European Union Commentary on ECJ C-324/20 (X-Beteiligungsgesellschaft) – Payment in installments can cause a serious cashflow issues 02 November 2021
European UnionUnited States EU and US agree to start discussions on a Global Arrangement on Sustainable Steel and Aluminium 02 November 2021
European Union Commentary to ECJ C-324/20 (X-Beteiligungsgesellschaft) – One-time supply of services with payment in installments can cause a serious cashflow issue for the supplier 02 November 2021
BelgiumEuropean Union Flashback on ECJ Cases – C-543/14 (Ordre des barreaux francophones and germanophone and Others) – Services supplied by lawyers for clients who qualify for legal aid under a national legal aid scheme are not VAT exempted 31 October 2021
European Union Roadtrip through ECJ Cases – Focus on ”Exemption related to welfare and social security work” (Art. 132(1)(g)) 31 October 2021
BelgiumEuropean Union Flashback on ECJ Cases – C-335/14 (Les Jardins de Jouvence) – Charitable nature of services provided by a serviced residence are VAT exempted 31 October 2021
European UnionHungary Flashback on ECJ Cases – C-263/15 (Lajvér) – Operation of agricultural engineering works is an economic activity 30 October 2021
European Union Roadtrip through ECJ Cases – Focus on ”Exemption of children’s or young people’s education, school or university education, vocational training or retraining” (Art. 132(1)(i)) 30 October 2021
European Union European Union: Discover the Indirect Tax Developments/Law Changes applicable as of 2022 30 October 2021
European UnionPoland Flashback on ECJ Cases – C-37/16 (SAWP) – Authors/artists do not provide a service for producers and importers of reproduction rights 29 October 2021
European Union Analysis of different EU intra-Community transaction based reporting scenarios 29 October 2021
European Union Webinar: Selling to Consumers in the European Union (Nov 10, 2021 10:00 AM in Central Time (US and Canada)) 28 October 2021
European Union Customs control equipment instrument – Information session for equipment manufacturers 28 October 2021
European Union Analysis of different EU intra-Community transaction based reporting scenarios 28 October 2021
European UnionGermany ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied 28 October 2021
European Union Commentary on ECJ C-373/19 (Aquatics) – ECJ denies VAT exemption for swimming lessons 27 October 2021
European UnionHungary Hungary: CJEU judgement allows pharmaceutical companies to decrease VAT base by self-revision 27 October 2021
AustriaEuropean Union Austrian cases on management of special investment funds before the CJEU 27 October 2021
European Union Commentary to ECJ C-593/19 (SK Telecom) – CJEU indicates more expansive application of use and enjoyment principles 27 October 2021
European Union Self-billing: What is it? Why use it? And which industries is it most suited to? 26 October 2021
European Union Update on the VAT treatment of charging electric vehicles (e-charging) 26 October 2021