – Impact on business processes – Part 4: Invoices SHALL be issued in a structured electronic format if subject to Digital Reporting Requirements as of Jan 1, 2028

• ViDA – Impact on business processes – Part 2: Recipient should be able to accept E-invoices, Member States may make it mandatory to issue E-Invoices as of Jan 1, 2024 

• VAT in the Digital Age: Digital reporting and E-invoicing

• VAT in the Digital Age (ViDA): DRRs and eInvoicing

• EESPA’s contribution to the evaluation of Directive 2014/55/EU

• Input Pagero on evaluation electronic invoicing in public procurement (2014/55/EU)

ECJ (European Court of Justice)

• Comments on ECJ C-695/20: ECJ holds online platform operator liable for VAT collected from customers

• Comments on ECJ C-612/21 & C-616/21 whether in the underlying cases the activities by a municipality are to be considered to constitute an economic activity performed by a taxable person for VAT purposes or not?

• Flashback on ECJ Cases – C-408/06 (Götz) – The activity of transferring delivery reference quantities for remuneration, carried out by milk-quota sales points, constitutes an economic activity

• Flashback on ECJ cases C-172/03 (Heiser) – Switch from taxation regime to exemption, without requiring an adjustment for capital goods, qualifies as state aid

• Flashback on ECJ cases C-498/03 (Kingscrest Associates and Montecello) – The word ‘charitable’ which must be interpreted in an uniform way in all the language versions of the Directive

• Comments on ECJ C-695/20: ECJ Judgment in the Fenix Case

• Agenda of the ECJ VAT cases – 6 Judgments, 1 Pleading till May 12, 2023

• Comments on ECJ C-612/21 & C-616/21: whether municipalities acting as a taxable person – no – taxpayer win

• EU: Providing evidence in case of a VAT audit

• Municipality Installing Renewable Energy Systems and Removing Asbestos not Subject to VAT (ECJ Judgment)

• Comments on ECJ C-612/21: A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources

• Comments on ECJ C-616/21: A municipality is not a taxable person for contracting out removal of asbestos

• ECJ Case: Clarifications on Hungarian VAT base reduction rules for insurance companies

• New ECJ VAT case: Finanzamt X – C-207/23

• Comments on ECJ C-616/21: Polish municipality not subject to VAT for removing asbestos-containing products from homes

• Comments on ECJ C-612/21: Polish municipality not subject to VAT for installation systems renewable energy sources

• This is what happened in the ECJ (VAT) in March 2023

• Comments on ECJ C-607/20: Accounting for VAT on services given free of charge in the context of a UK business that had given vouchers to its staff to recognize merit

• Flashback on ECJ cases C-269/03 (Vermietungsgesellschaft Objekt Kirchberg) – Immovable property rental exemption – Right to opt for taxation – Deduction of input tax – Prior approval by tax authorities

• Significant amendments to the Rules of Procedure of the General Court of the European Union will come into force on 1 April

• Comments on ECJ C-612/21 & C-616/21: Municipal RES Projects and Asbestos Removal are not an economic activity

• Flashback on ECJ Cases C-280/04 (Jyske Finans) – Exemption for delivery of goods for which the right to deduct is excluded – Resale of used vehicles by the lease company

• Comments on ECJ C-612/21 & C-616/21: Municipalities are not taxable persons for which they receive subsidies

• ECJ C-612/21 Gmina O. (Municipality of O.) – Judgment – A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources

• ECJ C-616/21 Gmina L. (Municipality of L.) – Judgment – A municipality is not a taxable person for contracting out removal of asbestos

• Important EU VAT developments for platforms

• Comments on C-42/22: VAT liability of car parts sold by insurer

• Flashback on ECJ Cases C-430/04 (Feuerbestattungsverein Halle) – Public bodies are taxable persons in case of competition with private persons

• Agenda of the ECJ VAT cases – 4 Judgments till end of April 2023

• Comments on ECJ C-289/22: Due diligence in VAT is still crucial

• New ECJ VAT case C-179/23 Credidam vs RO

• New ECJ VAT case C-184/23: Finanzamt T II vs. DE

• New ECJ VAT case C-182/23: Makowit vs. PL

• Suspension of an excise license is contrary to EU law if the suspension is of a criminal nature

• Comments on C-180/22 (Mensing) – Opinion: According to AG, VAT in the Mensing case is a taxable amount

• ECJ C-73/23 (Chaudfontaine Loisirs) – Questions- VAT exemption for online gaming vs. offline gaming

• New ECJ Referral: BFH is re-referring Norddeutsche Gesellschaft für Diakonie mbH (C-141/20) to the ECJ

• Book: European VAT Law as Interpreted by the Court of Justice

• ECJ Excise C-412/21 (Dual Prod) – A tax warehouse for products subject to excise duty can not be suspended, until the conclusion of criminal proceedings

• Comments on ECJ C-239/22: ECJ rules converted buildings treated as new for VAT purposes if value added

• ECJ C-68/23 (Finanzamt O) – Questions – Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents

• Comments on C-482/21 (Euler Hermes) – Approach of the Czech VAT Act is consistent

• New ECJ VAT case C-171/23 (UPCAFFE vs Croatia)

• Flashback on ECJ Cases C-72/05 (Wollny) – Use of immovable property belonging to a business for private purposes of the taxable person

• ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme

• Flashback on ECJ Cases C-89/05 (United Utilities) – Call center services to organizer of telephone bets are not exempted

• Agenda of the ECJ VAT cases – 3 Judgments, 1 AG Opinion till April 20, 2023

• Comments on ECJ C-239/22: VAT-taxed supply of renovation work follows directly from European VAT Directive

• ECJ C-37/23 (Giocevi) – Question – 2009 earthquake – Refund of tax at the rate of 60%

• VAT consequences of illegal energy consumption – opinion of the Advocate General in the case before the CJEU

• Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern

• New ECJ case: C-151/23 ZSE Elektrárne vs. SK

• Agenda of the ECJ VAT cases – 2 Judgments, 1 AG Opinion till March 30, 2023

• Comments on ECJ C-713/21: Stabling and livery: the consideration paid may be uncertain but it’s still consideration
• Comments on C-640/21 (Zes Zollner Electronic SRL) – AG Opinion on amendment of a customs declaration where an excess quantity of goods is discovered after release of the goods
• Comments on ECJ C-482/21: The consideration for a supply can also be obtained from a third party

• Comments on ECJ C-664/21: Preliminary Ruling on VAT Exemption Rules for Intra-Community Transactions

• Comments on ECJ C-695/20: What does the Fenix Case Mean for VAT Management?

• Preliminary ruling on Slovenian VAT exemption rules for intra-community transactions (comments on C-664/21)

• New ECJ VAT case: C-122/23 – Legafact vs. BG

• Comments on C-239/22: VAT exemption also applies in the absence of conditions for first use

• Comments on ECJ C-42/22: Sale of end-of-life vehicles of clients by insurer subject to VAT levy

• Comments on ECJ C-239/22: The long-awaited judgment of the Court of Justice on renovation projects

• Comments on ECJ C-695/20: ECJ rules on VAT liability of online platforms for underlying services

• Comments on ECJ C-42/22: VAT exemption for acts consisting in an insurance company selling wrecks of motor vehicles acquired from its insured persons

• Comments on ECJ C-239/22: VAT Exemption also applies to the supply of a building the first occupation of which took place before its conversion

• Flashback on ECJ cases C-32/03 (Fini H) – Deduction of VAT in case person ceased a commercial activity if direct and immediate link
• Comments on ECJ C-519/21 : VAT implications of association without legal personality
• Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms

• Comments on ECJ C-239/22: Promo 54 case – Belgian VAT rules on converted buildings survive legal challenge

• Flashback on ECJ cases C-453/02 (Linneweber) & C-462/02 (Akritidis) – VAT exemption for gambling also applies in the case of unauthorized gambling

• ECJ will rule on VAT on local government subsidies in March

• ECJ Customs C-725/21 (SOMEO) – Judgment – Tariff classification – Parts of seats for motor vehicles

• ECJ Excise C-571/21 (RWE Power) – Judgment – Taxation of energy products and electricity

• ECJ Customs C-358/22 (Bolloré logistics SA) – Judgment – Obligations on the part of the guarantor of the debtor of a customs debt 

• ECJ C-42/22 (Global Companhia de Seguros) – Judgment – The concept of ‘insurance and reinsurance transactions’ does not includes related or supplementary activities as purchase and sale of parts from written-off vehicles

• ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building
• Comments on ECJ C-695/20: Commissioner’s fiction in VAT implementing regulation not in conflict with VAT directive

• Comments on ECJ C-141/20: A preliminary ruling regarding German VAT Group rules

• Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss

• Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion till March 30, 2023

• Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful
• Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story
• Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans
• Comments on ECJ C-695/20: Article 9a(1) of the VAT Regulation is valid
• Comments on ECJ C-664/21: New evidence to substantiate intracommunity supply not necesarilly allowed

• Comments on ECJ C-247/21: Failure to mention reverse charge in triangular transactions

• Comments on ECJ C-664/21: Slovenia does not have to accept new proof of VAT exemption entitlement
• Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider

• Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services

• Judicial statistics 2022: High number of cases brought before the ECJ confirmed for the fifth consecutive year

• Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011 confirmed

• Comments on ECJ C-378/21: Incorrectly charged VAT

• Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid

• ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necessarilly allowed

• Comments on C-482/21 (Euler Hermes): Reduction of the basis for assessment of VAT due to irrecoverable Debts
• Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers
• Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court
• Comments on ECJ C-289/22: A preliminary ruling regarding the Hungarian VAT deduction rules
• Comments on C-512/21 (Aquila Part Prod Com SA) – Judgment on tax authorities’ right to question input VAT deductions
• Comments on C-695/20 (Fenix): Online platforms and VAT collection

• This is what happened in the ECJ (VAT) in February 2023

• Comments on ECJ C-695/20: Regulation providing online platform is liable to pay VAT is valid

• Comments on ECJ C-695/20: Provider of services by electronic means – Taxable person, acting in his or her own name but on behalf of another person

• ECJ clarifies VAT rules for association contracts without legal personality in Romania

• VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)

• Comments on ECJ C-695/20: Online platforms and VAT collection

• ECJ C-695/20 (Fenix International – OnlyFans) – Judgment – Art. 9a of the Implementing Regulation is valid

• Comments on C-729/21: VAT exclusion for supply of undertaking or organized part thereof

• Agenda of the ECJ VAT cases – 3 Judgments, 1 AG Opinion till March 30, 2023

• Transfer of a Rented Building May qualify for Going Concern

• Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer

• Comments on ECJ C-729/21: The sale of a leased property is a transfer company for VAT purposes

• ECJ Cases related to ”Barter deals”

• Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind
• Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania
• Flashback on ECJ cases C-378/02 (Waterschap Zeeuws Vlaanderen) – Public authority – Transaction engaged in as taxable person and transaction engaged in as non-taxable person – Right to adjustment and deduction

• 888 ECJ VAT Cases are now available on www.vatupdate.com

• Flashback on ECJ cases C-94/09 (Commission v France) – Application of a reduced rate to transport by car of deceased persons

• Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC

• Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?

• Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view

• VAT case-law review of the year – Top ten VAT cases of 2022

• Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer

• Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion till March 23, 2023

• Flashback on ECJ Cases – Joined Cases C-538/08 & C-33/09 (X Holding and Oracle Nederland) – Dutch VAT deduction exclusion decree (”BUA”) is confirm EU VAT legislation

• Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred

• Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership
• Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax

• New ECJ VAT Case C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija)

• New ECJ VAT Case C-89/23 (Companhia União de Crédito Popular)

• Comments on C-791/22: Should VAT on the importation of illegal EU cigarettes be paid in the first EU country they reach or in the country where the abuse was detected?

• Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established

• Flashback on ECJ Cases – C-175/09 (AXA UK) – No VAT exemption for collection and processing of payments on behalf of clients of the service provider

• Flashback on ECJ Cases – C-188/09 (Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski) – Restriction of right to deduct in case of violation of obligation to use cash register
• Comments on ECJ C-227/21: No denial of the right of deduction if vendor has difficulties in paying output tax

• Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT

• Agenda of the ECJ VAT cases – 4 Judgments till March 16, 2023

• Referral to ECJ C-69/23 (Streaming Services) – Place of taxation of interactive sessions with Erotic content

• New ECJ VAT case: C-73/23 – Chaudfontaine Loisirs

• New ECJ VAT case: C-69/23 – Streaming Services

• New ECJ VAT case: C-68/23 – Finanzamt O

• ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established

• ECJ C-60/23 (Digital Charging Solutions) – Questions – Charging electric vehicles

• ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland

• Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles

• Comments on ECJ 713/21: Link between supply and (what effectively amounts to) performance-based consideration should always be sufficient

• Comments on ECJ C-644/22: Pension funds – whether asset management services are exempt

• Comments on ECJ C-482/21: Hungary is not acting in violation of EU law by denying an insurer the right to a VAT refund

• Agenda of the ECJ VAT cases – 5 Judgments, 1 Hearing till March 9, 2023

• Flashback on ECJ Cases – C-3/09 (Erotic Center) – Individual cabin for watching movies on demand are not considered ”granting cinema access”

• Comments on ECJ C-482/21: Credit Insurers confronted with the VAT limits of Bad Debt Relief!
• ECJ Customs C-635/21 (LB GmbH (Air loungers)) – Judgment – Tariff Classification of Air Loungers
• ECJ Customs C-788/21 (Global Gravity) – Judgment – Customs classification of tubular transport running system

• Comments on ECJ C-482/21: Taxable amount and Insurance of Indemnities

• Comments on ECJ C-507/20: Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt
• ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?
• ECJ C-482/21 (Euler Hermes) – Judgment – Insurance company is seen as 3rd party payment as consideration for the original supply

• ECJ C-746/22 (Slovenske Energeticke Strojarne) – Questions – VAT refund; procedure; remedies; ban on supplying nova

• Latest tax developments from the sports world

• Comments on ECJ C-615/21: Unlimited limitation period when determining VAT assessment according to AG CJEU not contrary to EU law

• ECJ C-615/21 (Napfeny Toll) – AG Opinion – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT

• Agenda of the ECJ VAT cases – 5 Judgments, 1 Hearing till March 2, 2023

• Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’.

• This is what happened in the ECJ (VAT) in January 2023

• New ECJ VAT Case – C-37/23 (Giocevi) – Questions not yet released

• ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account

• ECJ C-733/22 (Valentina Heights) – Questions – Reduced VAT rate set for accommodation provided by hotels and similar establishments

• Comments on C-247/21 (Luxury Trust Automobil GmbH) – EU: what do you need to know about triangulation

• ECJ to rule on VAT treatment of director fees

• European Union: Proposal for preliminary rulings in customs matters to be handled by lower EU General Court
• ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies

• Comments on ECJ C-641/21: How is the place of supply of a service assessed in case of VAT fraud?

• Preliminary questions to the ECJ by Poland about expropriation of farmers

• VAT on Termination Payments

• Comments on ECJ C-677/21: Invoicing of illegally consumed electricity by the network operator to power thieves with or without VAT?

• Comments on ECJ C-585/20: Belgian regulations on payment terms in public procurement contracts on loose sand after ECJ judgment

• ECJ C-585/20 (BFF Finance Iberia S.A.U.) – Judgment – Late payment Directive, interest also on the VAT amount

• Agenda of the ECJ VAT cases – 2 Judgment, 1 Hearing till Feb 16, 2023

• Comments on ECJ C-247/21: Involved in supply chain transactions? Send a correct invoice!

• Comments on ECJ C-247/21: – Failed triangular transaction due to formal deficiency

• ECJ C-461/21 (Cartrans Preda) – AG Opinion – Exemption for (transport) services to imported goods, evidence required?

• Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state

• ECJ VAT Cases decided in 2023 (incl. orders)

• ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion

• ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually provided

• Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state

• Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity

• Top 10 VAT judgments ECJ/CJEU 2022

• Comments on ECJ C-677/21: Unlawful use of energy a supply of goods

• Comments on ECJ C-141/20 & C-269/20: ECJ decisions on the German VAT Group

• Comments on ECJ C-677/21: VAT is also due in the event of an unlawful purchase of electricity (AG Opinion)

• Flashback on ECJ Cases – Joined Cases C-290/05 (Nádasdi) & C-333/05 (Németh) – Registration duty on motor vehicles – Used motor vehicles – Importation

• Comments on C-247/21 (Luxury Trust Automobil GmbH) – Simplified VAT procedure in intra-Community triangular transactions

• ECJ: Mandatory revision of VAT in case of liquidation of company
• Flashback on ECJ Cases C-184/04 (Uudenkaupungin kaupunki) – Member States are obliged to provide for a revision of the deduction of VAT in respect of investment goods

• Agenda of the ECJ VAT cases – 1 Judgment, 1 AG Opinion, 1 Hearing till Feb 16, 2023

• Comments on C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity)

• Comments on ECJ C-293/21: Mandatory revision of VAT in case of liquidation of company

• Did you get our 2022 year-end reviews on ECJ VAT Cases?

• ECJ C-677/21 (Fluvius Antwerpen) – AG Opinion – Unlawful use of energy a supply of goods

• Flashback on ECJ Cases Joined Cases C-181/04, 182/04, 183/04(Elmeka) – Loading and unloading of seagoing vessels by a subcontractor is exempt from VAT

• Anonymised references for preliminary rulings lodged from 1 January 2023 to be allocated a fictional name

• Flashback on ECJ cases C-487/01 (Gemeente Leusden) & C-7/02 (Holin Groep) – Amendment of national scheme abolishing the possibility to opt for taxation of rental of immovable property

• ECJ Asks Parliament to Reassign VAT Preliminary Ruling Requests to the General Court

• 5 ECJ VAT Decisions cases to look forward to in 2023 

• Flashback on ECJ cases C-428/02 (Fonden Marselisborg Lystbådehavn) – The concept of rental of immovable property also includes the rental of berths for mooring boats in the water

• Roadtrip through ECJ VAT Cases – VAT Cases referring to the Charter of Fundamental Rights of the EU

• Charter of Fundamental Rights of the European Union

• Roadtrip through ECJ Cases – Focus on ”Exemption” – Exemption for services relating to the importation of goods (Art. 144)

• Flashback on ECJ Cases – C-311/09 (Commission v Poland) – International passenger transport – Flat-rate taxation of carriers established outside national territory
• Flashback on ECJ Cases – C-74/08 (PARAT Automotive Cabrio) – No restriction on VAT deduction for goods purchased with a subsidy financed by public funds

• Flashback on ECJ Cases – C-441/09 (Commission v Austria) – No reduced VAT rate to all deliveries, imports and intra-Community purchases of horses

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• New preliminary VAT questions to the ECJ: C-791/22 Hauptzollamt Braunschweig

• Flashback on ECJ Cases – C-453/09 (Commission v Germany) – No reduced VAT rate for live animals/horses

• Flashback on ECJ cases C-139/84 (Van Dijk’s Boekhuis BV) – The concept of making an article implies the creation of an article that did not previously exist

• Flashback on ECJ Cases – C-539/09 (Commission v Germany) – Own resources accruing from value added tax

• Roadtrip through ECJ Cases – Focus on Exemption – Supply of human organs, blood and milk (Art. 132(1)(d))

• Flashback on ECJ Cases – C-237/09 (De Fruytier) – Independent activity of transport for hospitals and laboratories of human organs and samples taken from humans not exempted from VAT

• Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

• Request to transfer preliminary rulings from the ECJ to the General Court

• Flashback on ECJ Cases – C-489/09 (Vandoorne) – No VAT deduction by intermediate if customer did not pay VAT at source

• ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Questions – Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts

• This is what happened in the ECJ (VAT) in December 2022

• ViDA – Impact on business processes – Part 6: Elimination of the possibility to issue summary invoices (art. 223) as of Jan 1, 2028

• Comments on ECJ C-247/21: Simplification for a trilateral transaction is not possible if there is no annotation on the invoice

• Flashback on ECJ cases C-409/99 (Metropol and Stadler) – Deduction of input tax – Exclusions provided for under national law at the time of entry into force of the Directive

• Flashback on ECJ cases C-382/02 (Cimber Air) – Supplies of goods/services for aircraft operating domestic flights but used by airlines whose main activity is the international carriage are exempt

• All 673 ECJ VAT Cases raised since 2010 now available on www.vatupdate.com

• Looking back @2022 #4: ECJ VAT Cases decided in 2022 – Incl. most relevant details (country, subject, article, decision)

• Flashback on ECJ Cases – C-31/10 (Minerva Kulturreisen) – TOMS does not apply to the individual sale of opera tickets by a travel agent without a travel service being provided

• Flashback on ECJ Cases – C-203/10 (Auto Nikolovi) – Profit margin scheme does not apply to supplies of goods as used motor vehicle parts imported into the Union under normal VAT scheme

• Commission Implementing Decision (EU) 2017/1870: European standard on electronic invoicing and the list of its syntaxes

• 2022 – Top 25 ECJ Cases

• Flashback on ECJ Cases – C-116/10 (Feltgen and Bacino Charter Company) – Exemption from transactions related to the rental of seagoing vessels

• Flashback on ECJ Cases – C-500/10 (Belvedere Costruzioni) – Lengthy Italian VAT procedures may be settled without a decision on the merits

• Looking back @2022 #2: ECJ Cases decided (incl. order) in 2022 on the ”Right to deduct VAT”

• Agenda of the ECJ VAT cases – 2 AG Opinions in Jan 2023

• Flashback on ECJ Cases – C-427/10 (Banca Antoniana Popolare Veneta) – Different terms for refunds in fiscal vs civial law

• Flashback on ECJ Cases – C-524/10 (Commission v Portugal) – Zero rate Portuguese flat-rate agricultural scheme in violation of EU law

• Comments on ECJ C-332/21: Exemption for ethyl alcohol for flavorings in non-alcoholic beverages

• Comments on ECJ C-247/21: EU case highlights triangulation invoice risks

• ECJ VAT Cases All Time Top 10 Favourites

• Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT

• Flashback on ECJ Cases – C-504/10 (Tanoarch) – Transfer of share of rights in an invention held by several undertakings to an undertaking authorized to exploit the invention in question in its entirety

• Flashback on ECJ Cases – C-53/09 & C-55/09 (Loyalty Management UK and Baxi Group) – Payments to suppliers under customer loyalty program in taxable amount

• ECJ VAT news as soon as published: 1700 experts joined our Linkedin Group on ECJ VAT Cases … and you?

