Category - European Union

European Union Hungary

Flashback on ECJ Cases – C-446/15 (Signum Alfa Sped) – Right to deduct VAT even if the issuer of those invoices could not have been the actual supplier of those services

13 November 2021

European Union

Filing VAT Returns and Other Obligations

11 November 2021

Denmark European Union

ECJ T-561/21 State aid – Postal sector – VAT exemption for certain transactions carried out by the universal service provider

11 November 2021

European Union

Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes

11 November 2021

European Union Spain

ECJ C-281/20 (Ferimet, S. L.) – Decision – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier

11 November 2021

Czech Republic European Union

ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid

11 November 2021

European Union

Which EU Member States implemented ”Domestic Reverse Charge” (Art. 194 of the EU VAT DIrective 2006/112/EC)?

10 November 2021

European Union Germany

Flashback on ECJ Cases – C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively

10 November 2021

European Union Germany

Flashback on ECJ Cases – C-58/09 (Leo-Libera) – Exemption for games of chance may only apply to certain games of chance and money

10 November 2021

European Union

VAT and digital platforms facilitating supplies of services: Act in own name?

10 November 2021

European Union

VAT for funds: beyond the exemption for fund management services, other methods to improve the VAT position of investment funds?

09 November 2021

European Union Germany

ECJ C-596/21 (Finanzamt M) – Questions – Right to deduct VAT in case of Tax Evasion in a prior transaction

09 November 2021

European Union

European Commission published a study of supplies made on board means of transport

08 November 2021

European Union

New Technologies in VAT Reporting, Collection and Auditing: Legal Opportunities and Challenges (VATTECH)

08 November 2021

European Union United Kingdom

Update on Northern Ireland Protocal meeting between EU and UK

08 November 2021

European Union

EU reduced VAT rates raises compliance costs

07 November 2021

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments” (Art. 135(1)(d))

07 November 2021

European Union Netherlands

Flashback on ECJ Cases – C-461/12 (Granton Advertising) – No exemption for the sale of a discount card

07 November 2021

European Union

Input VAT deduction only with invoice but without need for minimum mandatory information?

06 November 2021

European Union Netherlands

Flashback on ECJ Cases C-281/91 (Muys’ en De Winter’s Bouw- en Aannemingsbedrijf BV) – Grant of deferred payment against consideration of interest, by supplier of goods or services

06 November 2021

European Union Hungary

ECJ C-512/21 (Aquila Part Prod Com) – Questions – Denial of input VAT due to fraud, without carrying out checks

06 November 2021

European Union United Kingdom

ECJ C-213/19 (Commission v United Kingdom) – AG Opinion – Combating fraud on undervaluation of goods

06 November 2021

European Union

Master thesis of Juliana Silva: The concept of fixed establishment: relevance, difficulties and achievements

04 November 2021

European Union Portugal

ECJ C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Question – Right to deduct VAT on motor vehicle expenses, travel and accommodation expenses and entertainment expenses

04 November 2021

Europe European Union

Understanding VAT Obligations When Organising European Events

04 November 2021

European Union

Summitto’s take on the European Parliament’s report: how to reduce the VAT gap without increasing compliance costs?

04 November 2021

European Union Italy Spain United Kingdom

Importance of environmental taxes – Plastic Packaging Tax

04 November 2021

European Union United States

US and EU agree to end steel and aluminum tariffs and cooperate to address carbon intensity

04 November 2021

Austria European Union

Flashback on ECJ Cases – C-128/05 (Commission v Austria) – Non-established taxable persons carrying out passenger transport services in Austria to submit tax returns/pay the net amount of VAT

04 November 2021

European Union

Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – VAT paid on the importation of goods” (Art. 168(e))

04 November 2021

European Union

Fiscalis 2021 Workshop “VAT in the Digital Age”

03 November 2021

Denmark European Union

Flashback on ECJ Cases – C-187/14 (DSV Road) – No deduction of VAT on import by the carrier

02 November 2021

European Union

Commentary on ECJ C-324/20 (X-Beteiligungsgesellschaft) – Payment in installments can cause a serious cashflow issues

02 November 2021

Category - European Union

Flashback on ECJ Cases – C-446/15 (Signum Alfa Sped) – Right to deduct VAT even if the issuer of those invoices could not have been the actual supplier of those services

Filing VAT Returns and Other Obligations

ECJ T-561/21 State aid – Postal sector – VAT exemption for certain transactions carried out by the universal service provider

Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes

ECJ C-281/20 (Ferimet, S. L.) – Decision – No Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier

ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid

Which EU Member States implemented ”Domestic Reverse Charge” (Art. 194 of the EU VAT DIrective 2006/112/EC)?

Flashback on ECJ Cases – C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively

Flashback on ECJ Cases – C-58/09 (Leo-Libera) – Exemption for games of chance may only apply to certain games of chance and money

VAT and digital platforms facilitating supplies of services: Act in own name?

VAT for funds: beyond the exemption for fund management services, other methods to improve the VAT position of investment funds?

ECJ C-596/21 (Finanzamt M) – Questions – Right to deduct VAT in case of Tax Evasion in a prior transaction

European Commission published a study of supplies made on board means of transport

New Technologies in VAT Reporting, Collection and Auditing: Legal Opportunities and Challenges (VATTECH)

Update on Northern Ireland Protocal meeting between EU and UK

EU reduced VAT rates raises compliance costs

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments” (Art. 135(1)(d))

Flashback on ECJ Cases – C-461/12 (Granton Advertising) – No exemption for the sale of a discount card

Input VAT deduction only with invoice but without need for minimum mandatory information?

Flashback on ECJ Cases C-281/91 (Muys’ en De Winter’s Bouw- en Aannemingsbedrijf BV) – Grant of deferred payment against consideration of interest, by supplier of goods or services

ECJ C-512/21 (Aquila Part Prod Com) – Questions – Denial of input VAT due to fraud, without carrying out checks

ECJ C-213/19 (Commission v United Kingdom) – AG Opinion – Combating fraud on undervaluation of goods

Master thesis of Juliana Silva: The concept of fixed establishment: relevance, difficulties and achievements

ECJ C-459/21 (The Navigator Company et Navigator Pulp Figueira) – Question – Right to deduct VAT on motor vehicle expenses, travel and accommodation expenses and entertainment expenses

Understanding VAT Obligations When Organising European Events

Summitto’s take on the European Parliament’s report: how to reduce the VAT gap without increasing compliance costs?

Importance of environmental taxes – Plastic Packaging Tax

US and EU agree to end steel and aluminum tariffs and cooperate to address carbon intensity

Flashback on ECJ Cases – C-128/05 (Commission v Austria) – Non-established taxable persons carrying out passenger transport services in Austria to submit tax returns/pay the net amount of VAT

Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – VAT paid on the importation of goods” (Art. 168(e))

Fiscalis 2021 Workshop “VAT in the Digital Age”

Flashback on ECJ Cases – C-187/14 (DSV Road) – No deduction of VAT on import by the carrier

Commentary on ECJ C-324/20 (X-Beteiligungsgesellschaft) – Payment in installments can cause a serious cashflow issues

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