February 22, 2024
A Dutch Case – Reimbursement Default interest in case there is a right to a refund of taxes levied in breach of EU law
February 29, 2024
A Bulgarian Case – The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable
A Czech Case – Proof of recipient of the goods to apply Exemption for Intra-Community supplies
March 7, 2024
An Italian Case – No right to deduct VAT if costs are not proportionate to the income
A Latvian Case – 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
March 13, 2024
A Belgian Case – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building
March 14, 2024
A Danish Case – Whether the VAT charged on the Danish media licence fee between 2007 and 2017 should be refunded
Cases raised by the Netherlands – Does the exemption for the management of mutual funds apply to a pension fund?
A Polish case – Split payment: Transfer funds of the insolvent taxpayer’s VAT account
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- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