• New ECJ VAT case: C-746/22 – Slovenské Energetické Strojárne vs. HU

• ViDA – EU sellers may only utilise from their resident country the B2C VAT threshold on cross-border sales

• Comments on ECJ C-247/21: The simplification for intra-Community triangular transactions works only if the invoice is correctly described

• Comments on ECJ C-607/20: VAT is not due on free employee benefits under incentive schemes

• New ECJ VAT case: C-741/22 Casino de Spa and Others vs. BE (more details to be expected)

• C-677/21 Fluvius Antwerpen and C-461/21 Cartrans Preda planned before the court in the first weeks of January 2023

• ECJ C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Order – VAT deductibility can be less favorable than deduction of costs for direct tax

• ECJ: No VAT liability results from showing VAT on invoices to final consumers (C-378/21 – P GmbH)

• ECJ on invoice correction in case of “unsuccessful” triangulations

• ECJ C-674/22 (Gemeente Dinkelland) – Questions – Reimbursement Default interest in case there is a right to a refund of taxes levied in breach of EU law

• Comments on ECJ C-247/21: ECJ on invoice correction in case of “unsuccessful” triangulations

• Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car

• Comments on ECJ C-247/21: ECJ rules on VAT simplified triangulation scheme

• VAT & Digital Services: European Commission on NFTs and Implications from OnlyFans ECJ Case

• ECJ Case C-89/23 (Companhia União de Crédito Popular) – Questions – Whether the  commission which the law grants to the lender for the sale at auction of pledged goods may be regarded as an ancillary service to the principal service
• ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions – Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a State aid scheme financed by the European Regional Development Fund
• ECJ C-83/23 (H GmbH) – Questions – Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings

• Agenda of the ECJ VAT cases – 6 Judgments, 1 Pleading, 1 Hearing till May 17, 2023

• Flashback on ECJ cases C-25/03 (HE) – Purchase of a house, of which one room is an office, is an economic activity

• Comments on ECJ C-141/20 & C-269/20: Update on jurisprudence relating to VAT grouping rules

Environmental Tax

• The Carbon Border Adjustment Mechanism: What it means for businesses within and outside the EU

• Fit for 55: Parliament adopts key laws to reach 2030 climate target

• ‘Fit for 55’: Council adopts decision on market stability reserve

• European Union: Commission tables proposal for Green Claims Directive

• European Union (EU) Carbon Border Adjustment Mechanism (CBAM) Tax
• Comments on ECJ C-482/21: VAT refund on assignments of bad debts
• The New EU Carbon Pricing Framework and Its Impact for Business

• Flashback on ECJ Cases – C-97/09 (Schmelz) – Refusal of a small business scheme for taxpayers established in other Member States – Concept of “annual turnover”

• New ECJ VAT case: C-83/23 – H GmbH

• Carbon Border Tax – Why it may have adverse impact on India’s exports to the EU

• ECJ C-741/22 (Casino de Spa and Others) – Questions – Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators

• Impact of the EU’s Carbon Border Adjustment Mechanism

• EU ‘Fit for 55’ agreement: impacts for many businesses EU ‘Fit for 55’ agreement: impacts for many businesses

• European Commission publishes proposal for a “Green Deal Industrial Plan for the Net-Zero Age”

• Provisional agreements in EU on emissions trading, carbon border adjustments, and climate funding

• Carbon Border Adjustment Mechanism

• EU Climate Action: Political Agreement on EU Carbon Border Adjustment Mechanism (CBAM)

• The EU’s pioneering carbon border tax

• CBAM: a new carbon levy at the EU border

• Flashback on ECJ Cases C-233/05 (V.O.F. Dressuurstal Jespers) – Work in a movable state – Concept of ‘manufactured goods’ – Horse subject to training and training

• EU: Overview of “plastics taxes”

• Plastic tax – a European perspective

• EU Climate ambitions go beyond borders (CBAM)

• European Parliament and Council reach provisional agreement on EU Emission Trading System reform with implications for EU Carbon Border Adjustment Mechanism

• What the EU’s Carbon Border Adjustment Mechanism Means for Europe and the United States

• EU deal reached on the CBAM – What you need to know

• Flashback on ECJ Cases C-494/04 (Heintz van Landewijck) – Obligation to reimburse amounts paid for the purchase of excise stamps which correspond to VAT

• What do I need to know about CBAM (Cross Border Adjustment Mechanism)?

EU Policy

• Guidelines VAT Committee Meetings up until 5 April 2023 

• Data on Taxation Trends (source European Commission)

• Brexit: UK and EU agree on Major Changes to the Northern Ireland Protocol (Windsor Framework)

• Commission proposes more transparency and less red tape for companies to improve business environment in the EU

• VAT Expert Group – 33rd meeting on March 14, 2023 – Meeting minutes
• E-Invoicing call for evidence has been launched
• EU: VAT Committee Working Paper on Treatment of NFTs
• European Commission shares its view on import VAT deduction by lessees: rigid approach?
• VAT Expert Group – 33rd meeting on March 14, 2023 – Agenda & Presentations on ViDA

• VAT Committee – 122th meeting – March 20, 2023 – Agenda & Working Papers

• A Solution for Post-Brexit Trade?

• Why would some countries want to introduce Euro?

• VAT Expert Group: 33rd meeting on March 14, 2023 – Agenda

• Update about EP Petition by Ine Lejeune (Belgium) on VAT exemption on the transportation of exported goods

• Rolling plan for ICT Standardisation – E-invoicing (RP2023)

• EU Tax Policy Report Semester II 2022

• European Parliament Maps out VAT in the Digital Schedule

• VAT in the Digital Age [EU Legislation in Progress]

• This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans

• VAT Committee – Minutes of the 121th meeting on October 21, 2022

• Windsor Framework – EU UK Northern Ireland Protocol replacement
• ECON hearing: Swedish Presidency aims for DAC 8 deal by the end of its term and make progress on ViDA

• European Commission – Two new VAT initiatives in the pipeline

• EU ‘Fit for 55’ agreement: impacts for many businesses EU ‘Fit for 55’ agreement: impacts for many businesses
• E-commerce (DAC7, CESOP) – next steps of the Government in the implementation of EU regulations sealing VAT

• Business Europe – VAT in the Digital Age: what it needs to be successful

• VEG – Minutes 32nd meeting of December 6, 2022

• European Commission asks for the public’s view in the fight against corruption

• Digital VAT: Mandatory e-Reporting and e-Invoicing for EU

• Public Consultation: VAT – amendments to legislation on administrative cooperation

• Actionable VAT Policy Gap in Europe

• VAT Expansion and Labor Tax Cuts

• The Swedish Presidency of the EU will continue the work on the proposal for new VAT rules for the digital age

Excise

• Brexit: UK and EU agree on Major Changes to the Northern Ireland Protocol (Windsor Framework)
• Suspension of an excise license is contrary to EU law if the suspension is of a criminal nature
• ECJ Excise C-412/21 (Dual Prod) – A tax warehouse for products subject to excise duty can not be suspended, until the conclusion of criminal proceedings
• ECJ Excise C-571/21 (RWE Power) – Judgment – Taxation of energy products and electricity

• European Union: all excise duty transactions in EU moved to fully electronic system

• This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans
• The Windsor Framework: VAT and duty implications
• Windsor Framework – EU UK Northern Ireland Protocol replacement

• Customs Flash: new administrative guidelines on the intra-EU movement of excise goods

• Implementation decision excise guidelines 2023 in Official Gazette

• New excise duty rules in updated directive effective 13 February 2023

• All excise duty transactions in the EU become fully electronic as of 13 February

• Excise duty: Important changes as from 13 February 2023 due to the 7th Act Amending the Acts On Excise Duties

• Comments on ECJ C-332/21: Exemption for ethyl alcohol for flavorings in non-alcoholic beverages
• New ECJ VAT case: C-746/22 – Slovenské Energetické Strojárne vs. HU

Exemption

• Flashback on ECJ cases C-172/03 (Heiser) – Switch from taxation regime to exemption, without requiring an adjustment for capital goods, qualifies as state aid
• Flashback on ECJ cases C-498/03 (Kingscrest Associates and Montecello) – The word ‘charitable’ which must be interpreted in an uniform way in all the language versions of the Directive
• Flashback on ECJ cases C-269/03 (Vermietungsgesellschaft Objekt Kirchberg) – Immovable property rental exemption – Right to opt for taxation – Deduction of input tax – Prior approval by tax authorities
• Flashback on ECJ Cases C-280/04 (Jyske Finans) – Exemption for delivery of goods for which the right to deduct is excluded – Resale of used vehicles by the lease company
• Comments on C-42/22: VAT liability of car parts sold by insurer
• ECJ C-73/23 (Chaudfontaine Loisirs) – Questions- VAT exemption for online gaming vs. offline gaming
• Flashback on ECJ Cases C-89/05 (United Utilities) – Call center services to organizer of telephone bets are not exempted
• Comments on ECJ C-239/22: VAT-taxed supply of renovation work follows directly from European VAT Directive
• Comments on ECJ C-664/21: Preliminary Ruling on VAT Exemption Rules for Intra-Community Transactions
• Comments on C-239/22: VAT exemption also applies in the absence of conditions for first use
• Comments on ECJ C-42/22: Sale of end-of-life vehicles of clients by insurer subject to VAT levy
• Comments on ECJ C-239/22: The long-awaited judgment of the Court of Justice on renovation projects
• Comments on ECJ C-42/22: VAT exemption for acts consisting in an insurance company selling wrecks of motor vehicles acquired from its insured persons
• Comments on ECJ C-239/22: VAT Exemption also applies to the supply of a building the first occupation of which took place before its conversion
• Comments on ECJ C-239/22: Promo 54 case – Belgian VAT rules on converted buildings survive legal challenge
• Flashback on ECJ cases C-453/02 (Linneweber) & C-462/02 (Akritidis) – VAT exemption for gambling also applies in the case of unauthorized gambling
• Update about EP Petition by Ine Lejeune (Belgium) on VAT exemption on the transportation of exported goods

• What items are exempt from VAT?

