European UnionNetherlands Local court decision on ECJ C-462/16 and C-717/19 – Refunds to health insurers are discounts for the VAT for pharmaceutical companies 25 October 2021
European Union Comments on C-717/19 (Boehringer Ingelheim): Optional discount to health insurer leads to VAT refund 25 October 2021
European Union European Commission issued 2021 version of ”Compendium of Customs Valuation texts” 25 October 2021
European Union Roadtrip through ECJ Cases – Focus on Taxable transactions – Supply of Goods (Art. 14) 25 October 2021
European UnionSlovenia Flashback on ECJ Cases C-209/14 (NLB Leasing) – Acquisition of capital goods. Transfer of property on the expiry of lease agreement. Taxable amount. 25 October 2021
European Union Commentary on ECJ C-80/20 – VAT is refundable if an invoice is issued late 25 October 2021
European Union Main facts about the Import One-Stop Shop (IOSS) scheme – GVC’s free guide to IOSS 25 October 2021
European Union Commentary on ECJ C-80/20 (Wilo Salmson France) – Deduction denial? No problem, we can rectify. But it’s not that easy. 25 October 2021
European Union Roadthrip through ECJ Cases – Focus on Exemption on Importation (Art. 143) 24 October 2021
European UnionLithuania Flashback on ECJ Cases – C-250/11 (Lietuvos geležinkeliai) – Exemption for the definitive importation of certain goods does not apply to locomotives 24 October 2021
European Union EU VAT Reforms – An ambitious agenda, between success stories and standstills 24 October 2021
European UnionIreland Flashback on ECJ Cases – C-108/11 (Commission v Ireland) – No reduced VAT rate for greyhounds and horses not normally intended for the preparation of foodstuffs 23 October 2021
European UnionItaly Flashback on ECJ Cases – C-381/09 (Gennaro Curia) – Activity of providing usury loans falls within the scope of the Sixth Directive 23 October 2021
European Union EU financial and insurance services VAT review: Results of public consultation 23 October 2021
European Union Main facts about the One-Stop Shop (OSS) scheme – Get your FREE OSS Guide 23 October 2021
European UnionItaly Flashback on ECJ Cases C-244/08 (Commission vs. Italy)- Permanent Establsihment allowed to deduct VAT 22 October 2021
European Union Agenda of the ECJ VAT cases – Only 2 judgments before November 18, 2021 21 October 2021
BelgiumEuropean Union CLOSED – Giveaway: VAT Codex (Belgian + EU legislation). Thanks www.vat-consult.be 21 October 2021
European UnionHungary ECJ C-396/20 (CHEP Equipment Pooling) – Decision – Hungary can not reject Refund of VAT if it has not asked further info before rejection 21 October 2021
European UnionGermany ECJ C-373/19 (Dubrovin & Troger – Aquatics) – Decision – No VAT exemption for Swimming lessons 21 October 2021
European UnionRomania ECJ – C-80/20 (Wilo Salmson France) – Decision – Cancellation and reissuance of invoice does not change period for which VAT refund can be requested 21 October 2021
European UnionFrance Flashback on ECJ Cases – C-197/12 (Commission v France) – Conditions for the exemption of navigation on the high seas 21 October 2021
European Union European Commission work programme 2022: Revision of the Union customs legislation 21 October 2021
European Union Ecommerce Europe discussed IOSS success story during the VAT Roundtable 21 October 2021