Category - European Union

European Union

Growing importance of the ECJ case C-235/18 (Vega International) on similar business models, also VAT treatment of charging electric vehicles

29 November 2021

Belgium European Union France Germany Netherlands

Different VAT rules within the EU (importation of goods)

29 November 2021

European Union

Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9)

29 November 2021

European Union Poland

Flashback on ECJ Cases – C-72/13 (Gmina Wrocław) – Transfer by a municipality of elements of its heritage

29 November 2021

European Union Portugal

Flashback on ECJ Cases – C-174/14 (Saudaçor) – Company of the Azores Autonomous Region carries out economic activity

29 November 2021

Austria European Union

Commentary on ECJ cases on “management of special investment funds”

29 November 2021

European Union

ECJ VAT Cases – Developments in November 2021

29 November 2021

European Union

EU Carbon Border Adjustment Mechanism: ensuring your supply chain is compliant

29 November 2021

European Union

Commentary on ECJ C-334/20 (Amper Metal) – Advertising expenses and VAT deduction

29 November 2021

European Union

ECJ C-358/20: A tax authority may require taxpayers to pay the VAT due on taxable transactions

28 November 2021

European Union United Kingdom

ECJ Case – C-103/09 (Weald Leasing) – Contractual conditions constituting abuse must be redefined

28 November 2021

European Union

Changes to Intrastat Reporting Obligations per Jan 1, 2022

28 November 2021

European Union

Arm’s Length Principle and Taxable Amount in the VAT Directive

27 November 2021

European Union Sweden

Flashback on ECJ VAT Cases – C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost

27 November 2021

European Union Spain

Flashback on ECJ Cases – C-285/10 (Campsa Estaciones de Servicio) – Extension of withdrawal rules to transactions between related parties at prices apparently lower than normal market prices

27 November 2021

European Union

EU – The VAT Commission discussed the OSS regime for VAT groups

27 November 2021

European Union

VAT Cross Border Rulings (CBR)

27 November 2021

European Union

Three new ECJ VAT cases before the European Court of Justice

27 November 2021

Bulgaria European Union

ECJ C-620/21 Momtrade Ruse vs BG (Questions): VAT exemption for social services to natural persons in other member states?

27 November 2021

European Union Romania

ECJ VAT C-519/21 (DGRFP Cluj) – Questions – Cooperation agreement, VAT arrears, right to deduct

26 November 2021

European Union

Agenda of the ECJ VAT cases – ECJ already in X-Mas modus? 1 judgment in December 2021

26 November 2021

European Union

The responsibility of digital platforms in the collection of VAT from July 1, 2021

26 November 2021

Bulgaria European Union

Flashback on ECJ Cases – C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction did not take place

26 November 2021

Bulgaria European Union

Flashback on ECJ Cases – C-153/11 (Klub) – VAT Deduction even if capital good is not immediately used for business purposes

26 November 2021

European Union Hungary

ECJ C-334/20 (Amper Metal Kft.) – Judgment – Excessive advertising costs allow for Input VAT deduction

25 November 2021

European Union

AmCham EU – Position paper – Technology and software transfers in the context of export controls

25 November 2021

European Union

Breakthrough on EU reduced VAT rate freedoms for 2022?

24 November 2021

European Union

VAT Expert Group meeting on Nov 29, 2021: Agenda + Report subgroup on platform economy

23 November 2021

European Union

119th VAT Committee meeting on Nov 22, 2021: Agenda & Documents

23 November 2021

European Union

Analysis: The Import One Stop Shop (IOSS) Four Months On

23 November 2021

European Union

Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT on good and services supplied” (Art. 168(a))

21 November 2021

European Union Italy

Flashback on ECJ Cases – C-560/11 (Debiasi) – No right to deduct for VAT exempt transactions, pro rata VAT deduction in case of mixed taxpayers

21 November 2021

European Union

EU 2022 Intrastat reporting updates

21 November 2021

Category - European Union

Growing importance of the ECJ case C-235/18 (Vega International) on similar business models, also VAT treatment of charging electric vehicles

Different VAT rules within the EU (importation of goods)

Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9)

Flashback on ECJ Cases – C-72/13 (Gmina Wrocław) – Transfer by a municipality of elements of its heritage

Flashback on ECJ Cases – C-174/14 (Saudaçor) – Company of the Azores Autonomous Region carries out economic activity

Commentary on ECJ cases on “management of special investment funds”

ECJ VAT Cases – Developments in November 2021

EU Carbon Border Adjustment Mechanism: ensuring your supply chain is compliant

Commentary on ECJ C-334/20 (Amper Metal) – Advertising expenses and VAT deduction

ECJ C-358/20: A tax authority may require taxpayers to pay the VAT due on taxable transactions

ECJ Case – C-103/09 (Weald Leasing) – Contractual conditions constituting abuse must be redefined

Changes to Intrastat Reporting Obligations per Jan 1, 2022

Arm’s Length Principle and Taxable Amount in the VAT Directive

Flashback on ECJ VAT Cases – C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost

Flashback on ECJ Cases – C-285/10 (Campsa Estaciones de Servicio) – Extension of withdrawal rules to transactions between related parties at prices apparently lower than normal market prices

EU – The VAT Commission discussed the OSS regime for VAT groups

VAT Cross Border Rulings (CBR)

Three new ECJ VAT cases before the European Court of Justice

ECJ C-620/21 Momtrade Ruse vs BG (Questions): VAT exemption for social services to natural persons in other member states?

ECJ VAT C-519/21 (DGRFP Cluj) – Questions – Cooperation agreement, VAT arrears, right to deduct

Agenda of the ECJ VAT cases – ECJ already in X-Mas modus? 1 judgment in December 2021

The responsibility of digital platforms in the collection of VAT from July 1, 2021

Flashback on ECJ Cases – C-572/11 (Menidzherski biznes reshenia) – No VAT deduction if transaction did not take place

Flashback on ECJ Cases – C-153/11 (Klub) – VAT Deduction even if capital good is not immediately used for business purposes

ECJ C-334/20 (Amper Metal Kft.) – Judgment – Excessive advertising costs allow for Input VAT deduction

AmCham EU – Position paper – Technology and software transfers in the context of export controls

Breakthrough on EU reduced VAT rate freedoms for 2022?

VAT Expert Group meeting on Nov 29, 2021: Agenda + Report subgroup on platform economy

119th VAT Committee meeting on Nov 22, 2021: Agenda & Documents

Analysis: The Import One Stop Shop (IOSS) Four Months On

Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT on good and services supplied” (Art. 168(a))

Flashback on ECJ Cases – C-560/11 (Debiasi) – No right to deduct for VAT exempt transactions, pro rata VAT deduction in case of mixed taxpayers

EU 2022 Intrastat reporting updates

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