• ECJ C-42/22 (Global Companhia de Seguros) – Judgment – The concept of ‘insurance and reinsurance transactions’ does not includes related or supplementary activities as purchase and sale of parts from written-off vehicles
• ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building
• ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necessarilly allowed
• Windsor Framework – EU UK Northern Ireland Protocol replacement
• Comments on ECJ C-482/21: VAT refund on assignments of bad debts

• European Commission grants relief from import duties and VAT exemption granted for goods imported to Lithuania in 2021 and 2022 to deal with the migration crisis

• Flashback on ECJ Cases – C-175/09 (AXA UK) – No VAT exemption for collection and processing of payments on behalf of clients of the service provider
• Comments on ECJ C-644/22: Pension funds – whether asset management services are exempt
• Comments on ECJ C-482/21: Hungary is not acting in violation of EU law by denying an insurer the right to a VAT refund
• ECJ C-741/22 (Casino de Spa and Others) – Questions – Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators
• Comments on ECJ C-482/21: Credit Insurers confronted with the VAT limits of Bad Debt Relief!
• Comments on ECJ C-482/21: Taxable amount and Insurance of Indemnities
• ECJ C-482/21 (Euler Hermes) – Judgment – Insurance company is seen as 3rd party payment as consideration for the original supply

• Extension of VAT Exemption for specific taxable individuals

• Latest tax developments from the sports world

• Public Consultation: VAT package for travel and tourism (in preparation)

• ECJ C-461/21 (Cartrans Preda) – AG Opinion – Exemption for (transport) services to imported goods, evidence required?
• Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state
• Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state
• Flashback on ECJ Cases Joined Cases C-181/04, 182/04, 183/04(Elmeka) – Loading and unloading of seagoing vessels by a subcontractor is exempt from VAT
• Flashback on ECJ cases C-428/02 (Fonden Marselisborg Lystbådehavn) – The concept of rental of immovable property also includes the rental of berths for mooring boats in the water
• Roadtrip through ECJ Cases – Focus on ”Exemption” – Exemption for services relating to the importation of goods (Art. 144)
• Roadtrip through ECJ Cases – Focus on Exemption – Supply of human organs, blood and milk (Art. 132(1)(d))
• Flashback on ECJ Cases – C-237/09 (De Fruytier) – Independent activity of transport for hospitals and laboratories of human organs and samples taken from humans not exempted from VAT
• Flashback on ECJ cases C-382/02 (Cimber Air) – Supplies of goods/services for aircraft operating domestic flights but used by airlines whose main activity is the international carriage are exempt
• VATConsult Newsletter – December 2022

• Council Implementing Decision Publishes Authorizing the Netherlands to Extend VAT Exemption Threshold

• Flashback on ECJ Cases – C-116/10 (Feltgen and Bacino Charter Company) – Exemption from transactions related to the rental of seagoing vessels

• EU Council Decision to allow taxable persons whose annual turnover is no higher than EUR 25 000

• Intra-Community Trade What should the seller do when the transport is organised by his customer?

• ECJ Case C-89/23 (Companhia União de Crédito Popular) – Questions – Whether the  commission which the law grants to the lender for the sale at auction of pledged goods may be regarded as an ancillary service to the principal service
• Ukraine: Commission extends customs duty and VAT waiver on imports of life-saving goods for ten Member States

• Ukraine: Commission extends customs duty and VAT waiver on imports of life-saving goods for ten Member States

Export

• The role of “Importer of Record” (IOR) and “Exporter of records” (EOR) on VAT
• Update about EP Petition by Ine Lejeune (Belgium) on VAT exemption on the transportation of exported goods
• Coronavirus has affected VAT gap in the Netherlands and the EU
• Singapore: Introduction of REX and new preference document
• EU preferential exports to Singapore shall be covered by statements on origin made out by registered exporters as from 1 January 2023
• ATLAS: TARIC/EZT – Trade in goods with Madagascar

• Russia: EU publishes 9th package of sanctions

• Public consultation on the export of cyber surveillance

Fiscal Representation

• When to appoint a tax representative in Europe (EU)?

Fixed Establishment

• Different countries, different VAT

• Chatgpt: How can I react to a tax authority claiming a Fixed Establishment in the European Union?

• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)

Flat Rate Schemes

• Flashback on ECJ Cases – C-524/10 (Commission v Portugal) – Zero rate Portuguese flat-rate agricultural scheme in violation of EU law

Fraud / Tax Evasion

• EU Reverse Charge: What Is It And Who Is It For?

• EPPO Chief Prosecutor: Complexity of cross-border schemes requires elaborate tools and close cooperation between countries

• EPPO: Operation in Italy against criminal group under investigation for massive VAT fraud: 12 arrests, including four public officials

• Insider: Twitter violates EU rules by not counting VAT

• Exchange of views with the European Chief Prosecutor (March 28)

• Understanding the VAT Carousel Fraud

• VAT in the Digital Age [EU Legislation in Progress]
• Comments on C-512/21 (Aquila Part Prod Com SA) – Judgment on tax authorities’ right to question input VAT deductions

• CESOP and payment service providers’ new reporting obligations from 2024

• EPPO busts €25 million VAT fraud spread across eight countries: 17 arrests, including alleged ringleader

• Coronavirus has affected VAT gap in the Netherlands and the EU

• EPPO investigation into cross-border VAT fraud with estimated damages of €32 million: 61 searches in 10 countries and 5 arrests

• Operation ‘Cheap Ink’: EPPO cracks down on €58 million VAT fraud involving office supplies

• The VAT Gap: What the New Report Says and Why It Matters

• EU prosecutor focuses on Bulgaria and Slovenia in case on cross-border VAT fraud

• EPPO investigation into cross-border VAT fraud with estimated damages of €32 million: 61 searches in 10 countries and 5 arrests

• Comments on ECJ C-641/21: How is the place of supply of a service assessed in case of VAT fraud?
• European Commission asks for the public’s view in the fight against corruption

• VAT gap in 2020 amounted to € 93 billion for the total EU – the Netherlands’ share in this amount is €1.7 billion

• VAT gap in 2020 amounted to € 93 billion for the total EU

• ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion

• Actionable VAT Policy Gap in Europe

• Actionable VAT Policy Gap in Europe

• VAT Gap in the EU VAT System – Policy implications to close the VAT Gap

• France: Assets seized in customs fraud investigation concerning imported fashion goods

• Further convictions in Germany in cross-border VAT evasion case – two Slovak citizens imprisoned

Free Trade Agreement

• Recent customs changes – EU trade agreements with third countries

• Commission presents EU-New Zealand trade agreement for ratification

• Policy paper: UK-EU Trade and Cooperation Agreement: Trade Partnership Committee meeting 1 December 2022, agenda and minutes

Group of the Future of VAT (GFV)

• Group on the Future of VAT (GFV) – 39th meeting

Implementation / Reform

• EU VAT reforms tracker

Importation

• Import Control System 2 – Release 2

• Next phase in new EU safety and security requirements for imports from 1 March
• Customs declaration for pallets, containers and enclosures
• The role of “Importer of Record” (IOR) and “Exporter of records” (EOR) on VAT
• European Commission grants relief from import duties and VAT exemption granted for goods imported to Lithuania in 2021 and 2022 to deal with the migration crisis
• Simplified import procedure from Ukraine to the EU how does it work?
• Comments on C-791/22: Should VAT on the importation of illegal EU cigarettes be paid in the first EU country they reach or in the country where the abuse was detected?

• Changes to preference certificates from Ghana

• Roadtrip through ECJ Cases – Focus on ”Exemption” – Exemption for services relating to the importation of goods (Art. 144)
• ATLAS: TARIC/EZT – Trade in goods with Madagascar
• C-677/21 Fluvius Antwerpen and C-461/21 Cartrans Preda planned before the court in the first weeks of January 2023

Intra-Community Transactions

• Understanding the VAT Carousel Fraud
• Comments on ECJ C-664/21: Preliminary Ruling on VAT Exemption Rules for Intra-Community Transactions
• Preliminary ruling on Slovenian VAT exemption rules for intra-community transactions (comments on C-664/21)
• ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necessarilly allowed

• Call-off stock arrangements

• Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state
• Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)
• Intra-Community Trade What should the seller do when the transport is organised by his customer?

Intrastat

• Intrastat thresholds 2023

• 2023 EU VAT registration & Intrastat thresholds

• Intrastat, EMEBI (DEB) thresholds in Europe in 2023

• Intrastat thresholds in 2023

• Many changes in Intrastat thresholds for 2023

• New Intrastat Thresholds For Some Member States In 2023

• Intrastat Thresholds applicable for 2023

Invoice

• The Commission announces the launch of a call for evidence to evaluate the eInvoicing directive
• EU Reverse Charge: What Is It And Who Is It For?
• The Library of VAT in the Digital Age (VIDA)
• ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account

• ViDA and the abolishment of summary invoicing

• Pre-ViDA: Good things to remember about EU VAT invoicing rules
• Obvious errors corrected in a number of language versions Council Directive (EU) 2017/2455
• ViDA – Impact on business processes – Part 8: Digital Reporting Requirements to be filed electronically two days after date of the issuance of the invoice as of Jan 1, 2028
• ViDA – Impact on business processes – Part 7: Content of the invoices (art. 226), 3 new data points as of Jan 1, 2028
• ViDA – Impact on business processes – Part 6: Elimination of the possibility to issue summary invoices (art. 223) as of Jan 1, 2028
• Package of EU VAT changes in the Digital Age part 3
• Comments on ECJ C-247/21: Simplification for a trilateral transaction is not possible if there is no annotation on the invoice
• Comments on ECJ C-247/21: EU case highlights triangulation invoice risks
• Comments on ECJ C-247/21: The simplification for intra-Community triangular transactions works only if the invoice is correctly described
• ECJ: No VAT liability results from showing VAT on invoices to final consumers (C-378/21 – P GmbH)
• ECJ on invoice correction in case of “unsuccessful” triangulations
• Comments on ECJ C-247/21: ECJ on invoice correction in case of “unsuccessful” triangulations
• Comments on ECJ C-247/21: ECJ rules on VAT simplified triangulation scheme

