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
European UnionFrancePoland Looking back @2021 #12: Poland and France to introduce optional taxation of Financial Services – Exemption may not longer be applied 12 December 2021
European UnionLatvia ECJ C-598/20 (AS Pilsētas zemes dienests) – Order – Leasing of immovable property under a compulsory lease regime is excluded from the VAT exemption 12 December 2021
European UnionGermany Comments on ECJ C-868/19: Restrictions for partnerships to be controlled companies in VAT groups are inadmissible under EU VAT law 10 December 2021
European Union Know Your Supplier EU VAT ruling – No VAT Deduction for supplies by unknown parties! 10 December 2021
European Union Looking back @2021 #10: 50 ECJ VAT Cases decided (incl. orders) in 2021 10 December 2021
Czech RepublicEuropean Union ECJ C-154/20 (Kemwater ProChemie) – Judgment – No Right to deduct VAT on services supplied by an unknown entity 09 December 2021
European UnionItaly Flashback on ECJ Cases – C-228/05 (Stradasfalti) – VAT Committee need to be consulted if a Member State want to restrict VAT deduction of capital goods 09 December 2021
EstoniaEuropean Union Estonia is authorized to limit to 50% the right to deduct the input VAT on passenger cars 08 December 2021
European Union VAT and excise duty also due for seized smuggled cigarettes according to AG ECJ 08 December 2021
European Union Commentary on ECJ C-294/20 (GE Auto Service Leasing GmbH) – The European court reaffirms the significance of tax deadlines 08 December 2021
European Union Christmas Sales Success: Getting VAT Compliance Right for the Festive Period 08 December 2021
European Union Ecofin agreement on VAT rates also includes changes to the ”Place of Supply” with regard to services supplied via electronic means 07 December 2021
European Union Article Ben Terra of 10Y+ ago and still valid … ”Europe’s failing VAT system” 07 December 2021
European Union New rules on VAT rates offer Member States more flexibility while supporting the EU’s green, digital and public health priorities 07 December 2021