European Union Looking back @2021 #20: ECJ cases decided in 2021 on ”Right to deduct VAT/Refund of VAT” 20 December 2021
European Union Agenda of the ECJ VAT cases – 4 cases already announced for January 2022, 3 decisions, 1 AG Opinion 20 December 2021
European Union Looking back @2021 #19: EU VAT Committee met twice and a proposal to transform it into comitology committee was discussed 19 December 2021
European UnionItaly Council Implementing Decision allowing Italy to apply mandatory B2B E-Invoicing till Dec 2024 published 18 December 2021
European UnionWorld Looking back @2021 #18: VAT Grouping, a tool to avoid VAT leakage, optimize VAT receivables and simplify processes 18 December 2021
AustriaEuropean Union Flashback on ECJ Cases – C-166/05 (Heger) – The transfer of a fishing right in the form of a fishing license is a service relating to immovable property 17 December 2021
European Union ECJ Customs C-640/21 (Six Zollner Electronic) – Interpretation of Article 173 of the UCC customs declaration amendment procedure 17 December 2021
European UnionHungary ECJ C-615/21 (Napfeny Toll) – Questions – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT 17 December 2021
European Union Looking back @2021 #17: Environmental Tax – Will Plastic Tax stop pollution? 17 December 2021
European Union Looking back @2021 #16: SAF-T (or equivalent) regulations, some more countries will implement 16 December 2021
European Union VAT Remittance: The last piece of the puzzle to a full VAT Compliance life cycle 16 December 2021
European UnionPoland Flashback on ECJ Cases – C-169/12 (TNT Express Worldwide (Poland)) – VAT liability for transport and shipping services 16 December 2021
European Union European Commission plans a revision of the EU VAT E-Commerce package in 2022 15 December 2021
European Union VAT rate proposal also includes changes to place of supply rules for electronic services 15 December 2021
European Union New rules for VAT rates lead to choice stress and increasing complexity 15 December 2021
European Union Agenda of the ECJ VAT cases – Next 2 cases will be dealt with on January 13, 2022 14 December 2021
European Union ECJ: Deduction of input VAT only after supplier’s status as taxable person has been verified 14 December 2021
European Union VAT Expert Group meeting #30 on Nov 29, 2021: Discussion on Platform Economy, ECJ VEGA International 13 December 2021
European Union Internet consultation Payment Service Providers Directive Implementation Act 13 December 2021
European Union Roadtrip through ECJ Cases – Focus on ”Exemption – The ”leasing or letting of immovable property” (Art. 135(1)(l)) 12 December 2021
BelgiumEuropean Union Flashback on ECJ Cases – C-436/10 (BLM) – Private use of immovable property is not exempted 12 December 2021
BelgiumEuropean Union Flashback on ECJ Cases – C-55/14 (Régie communale autonome du stade Luc Varenne) – Making available sport infrastructure for a fee incl. additional services is not VAT exempted 12 December 2021