• Prices Displayed in Online Sales are Regulated at EU level

• ECJ C-83/23 (H GmbH) – Questions – Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
• Flashback on ECJ cases C-25/03 (HE) – Purchase of a house, of which one room is an office, is an economic activity

Legal Acts

• Updated current version of the EU VAT Directive 2006/112/EC

Liability (Reverse Charge/Withholding)

• ECJ C-37/23 (Giocevi) – Question – 2009 earthquake – Refund of tax at the rate of 60%
• Comments on ECJ C-378/21: Incorrectly charged VAT
• Comments on C-791/22: Should VAT on the importation of illegal EU cigarettes be paid in the first EU country they reach or in the country where the abuse was detected?
• The Library of VAT in the Digital Age (VIDA)

• Today: Single VAT Registration Roundtable by Ecommerce Europe

• Selling on electronic interfaces – who is accountable for VAT?
• ViDA comments, what are your thoughts? – VATupdate
• VATConsult Newsletter – December 2022

• ViDA – Impact on business processes – Part 3: Member States ”Shall Allow” ”Domestic Reverse Charge” as of Jan 1, 2025 (Art. 194)

• Flashback on ECJ Cases – C-427/10 (Banca Antoniana Popolare Veneta) – Different terms for refunds in fiscal vs civial law

• Proposal European Commission to allow reverse charge on domestic supplies of wood

Margin Scheme

• ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme
• Flashback on ECJ Cases – C-203/10 (Auto Nikolovi) – Profit margin scheme does not apply to supplies of goods as used motor vehicle parts imported into the Union under normal VAT scheme

One Stop Shop

• Webinar – Less Grey ViDA Part 3: Platform Economy (April 12, 2023)
• VAT Expert Group – 33rd meeting on March 14, 2023 – Meeting minutes
• VAT Expert Group – 33rd meeting on March 14, 2023 – Agenda & Presentations on ViDA
• EU OSS and IOSS VAT Standard Audit File (SAF OSS)
• The Library of VAT in the Digital Age (VIDA)
• What Non-EU countries need to know about IOSS & OSS

• ViDA: OSS & I-OSS

• Selling on electronic interfaces – who is accountable for VAT?

• ViDA: EU VAT Registrations – New Special Scheme for transfers of own goods, Extension OSS

• Sovos webinar – OSS Snapshot: Spotlighting the VAT in the Digital Age Announcement (Jan 17, 2023)

• One Stop Shop – OSS

• Sovos webinar – OSS Snapshot: Spotlighting the VAT in the Digital Age Announcement (Jan 17, 2023)

• EU VAT in the Digital Age timetable 2023 to 2028
• Guide to the VAT mini One Stop Shop (MOSS)

• Sovos webinar – OSS Snapshot: Spotlighting the VAT in the Digital Age Announcement (Jan 17, 2023)

• EU One-Stop-Shop OSS for B2C services and events

• EU One-Stop-Shop OSS for B2C services and events

Place of Supply

• Place of supply of services

• Comments on ECJ C-695/20: What does the Fenix Case Mean for VAT Management?
• Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms
• Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss
• Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful
• Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story
• Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans
• Comments on ECJ C-695/20: Article 9a(1) of the VAT Regulation is valid
• Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider

• Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services

• Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011 confirmed
• Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid
• Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers
• Comments on ECJ C-695/20: Regulation providing online platform is liable to pay VAT is valid
• Comments on ECJ C-695/20: Provider of services by electronic means – Taxable person, acting in his or her own name but on behalf of another person
• ECJ C-695/20 (Fenix International – OnlyFans) – Judgment – Art. 9a of the Implementing Regulation is valid
• Referral to ECJ C-69/23 (Streaming Services) – Place of taxation of interactive sessions with Erotic content
• ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland
• Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’.
• Public Consultation: VAT package for travel and tourism (in preparation)
• Comments on ECJ C-641/21: How is the place of supply of a service assessed in case of VAT fraud?

• New VAT treatment for virtual events

• Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

Quick Fixes

• EU quick fixes to e-commerce rules before VAT in the Digital Age

Rate

• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs
• EU-UK Windsor Framework – Northern Ireland Energy Saving Zero-Rating VAT

• EU pushing Cyprus on home VAT bill

• VAT rate developments in Europe to combat energy crisis and inflation

• European Union: Average standard VAT rate is 21,52%, effective VAT rate is 11,62%

• This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans
• Windsor Framework – EU UK Northern Ireland Protocol replacement
• Flashback on ECJ cases C-94/09 (Commission v France) – Application of a reduced rate to transport by car of deceased persons

• EU VAT Buster

• Coronavirus has affected VAT gap in the Netherlands and the EU

• The European Parliament calls for a European Cycling Strategy

• Changes to preference certificates from Ghana
• Flashback on ECJ Cases – C-3/09 (Erotic Center) – Individual cabin for watching movies on demand are not considered ”granting cinema access”

• Manufacturing: How to ease VAT complexities (webinar February 14, 2023)

• Latest tax developments from the sports world

• 2023 VAT Rates in Europe

• 2023 VAT rates in France and in 27 countries of the European Union

• ECJ C-733/22 (Valentina Heights) – Questions – Reduced VAT rate set for accommodation provided by hotels and similar establishments

• VAT rates in Europe 2023: Definition, Actual Value-Added-Tax Rates

• Flashback on ECJ Cases – C-441/09 (Commission v Austria) – No reduced VAT rate to all deliveries, imports and intra-Community purchases of horses
• Flashback on ECJ Cases – C-453/09 (Commission v Germany) – No reduced VAT rate for live animals/horses

Real Estate/Immovable Property

• Municipality Installing Renewable Energy Systems and Removing Asbestos not Subject to VAT (ECJ Judgment)
• Different countries, different VAT
• EU pushing Cyprus on home VAT bill
• Comments on ECJ C-239/22: ECJ rules converted buildings treated as new for VAT purposes if value added
• Comments on ECJ C-239/22: VAT-taxed supply of renovation work follows directly from European VAT Directive
• Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern
• Comments on ECJ C-239/22: The long-awaited judgment of the Court of Justice on renovation projects
• Comments on ECJ C-239/22: VAT Exemption also applies to the supply of a building the first occupation of which took place before its conversion
• Comments on ECJ C-239/22: Promo 54 case – Belgian VAT rules on converted buildings survive legal challenge
• ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building
• Transfer of a Rented Building May qualify for Going Concern
• Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer
• Comments on ECJ C-729/21: The sale of a leased property is a transfer company for VAT purposes
• Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC
• Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?
• Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view
• Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer
• Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred
• Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT

• ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern

• VATConsult Newsletter – December 2022

Real Time Reporting/Continuous Transaction Controls

• The European Commission’s VAT in the Digital Age Reforms have Received an Initial Positive Review from the EDPS
• EESPA’s response to the ViDA proposals
• Upcoming E-Invoicing & E-Reporting mandates in the European Union (incl. ViDA)
• Webinar Sovos/PwC: ViDA: VAT Digital Reporting Obligations and E-Invoicing (March 21, 2023)
• VAT in the Digital Age [EU Legislation in Progress]
• ViDA: Part 3: Electronic invoicing and digital notification of intra-community operations
• The EU’s Ambitious Proposed VAT Rules for the Digital Age
• The Library of VAT in the Digital Age (VIDA)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• ViDA: Digital Reporting Requirements: EU Commission Proposals
• Electronic Invoicing News: Most Recent Information in Europe
• The EU’s fight against VAT carousels will be heavily digital
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• EU rejects pre-clearance e-invoicing – VAT in the Digital Age
• EU VAT in the Digital Age timetable 2023 to 2028
• ViDA – Impact on business processes – Part 10: DRR is to be issued by both the supplier and the customer as of Jan 1, 2028
• ViDA comments, what are your thoughts?
• VATConsult Newsletter – December 2022
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• VAT in the Digital Age: Digital reporting and E-invoicing
• VAT in the Digital Age (ViDA): DRRs and eInvoicing

Refund

• Comments on ECJ C-482/21: The consideration for a supply can also be obtained from a third party
• Comments on C-482/21 (Euler Hermes): Reduction of the basis for assessment of VAT due to irrecoverable Debts
• Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind
• ECJ C-746/22 (Slovenske Energeticke Strojarne) – Questions – VAT refund; procedure; remedies; ban on supplying nova

• VAT Refunds in the GCC and EU

• 13th Directive VAT Rate Guide

• VATConsult Newsletter – December 2022
• ECJ: No VAT liability results from showing VAT on invoices to final consumers (C-378/21 – P GmbH)
• ECJ C-83/23 (H GmbH) – Questions – Refund of VAT wrongly charged to the buyer in case supplier initiated insolvency proceedings
• Joint declaration about VAT regime for goods not being at risk for the Union’s internal market and on the VAT arrangements for cross-border refunds

Registration

• VAT Expert Group – 33rd meeting on March 14, 2023 – Meeting minutes
• The European Commission’s VAT in the Digital Age Reforms have Received an Initial Positive Review from the EDPS
• VAT Expert Group – 33rd meeting on March 14, 2023 – Agenda & Presentations on ViDA

• VAT in the Digital Age for the Single VAT Registration

• VAT in the Digital Age [EU Legislation in Progress]
• 2023 EU VAT registration & Intrastat thresholds
• EU VAT Buster
• The Library of VAT in the Digital Age (VIDA)
• Manufacturing: How to ease VAT complexities (webinar February 14, 2023)

• Businesses call for further facilitation of VAT Registration

• Today: Single VAT Registration Roundtable by Ecommerce Europe
• European Commission releases first look at EU VAT regime changes

• VAT in the Digital Age (ViDA): Single VAT registration

• VAT Registration Thresholds in the EU

Reporting / Compliance

• Comments on ECJ C-695/20: ECJ Judgment in the Fenix Case
• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs
• ‘Fit for 55’: Council adopts decision on market stability reserve

• Does Europe want to abolish VAT returns?

• Amazon deliveries from countries without VAT registration: what does this mean for the OSS report?
• Data on Taxation Trends (source European Commission)
• Different countries, different VAT
• CESOP is an urgent business challenge

• VAT due dates in Europe

• VAT Consult newsletter – March 2023 Newsletter

• This Month in Indirect Tax: VAT Rulings on NewsCorp and OnlyFans

• Who pays VAT – Buyer or Seller?

• CESOP and payment service providers’ new reporting obligations from 2024
• ViDA Analyzed – Part 11: What needs to be reported under ”Digital Reporting Requirements” compared to Art. 226 of the Directive

• European Parliament: Overview on the tax compliance costs faced by European enterprises – with a focus on SMEs

• EU VAT Reform: Timeline

• VAT calendar 2023

• Manufacturing: How to ease VAT complexities (webinar February 14, 2023)
• EU VAT on B2C digital services – MOSS & OSS

• Understanding VAT Between European Countries

• CESOP Non-Compliance penalties

• Digital VAT: Mandatory e-Reporting and e-Invoicing for EU
• VAT in the digital age: towards an obligation of e-invoicing and abolition of the VAT return?

