Category - European Union

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

European Union

European Court of Justice Explains Rules on VAT Refunds

21 November 2021

European Union

Developments of E-Invoicing/Digital VAT reporting in Europe: Are you ready for Jan 1, 2022 (and 2023, and 2024, and 2025)

20 November 2021

European Union

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

20 November 2021

Croatia Denmark European Union Lithuania

E-Commerce VAT Reform – Infringement Procedure Against Denmark, Croatia And Lithuania

19 November 2021

European Union United Kingdom

Are you VAT ready for Black Friday & Cyber Monday?

19 November 2021

European Union

2022 EU VAT registration and Intrastat thresholds

19 November 2021

European Union

EU 2025 VAT registration thresholds equivalence for foreign businesses

19 November 2021

European Union

Commentary on ECJ C‑80/20 (Wilo Salmson France) – Cancellation and reissuance of an invoice does not have any impact on the VAT refund period

18 November 2021

European Union

EU VAT, quo vadis: the expert’s advice to the European Commission

18 November 2021

European Union

Can I Recover Foreign VAT on Travel?

18 November 2021

European Union Romania

ECJ C-358/20 (Promexor Trade) – Decision – Involuntarily de-registered taxable persons liable for VAT and right to deduct VAT

18 November 2021

European Union

ECJ C-281/20 analyzed – Part 7: No right to deduct VAT if status of taxable supplier is not checked and in case of VAT fraud

18 November 2021

Belgium European Union

Flashback on ECJ Cases – C-210/11 & C-211/11 (Medicom and Maison Patrice Alard) – Provision of part of the business premises as a residence free of charge does not constitute VAT-exempt rental

17 November 2021

European Union

ECJ VAT Cases decided in 2021 so far related to ”Right to deduct VAT”

17 November 2021

European Union

ECJ C-281/20 analyzed – Part 6: Impact of Fraud on VAT deduction, Conditions when Fraud can be considered

17 November 2021

Belgium European Union France United Kingdom

Intrastat: Major updates required per Jan 1, 2022

16 November 2021

European Union United Kingdom

New VAT aspects of B2C trade between EU and NI

16 November 2021

European Union

ECJ C-281/20 analyzed – Part 5: Evidence to proof material requirements to be provided by Taxable Persons

16 November 2021

European Union

ECJ C-281/20 analyzed – Part 4: Neutrality principle, Substance over Form and the Right to deduct VAT

15 November 2021

European Union Switzerland United Kingdom

VAT treatment of trusts from a VAT perspective in Switzerland, the United Kingdom and the EU

15 November 2021

Croatia Denmark European Union Lithuania

EU put Croatia, Denmark and Lithuania on yellow card for e-commerce package implementation

15 November 2021

European Union

Standard SAP validation VAT ID during business partner creation (without VIES check)

15 November 2021

European Union

Why are invoices so important in VAT? (on the Ferimet decision, C 281/20)

15 November 2021

European Union

ECJ C-281/20 analyzed – Part 3: For the application of art. 199(1), no invoice is required to deduct the VAT

15 November 2021

European Union Italy

Flashback on ECJ Cases – C-105/14 (Taricco and Others) – Criminal proceedings concerning offences in relation to VAT

14 November 2021

European Union

The EU Self-Surplus Puzzle: An Indication of VAT Fraud?

14 November 2021

European Union

Are fiscalization rules affecting E-commerce?

14 November 2021

European Union

VAT Refund in case of discounts: The Boehringer Ingelheim Judgments

14 November 2021

European Union

ECJ C-281/20 analyzed – Part 2: ”naming” and ” status” of the supplier, formal or material condition for the right to deduct VAT

14 November 2021

European Union

Revision of the EU Combined Nomenclature

13 November 2021

European Union

ECJ C-281/20 analyzed – Part 1: Formal vs. material requirements of the Right to deduct VAT

13 November 2021

Category - European Union

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

European Court of Justice Explains Rules on VAT Refunds

Developments of E-Invoicing/Digital VAT reporting in Europe: Are you ready for Jan 1, 2022 (and 2023, and 2024, and 2025)

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

E-Commerce VAT Reform – Infringement Procedure Against Denmark, Croatia And Lithuania

Are you VAT ready for Black Friday & Cyber Monday?

2022 EU VAT registration and Intrastat thresholds

EU 2025 VAT registration thresholds equivalence for foreign businesses

Commentary on ECJ C‑80/20 (Wilo Salmson France) – Cancellation and reissuance of an invoice does not have any impact on the VAT refund period

EU VAT, quo vadis: the expert’s advice to the European Commission

Can I Recover Foreign VAT on Travel?

ECJ C-358/20 (Promexor Trade) – Decision – Involuntarily de-registered taxable persons liable for VAT and right to deduct VAT

ECJ C-281/20 analyzed – Part 7: No right to deduct VAT if status of taxable supplier is not checked and in case of VAT fraud

Flashback on ECJ Cases – C-210/11 & C-211/11 (Medicom and Maison Patrice Alard) – Provision of part of the business premises as a residence free of charge does not constitute VAT-exempt rental

ECJ VAT Cases decided in 2021 so far related to ”Right to deduct VAT”

ECJ C-281/20 analyzed – Part 6: Impact of Fraud on VAT deduction, Conditions when Fraud can be considered

Intrastat: Major updates required per Jan 1, 2022

New VAT aspects of B2C trade between EU and NI

ECJ C-281/20 analyzed – Part 5: Evidence to proof material requirements to be provided by Taxable Persons

ECJ C-281/20 analyzed – Part 4: Neutrality principle, Substance over Form and the Right to deduct VAT

VAT treatment of trusts from a VAT perspective in Switzerland, the United Kingdom and the EU

EU put Croatia, Denmark and Lithuania on yellow card for e-commerce package implementation

Standard SAP validation VAT ID during business partner creation (without VIES check)

Why are invoices so important in VAT? (on the Ferimet decision, C 281/20)

ECJ C-281/20 analyzed – Part 3: For the application of art. 199(1), no invoice is required to deduct the VAT

Flashback on ECJ Cases – C-105/14 (Taricco and Others) – Criminal proceedings concerning offences in relation to VAT

The EU Self-Surplus Puzzle: An Indication of VAT Fraud?

Are fiscalization rules affecting E-commerce?

VAT Refund in case of discounts: The Boehringer Ingelheim Judgments

ECJ C-281/20 analyzed – Part 2: ”naming” and ” status” of the supplier, formal or material condition for the right to deduct VAT

Revision of the EU Combined Nomenclature

ECJ C-281/20 analyzed – Part 1: Formal vs. material requirements of the Right to deduct VAT

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