• Validate a VAT number, check the rules in your country, or see if you can claim a refund

• VAT Expansion and Labor Tax Cuts

• An Introduction to EU VAT

• CESOP: VAT reporting for PSP’s – January 2023: Overview current status if implementation in EU

• European Single Market is turning 30

• VATConsult Newsletter – December 2022
• Flashback on ECJ Cases – C-500/10 (Belvedere Costruzioni) – Lengthy Italian VAT procedures may be settled without a decision on the merits – VATupdate
• ViDA – Impact on business processes – Part 3: Member States ”Shall Allow” ”Domestic Reverse Charge” as of Jan 1, 2025 (Art. 194)

• ViDA – Impact on business processes – Part 1: End of the Quick Fix on Call-off simplification, start of Special Scheme for transfer of own goods

• Combined Nomenclature applicable as of 1 January 2023: Regulation (EU) 2022/1998

• Five Key Questions about Unique Device Identification (UDI) Regulation in Europe

• Prices Displayed in Online Sales are Regulated at EU level

• Quantifying VAT Compliance Costs

SAF-T (Standard Audit File for Tax)

• EU OSS and IOSS VAT Standard Audit File (SAF OSS)

Split Payment

• ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account

Supply of Goods

• The European Parliament calls for a European Cycling Strategy
• ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland

Supply of Services

• Place of supply of services
• Comments on ECJ C-695/20: Online platforms and VAT collection
• The European Parliament calls for a European Cycling Strategy
• Referral to ECJ C-69/23 (Streaming Services) – Place of taxation of interactive sessions with Erotic content
• Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’.
• ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions – Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a State aid scheme financed by the European Regional Development Fund
• EU One-Stop-Shop OSS for B2C services and events

Tax Point (When the Chargeable Event Occurs)

• Comments on ECJ C-519/21 : VAT implications of association without legal personality
• Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania
• Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership
• Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax
• Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established
• ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established
• ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland
• ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually provided

Taxable Amount

• Comments on C-180/22 (Mensing) – Opinion: According to AG, VAT in the Mensing case is a taxable amount

• Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – Goods/services supplied for free, used for private purposes (art. 74 & 75)

• Flashback on ECJ Cases C-72/05 (Wollny) – Use of immovable property belonging to a business for private purposes of the taxable person
• ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme
• Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms

• Opinion Statement FC 2/2023 on the VAT Treatment of Compensation Payments

• EU Commission initiative to introduce binding customs valuation information (BCVI)
• Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind
• Comments on ECJ C-482/21: VAT refund on assignments of bad debts

• Binding Valuation Decisions – Commission Drafts for Incorporation into EU Law

• Comments on ECJ C-482/21: Hungary is not acting in violation of EU law by denying an insurer the right to a VAT refund
• Comments on ECJ C-482/21: Credit Insurers confronted with the VAT limits of Bad Debt Relief!
• Comments on ECJ C-482/21: Taxable amount and Insurance of Indemnities
• Comments on ECJ C-507/20: Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt
• ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?
• ECJ C-482/21 (Euler Hermes) – Judgment – Insurance company is seen as 3rd party payment as consideration for the original supply
• ECJ C-461/21 (Cartrans Preda) – AG Opinion – Exemption for (transport) services to imported goods, evidence required?
• Flashback on ECJ Cases – C-311/09 (Commission v Poland) – International passenger transport – Flat-rate taxation of carriers established outside national territory
• Flashback on ECJ Cases – C-489/09 (Vandoorne) – No VAT deduction by intermediate if customer did not pay VAT at source
• ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Questions – Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts
• Flashback on ECJ Cases – C-53/09 & C-55/09 (Loyalty Management UK and Baxi Group) – Payments to suppliers under customer loyalty program in taxable amount
• C-677/21 Fluvius Antwerpen and C-461/21 Cartrans Preda planned before the court in the first weeks of January 2023
• Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car
• ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions – Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a State aid scheme financed by the European Regional Development Fund
• Flashback on ECJ Cases C-494/04 (Heintz van Landewijck) – Obligation to reimburse amounts paid for the purchase of excise stamps which correspond to VAT

Taxable Person

• Comments on ECJ C-612/21 & C-616/21 whether in the underlying cases the activities by a municipality are to be considered to constitute an economic activity performed by a taxable person for VAT purposes or not?
• Flashback on ECJ Cases – C-408/06 (Götz) – The activity of transferring delivery reference quantities for remuneration, carried out by milk-quota sales points, constitutes an economic activity
• Comments on ECJ C-612/21 & C-616/21: whether municipalities acting as a taxable person – no – taxpayer win
• Municipality Installing Renewable Energy Systems and Removing Asbestos not Subject to VAT (ECJ Judgment)
• Comments on ECJ C-612/21: A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources
• Comments on ECJ C-616/21: A municipality is not a taxable person for contracting out removal of asbestos
• Comments on ECJ C-616/21: Polish municipality not subject to VAT for removing asbestos-containing products from homes
• Comments on ECJ C-612/21: Polish municipality not subject to VAT for installation systems renewable energy sources
• Comments on ECJ C-612/21 & C-616/21: Municipal RES Projects and Asbestos Removal are not an economic activity
• Comments on ECJ C-612/21 & C-616/21: Municipalities are not taxable persons for which they receive subsidies
• ECJ C-612/21 Gmina O. (Municipality of O.) – Judgment – A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources
• ECJ C-616/21 Gmina L. (Municipality of L.) – Judgment – A municipality is not a taxable person for contracting out removal of asbestos
• Flashback on ECJ Cases C-430/04 (Feuerbestattungsverein Halle) – Public bodies are taxable persons in case of competition with private persons
• Comments on ECJ C-695/20: What does the Fenix Case Mean for VAT Management?
• Comments on ECJ C-695/20: ECJ rules on VAT liability of online platforms for underlying services
• Comments on ECJ C-519/21 : VAT implications of association without legal personality
• Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms
• ECJ will rule on VAT on local government subsidies in March
• Comments on ECJ C-695/20: Commissioner’s fiction in VAT implementing regulation not in conflict with VAT directive
• Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss
• Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful
• Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story
• Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans
• Comments on ECJ C-695/20: Article 9a(1) of the VAT Regulation is valid
• Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider

• Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services

• Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011 confirmed
• Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid
• Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers
• Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court
• Comments on C-695/20 (Fenix): Online platforms and VAT collection
• Who pays VAT – Buyer or Seller?
• Transfer of a Rented Building May qualify for Going Concern
• Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer
• Comments on ECJ C-729/21: The sale of a leased property is a transfer company for VAT purposes
• Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania
• Flashback on ECJ cases C-378/02 (Waterschap Zeeuws Vlaanderen) – Public authority – Transaction engaged in as taxable person and transaction engaged in as non-taxable person – Right to adjustment and deduction
• Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC
• Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?
• Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership
• Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax
• ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established
• ECJ C-60/23 (Digital Charging Solutions) – Questions – Charging electric vehicles
• Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles
• ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?
• ECJ to rule on VAT treatment of director fees
• VAT & Digital Services: European Commission on NFTs and Implications from OnlyFans ECJ Case
• ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Questions – Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a State aid scheme financed by the European Regional Development Fund
• Flashback on ECJ cases C-25/03 (HE) – Purchase of a house, of which one room is an office, is an economic activity
• Comments on ECJ C-695/20: ECJ holds online platform operator liable for VAT collected from customers

Taxable Transaction

• Flashback on ECJ Cases – C-408/06 (Götz) – The activity of transferring delivery reference quantities for remuneration, carried out by milk-quota sales points, constitutes an economic activity
• Municipality Installing Renewable Energy Systems and Removing Asbestos not Subject to VAT (ECJ Judgment)
• Comments on ECJ C-612/21: A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources
• Comments on ECJ C-616/21: A municipality is not a taxable person for contracting out removal of asbestos
• Comments on ECJ C-616/21: Polish municipality not subject to VAT for removing asbestos-containing products from homes
• Comments on ECJ C-612/21: Polish municipality not subject to VAT for installation systems renewable energy sources
• Comments on ECJ C-607/20: Accounting for VAT on services given free of charge in the context of a UK business that had given vouchers to its staff to recognize merit
• Comments on ECJ C-612/21 & C-616/21: Municipal RES Projects and Asbestos Removal are not an economic activity
• New ECJ Referral: BFH is re-referring Norddeutsche Gesellschaft für Diakonie mbH (C-141/20) to the ECJ
• ECJ C-68/23 (Finanzamt O) – Questions – Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents

• Case study: supplies of goods with installation

• CFE Opinion Statement on the VAT Treatment of Compensation Payments

• Comments on ECJ C-695/20: ECJ rules on VAT liability of online platforms for underlying services
• Comments on ECJ C-695/20: Commissioner’s fiction in VAT implementing regulation not in conflict with VAT directive
• Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss
• Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful
• Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story
• Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans
• Comments on ECJ C-695/20: Article 9a(1) of the VAT Regulation is valid
• Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider

• Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services

• Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011 confirmed
• Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid
• Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers
• Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court
• Comments on C-695/20 (Fenix): Online platforms and VAT collection
• Who pays VAT – Buyer or Seller?
• ECJ Cases related to ”Barter deals”
• Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer
• Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred
• Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established
• Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT
• Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles
• ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern
• ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?
• ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies
• Preliminary questions to the ECJ by Poland about expropriation of farmers
• VAT on Termination Payments
• Comments on ECJ C-677/21: Invoicing of illegally consumed electricity by the network operator to power thieves with or without VAT?
• Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity
• Comments on ECJ C-677/21: Unlawful use of energy a supply of goods
• Comments on ECJ C-677/21: VAT is also due in the event of an unlawful purchase of electricity (AG Opinion)
• Comments on C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity)
• ECJ C-677/21 (Fluvius Antwerpen) – AG Opinion – Unlawful use of energy a supply of goods
• Flashback on ECJ Cases C-233/05 (V.O.F. Dressuurstal Jespers) – Work in a movable state – Concept of ‘manufactured goods’ – Horse subject to training and training
• ViDA – Impact on business processes – Part 1: End of the Quick Fix on Call-off simplification, start of Special Scheme for transfer of own goods
• Flashback on ECJ Cases – C-53/09 & C-55/09 (Loyalty Management UK and Baxi Group) – Payments to suppliers under customer loyalty program in taxable amount
• Comments on ECJ C-607/20: VAT is not due on free employee benefits under incentive schemes
• Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car

Tax Authorities / Penalties

• EU: Providing evidence in case of a VAT audit

• YOUR HELP NEEDED: Please complete the short EU survey on Cross-Border VAT Disputes (Vienna University)

• Cross-Border VAT Disputes: Short EU Survey (Vienna University)

• Report shows broad range of penalties for customs infringements 
• Extension of VAT Exemption for specific taxable individuals
• EU prosecutor focuses on Bulgaria and Slovenia in case on cross-border VAT fraud
• CESOP Non-Compliance penalties
• Commission Report: Assessment of customs infringements and penalties in Member States
• Flashback on ECJ cases C-139/84 (Van Dijk’s Boekhuis BV) – The concept of making an article implies the creation of an article that did not previously exist
• ECJ C-674/22 (Gemeente Dinkelland) – Questions – Reimbursement Default interest in case there is a right to a refund of taxes levied in breach of EU law
• VAT & Digital Services: European Commission on NFTs and Implications from OnlyFans ECJ Case

Technology

• Oracle: Validating a New VAT ID at the Time of Data Entry

• Manufacturing: How to ease VAT complexities (webinar February 14, 2023)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)

TOGC (Transfer of a Going Concern)

• Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern
• VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment)
• Transfer of a Rented Building May qualify for Going Concern
• Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer
• Comments on ECJ C-729/21: The sale of a leased property is a transfer company for VAT purposes
• Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC
• Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime?
• Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view
• Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer
• Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred
• Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT
• ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern
• ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies

TOMS (Tour Operators Margin Scheme)

• Medical Meetings and Events: Who’s responsible for identifying VAT exposure and recovery?

• EU overhaul of tourism operators VAT scheme may slip – TOMS

• Public Consultation: VAT package for travel and tourism (in preparation)
• Group on the Future of VAT (GFV) – VAT treatment of the travel and tourism sector
• Flashback on ECJ Cases – C-31/10 (Minerva Kulturreisen) – TOMS does not apply to the individual sale of opera tickets by a travel agent without a travel service being provided

Triangulation

• Comments on ECJ C-247/21: Failure to mention reverse charge in triangular transactions

• VAT TV – Complex chain transactions with Gorka Echevarria

• Comments on C-247/21 (Luxury Trust Automobil GmbH) – EU: what do you need to know about triangulation
• Comments on ECJ C-247/21: Involved in supply chain transactions? Send a correct invoice!
• Comments on ECJ C-247/21: – Failed triangular transaction due to formal deficiency
• Comments on C-247/21 (Luxury Trust Automobil GmbH) – Simplified VAT procedure in intra-Community triangular transactions
• Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)
• Comments on ECJ C-247/21: Simplification for a trilateral transaction is not possible if there is no annotation on the invoice
• Comments on ECJ C-247/21: EU case highlights triangulation invoice risks
• Comments on ECJ C-247/21: The simplification for intra-Community triangular transactions works only if the invoice is correctly described
• ECJ on invoice correction in case of “unsuccessful” triangulations
• Comments on ECJ C-247/21: ECJ on invoice correction in case of “unsuccessful” triangulations
• Comments on ECJ C-247/21: ECJ rules on VAT simplified triangulation scheme

VAT Committee

• Guidelines VAT Committee Meetings up until 5 April 2023 

• EU VAT Committee publishes working paper on non-fungible tokens

• NFT’s – VAT Committee’s Initial Reflections
• Analysis of the EU VAT Committee Working Paper on treatment of NFTs
• EU: VAT Committee Working Paper on Treatment of NFTs
• Non-Fungible Tokens an Electronic Service for VAT – EU VAT Committee
• VAT Committee – 122th meeting – March 20, 2023 – Agenda & Working Papers
• VAT Committee – Minutes of the 121th meeting on October 21, 2022
• VAT & Digital Services: European Commission on NFTs and Implications from OnlyFans ECJ Case
• Importation of leased goods to be used for taxed activities – Right to deduct VAT for the lessee?

VAT Expert Group

• VAT Expert Group – 33rd meeting on March 14, 2023 – Meeting minutes
• VAT Expert Group – 33rd meeting on March 14, 2023 – Agenda & Presentations on ViDA
• VAT Expert Group: 33rd meeting on March 14, 2023 – Agenda
• VEG – Minutes 32nd meeting of December 6, 2022

VAT Group

• CFE Opinion Statement FC 3/2023 on VAT Groups

• Comments on ECJ C-141/20: A preliminary ruling regarding German VAT Group rules
• Comments on ECJ C-141/20 & C-269/20: ECJ decisions on the German VAT Group
• Comments to ECJ C-141/20 & C-269/20: ECJ oracles about the German fiscal unity for VAT
• Comments on ECJ C-141/20 & C-269/20: Update on jurisprudence relating to VAT grouping rules

VAT Identification Number

• Oracle: Validating a New VAT ID at the Time of Data Entry

• Platform operators’ customer awareness process: Control of tax registration number and VAT registration number

VATUpdate Content

• Upcoming E-Invoicing & E-Reporting mandates in the European Union (incl. ViDA)

• VAT Country guides of the European Union Countries

• 888 ECJ VAT Cases are now available on www.vatupdate.com
• The Library of VAT in the Digital Age (VIDA)
• ECJ VAT Cases decided in 2023 (incl. orders)
• Updated current version of the EU VAT Directive 2006/112/EC
• ViDA comments, what are your thoughts? – VATupdate

ViDA

• Webinar – Less Grey ViDA Part 3: Platform Economy (April 12, 2023)

• What the ViDA Regulation Means for U.S. Companies

• Insurance Europe responds to European Commission ViDA proposal

• IDW comments on the initiative “Vat in the Digital Age” (VIDA) of the European Commission

• Sweden‘s Memorandum on European VAT Directive Changes

• Major EU developments in e-invoicing and digital VAT reporting

• EURACTIV’s Position on the European Commission’s proposal for VAT in the digital age

• EU VAT Overhaul Unrealistic, Companies and Business Groups Say

• VAT in the digital age (VIDA): A look into the proposal (part 2)

• ViDA Feedback from: European Automotive Service and Repair Association (EASRA)

• EU VAT in the Digital Age ViDA update

• ViDA: Feedback from: CFE Tax Advisers Europe

• ViDA Feedback from: International Chamber of Commerce

• ViDA Feedback from: Mouvement des Entreprises de France (MEDEF)

• ViDA Feedback from: Federation of Swedish Business Owners

• ViDA Feedback from: Confederation of Finnish Industries

• Input into the public consultation of the European Commission on ViDA: International VAT Association

• ETAF feedback on the ViDA package

• Input into the public consultation of the European Commission on ViDA: DIGITALEUROPE

• Input into the public consultation of the European Commission on ViDA: Finnish Commerce Federation

• Input into the public consultation of the European Commission on ViDA: INDEPENDENT RETAIL EUROPE

• Does Europe want to abolish VAT returns?

• Input into the public consultation of the European Commission on ViDA: EFAMA

• Input into the public consultation of the European Commission on ViDA: TEI

• Input into the public consultation of the European Commission on ViDA: MDDP

• Input into the public consultation of the European Commission on ViDA: Business Europe

• Input into the public consultation of the European Commission on ViDA: Johan Briantais

• Input into the public consultation of the European Commission on ViDA: EU Travel tech

• ViDA – Portuguese Parliament: Opinion on the application of the Principles of Subsidiarity and Proportionality

• Input into the public consultation of the European Commission on ViDA: IDW Institut der Wirtschaftsprüfer in Deutschland e.V.

• Input into the public consultation of the European Commission on ViDA: FedEx Express

• Webinar – Less Grey ViDA Part 3: Platform Economy (April 12, 2023)

• ViDA – Interview with Carmen Muñiz Sánchez, Head of Sector in DG TAXUD’s VAT Policy Unit

• Input into the public consultation of the European Commission on ViDA: Inter IKEA Group

• VAT in the Digital Age (ViDA): A Look into the Proposal (part 1)

• Input into the public consultation of the European Commission on ViDA: EuroCommerce

• Input into the public consultation of the European Commission on ViDA: Sovos

• VAT in the Digital Age – part 2: E-invoicing (blog)

• VIDA – VAT revolution at the EU level

• Input into the public consultation of the European Commission on ViDA: Siemens AG

• Input into the public consultation of the European Commission on ViDA: DATEV eG

• Input into the public consultation of the European Commission on ViDA: ETNO/GSMA

• 4APPS: VAT in the Digital Age, is your company sufficiently prepared?

• Italian Banking Association (ABI) – Input into the public consultation of the European Commission on VAT in the Digital Age (ViDA)à

• EU quick fixes to e-commerce rules before VAT in the Digital Age
• VAT Expert Group – 33rd meeting on March 14, 2023 – Meeting minutes

• InHouse Tax Forum (Belgium) – Input into the public consultation of the European Commission on VAT in the Digital Age (ViDA)

• Newly proposed VAT rules for sharing economy platforms – some fine-tuning needed?
• The European Commission’s VAT in the Digital Age Reforms have Received an Initial Positive Review from the EDPS

• Present and Future Challenges of EU VAT – Towards a digital VAT management

• Less Grey Webinar – VIDA Part 2: E-invoicing and real-time reporting (22 March 2023)

• VAT Expert Group – 33rd meeting on March 14, 2023 – Agenda & Presentations on ViDA
• EESPA’s response to the ViDA proposals

• VAT in the digital age – modernising the European VAT system – Factsheet

• Upcoming E-Invoicing & E-Reporting mandates in the European Union (incl. ViDA)
• EU Public Consultation on E-Invoicing Directive

• EDPS Opinion on the package of legislative Proposals on VAT in the Digital Age

• EU data agency reviews VAT in the Digital Age

• European Parliament briefing: VAT in the digital age

• Webinar Sovos/PwC: ViDA: VAT Digital Reporting Obligations and E-Invoicing (March 21, 2023)

• Sovos eBook: What is VAT in the Digital Age (ViDA)?

• Sovos eBook: What is VAT in the Digital Age (ViDA)?

• European Parliament prepares its work on VAT in the digital age

• VAT in the Digital Age: How Could it Affect Your Business?

• Less Grey Webinar – VIDA Part 1: Introduction (Slide deck), Part 2 on e-invoicing and real-time reporting on March 22

• EU VAT Reforms Tracker
• VAT in the Digital Age for the Single VAT Registration

• European Data Protection Supervisor (EDPS) Opinion on the ViDA Proposal

• Less Grey Webinar – VIDA Part 1: Introduction (Slide deck), Part 2 on e-invoicing and real-time reporting on March 22

• European Data Protection Supervisor Opinion on ViDA

• VAT in the Digital Age — Part 1: EU E-Invoicing Requirements: When not If
• European Parliament Maps out VAT in the Digital Schedule
• VAT in the Digital Age [EU Legislation in Progress]

• Less Grey Webinar – VIDA Part 1: Introduction (Slide deck), Part 2 on e-invoicing and real-time reporting on March 22

• ViDA: Part 3: Electronic invoicing and digital notification of intra-community operations
• ViDA Analyzed – Part 11: What needs to be reported under ”Digital Reporting Requirements” compared to Art. 226 of the Directive

• Less Grey Webinar – VIDA Part 1: Introduction (Slide deck), Part 2 on e-invoicing and real-time reporting on March 22

• What we hear as feedback to the ViDA proposal (feedback due April 4, 2023)

• ViDA – extension of OSS

• ViDA – VAT in the Digital Age and its impact on invoices

• Viva la ViDA? Will the EU’s grand plan for VAT be as revolutionary as promised?

• The EU’s Ambitious Proposed VAT Rules for the Digital Age

• VAT in the Digital Age: The Questions Everyone is Asking Answered

• EU VAT in the Digital Age (ViDA)

• Paper invoicing in EU trade history?

• ViDA guide: Navigating the VAT in the Digital Age proposal

• VAT in the Digital Age: How and When is ViDA Likely to Impact My Business?

• ECON hearing: Swedish Presidency aims for DAC 8 deal by the end of its term and make progress on ViDA

• ViDA Proposal Now Available In All EU Languages

• ViDA available in all languages – the clock now starts ticking to submit feedback (deadline 4 April 2023)

• VAT in the Digital Age – part 1: Introduction – Blog of Less Grey

• Finland’s view on ViDA

• The Library of VAT in the Digital Age (VIDA)

• Business Europe – VAT in the Digital Age: what it needs to be successful

• ViDA proposals available in all languages in the week of Feb 6, 2023 – Consultation period extended till at least April 1, 2023

• EU VAT reforms tracker

• VAT Life. Second part. Towards a single Community VAT register

• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• ViDA: digital reporting based on e-invoicing – VATupdate

• ViDA proposals still only available in English – eight-week feedback period is (continuously) being extended

• Main Reforms of EU VAT Regime

• Memorandum on proposed amendments to VAT EU Directive for Digital Age

• January 2023: E-Invoicing & VAT compliance updates

• ViDA and the abolishment of summary invoicing
• EU’s VAT in the digital age: implications for the UK
• Today: Single VAT Registration Roundtable by Ecommerce Europe
• ViDA: EU VAT Registrations – New Special Scheme for transfers of own goods, Extension OSS
• ViDA: Digital Reporting Requirements: EU Commission Proposals

• ViDA: Platform economy: main changes for accommodation and passenger transport

• ViDA – Impact on business processes – Part 12: Definition of an European Standard of Electronic Invoice (Art. 218)

• Modernising the EU’s VAT system by embracing the digital transition

• ViDA: Consultation of the Commission due April 4, 2023

• EU VAT in the Digital Age ViDA timetable update

• Digital VAT: Mandatory e-Reporting and e-Invoicing for EU
• European Commission releases first look at EU VAT regime changes
• The EU’s fight against VAT carousels will be heavily digital

• Sovos recorded webinar: VAT in the Digital Age: Update on the European Commission’s Digital Reporting Requirements Announcement

• VAT adapts to the digital age thanks to the VIDA directive!

• VAT in the digital age: towards an obligation of e-invoicing and abolition of the VAT return?
• Sovos webinar – OSS Snapshot: Spotlighting the VAT in the Digital Age Announcement (Jan 17, 2023)
• ViDA – The European Union promotes B2B electronic invoicing

• VAT in the digital age: Proposal for digital reporting requirements and e-invoicing

• VAT in the Digital Age: European Commission proposes major changes (Baker Tilly)

• Marosa: VAT in the Digital Age

• European Commission publishes VAT in the Digital Age proposals

• ViDA: Reform 2024-2026 and Alignment in Europe

• Draft VIDA Directive: further VAT simplifications and clarifications in perspective

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• VAT in the Digital Age Initiative Proposal for EU (Denmark consultation)

• All you need to know about ViDA

• EU rejects pre-clearance e-invoicing – VAT in the Digital Age
• Sovos webinar – OSS Snapshot: Spotlighting the VAT in the Digital Age Announcement (Jan 17, 2023)

• ViDA – Impact on business processes – Part 11: Clearance systems can only be applied up to 1 January 2028, ensuring the convergence with the EU digital reporting system

• EU VAT in the Digital Age timetable 2023 to 2028
• ViDA – Impact on business processes – Part 10: DRR is to be issued by both the supplier and the customer as of Jan 1, 2028
• ViDA – Impact on business processes – Part 9: After Jan 1, 2028, Member States MAY have the option to implement E-Reporting for domestic transactions
• ViDA – Impact on business processes – Part 8: Digital Reporting Requirements to be filed electronically two days after date of the issuance of the invoice as of Jan 1, 2028
• ViDA – Impact on business processes – Part 7: Content of the invoices (art. 226), 3 new data points as of Jan 1, 2028
• ViDA – Impact on business processes – Part 6: Elimination of the possibility to issue summary invoices (art. 223) as of Jan 1, 2028

• Package of EU VAT changes in the Digital Age part 3

• Package of EU VAT changes in the Digital Age part 2

• ViDA – Impact on business processes – Part 5: E-Invoices subject to DRR shall be issued no later than 2 working days following the chargeable event as Jan 1, 2028
• ViDA – Impact on business processes – Part 5: E-Invoices subject to DRR shall be issued no later than 2 working days following the chargeable event as Jan 1, 2028

• VAT life. First part. VAT and collaborative economy

• EU VAT in the Digital Age ViDA adopted by EC

• ViDA: EU VAT Directive 2006/112/EC – Old. vs new articles & updated version of the Directive

• ViDA comments, what are your thoughts? – VATupdate
• VATConsult Newsletter – December 2022
• ViDA – Impact on business processes – Part 4: Invoices SHALL be issued in a structured electronic format if subject to Digital Reporting Requirements as of Jan 1, 2028

• Vat in the Digital Age (ViDA) Proposal Published

• Swedish Presidency of the Council of the European Union Sets Out Priorities

• Package of EU VAT changes in the Digital Age part 1

• VAT in the Digital Age (“ViDA”) – The digital future of VAT

• ViDA – Impact on business processes – Part 3: Member States ”Shall Allow” ”Domestic Reverse Charge” as of Jan 1, 2025 (Art. 194)
• ViDA – Impact on business processes – Part 1: End of the Quick Fix on Call-off simplification, start of Special Scheme for transfer of own goods
• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• European Commission publishes the “VAT in the Digital Age” package

• VAT in the Digital Age (ViDA): Single VAT registration
• VAT in the Digital Age (ViDA): Platform Economy Update

• VAT in the Digital Age (ViDA)

• VAT in the Digital Age: The Platform economy
• Sovos webinar – OSS Snapshot: Spotlighting the VAT in the Digital Age Announcement (Jan 17, 2023)

• VAT in the Digital Age | Season 3 Episode 1 | TBI Expert View

• VAT in the Digital Age: Digital reporting and E-invoicing
• VAT in the Digital Age: VAT treatment of the platform economy

• EU definitive VAT system lives?

• The European e-invoice, what the EU Commission’s proposed package of changes has to say

• EU VAT in the Digital Age (ViDA) Reforms

• EU VAT in the Digital Age: major tax and legal implications for businesses

• VAT in the Digital Age (ViDA): DRRs and eInvoicing

• KPMG VAT in the digital age (ViDA) report

• EU e-invoicing legal barriers to be cleared 2028 – VAT in the Digital Age (ViDA)

• New EU VAT rules for accommodation rentals and passenger transport

• Impact of EU “VAT in the Digital Age” proposals on UK/non-EU organisations

• Impact of EU “VAT in the Digital Age” proposals on UK/non-EU organisations

Vouchers

• ECJ C-68/23 (Finanzamt O) – Questions – Definition of single-purpose and multi-purpose vouchers – Tax treatment of prepaid cards or vouchers for the purchase of digital contents
• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• Vouchers from a VAT perspective

• European Union and Switzerland: Vouchers from a VAT perspective

War in Ukraine

• EU agrees 10th package of sanctions against Russia

• Standing with Ukraine: How customs and tax policy contributes to the EU response

• Statement by President von der Leyen on the 10th package of sanctions against Russia

• Polish press reports on the possible 10th package of EU sanctions against Russia

• European Union: EU adopts further sanctions against Russia

• FAQs on sanctions adopted following Russia’s military aggression against Ukraine and Belarus’ involvement in it.

• Russia: EU publishes 9th package of sanctions
• Ukraine: Commission extends customs duty and VAT waiver on imports of life-saving goods for ten Member States
• Ukraine: Commission extends customs duty and VAT waiver on imports of life-saving goods for ten Member States

Webinar/Event/Podcast

• Webinar – Less Grey ViDA Part 3: Platform Economy (April 12, 2023)

• Pagero webinar: ViDA – current state and what to expect next (April 27, 2023)

• VAT in the Digital Age – part 2: E-invoicing (blog)
• Less Grey Webinar – VIDA Part 2: E-invoicing and real-time reporting (22 March 2023)

• VAT Summit 24-26 May 2023 @ Barcelona

• Less Grey Webinar – VIDA Part 1: Introduction (Slide deck), Part 2 on e-invoicing and real-time reporting on March 22
• Less Grey Webinar – VIDA Part 1: Introduction (Slide deck), Part 2 on e-invoicing and real-time reporting on March 22
• Less Grey Webinar – VIDA Part 1: Introduction (Slide deck), Part 2 on e-invoicing and real-time reporting on March 22
• Less Grey Webinar – VIDA Part 1: Introduction (Slide deck), Part 2 on e-invoicing and real-time reporting on March 22

• Event Business Europe on April 18, 2023: VAT in the digital age: digital/real-time reporting – Implications for businesses and compliance processes

• Event: Annual VAT Summit (VAT Forum)

• VAT in the Digital Age – part 1: Introduction – Blog of Less Grey

• Event Business Europe on April 18, 2023: VAT in the digital age: digital/real-time reporting – Implications for businesses and compliance processes

• Manufacturing: How to ease VAT complexities (webinar February 14, 2023)

• IVA webinar – 7 February 2023 – Construction and land related services

• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• Import into the EU :The practicalities

• Ryan VAT News from the EU VAT Member States

• Today: Single VAT Registration Roundtable by Ecommerce Europe
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• Sovos webinar – OSS Snapshot: Spotlighting the VAT in the Digital Age Announcement (Jan 17, 2023)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)
• Sovos webinar – OSS Snapshot: Spotlighting the VAT in the Digital Age Announcement (Jan 17, 2023)
• Madrid VAT Forum 2023 – 9th February 2023 (online event)

• Pagero webinar: ViDA – current state and what to expect next (April 27, 2023)