The CJEU ruled in the C-533/22 Adient judgment that receiving toll manufacturing services from a related party does not create a fixed establishment for VAT purposes. The ruling clarified that belonging to the same...
European Court of Justice
Comments on ECJ C-746/22: Neutrality and Efficiency in VAT Refund Requests – Recent EU Court decision explained
In its recent decision in case C‑746/22, the Court of Justice of the European Union commented on the assessment of VAT refund applications. The specific subject of the dispute was the Slovak company’s request for...
This is what happened in the ECJ (VAT) in June 2024 – Did Adient bring an end to the discussion on Fixed Establishments?
Highlights in June 2024 2 cases Decided 2 AG Opinion released 8 Questions have been released 7 new cases, no details yet Join us on Linkedin ECJ VAT news as soon as published: Almost 3500 experts joined our Linkedin...
Agenda of the ECJ VAT cases – 4 Judgments, 1 Hearing announced till July 29, 2024
July 4, 2024 Judgment in C-179/23 (Credidam) A Romanian Case – Are payments provided by law considered taxable transactions? Judgment in C-87/23 ( Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) A...
Comments on ECJ C-533/22 (Adient): Decision on VAT Rules for subsidiary establishments – SC Adient Case Analysis
ECJ rules on whether a subsidiary can be a fixed establishment for VAT purposes A fixed establishment is characterized by permanence and structure in terms of resources Supplies between a fixed establishment and its...
Comments on ECJ C-657/22: VAT Taxable Base and Additional Taxes on Energy Products
EU Court of Justice ruling on case C-657/22, Bitulpetrolium Serv, regarding VAT Ruling states that taxes, duties, fees, and other charges can be included in the taxable amount for VAT, even if they do not add value or...
Italian Supreme Court Upholds VAT Deduction Despite Contract Nullity: Fraudulent Invocation Key
The EU Court of Justice emphasizes that the right to deduct VAT cannot be limited unless there is fraud or abuse. The right to deduct VAT is linked to downstream operations subject to tax. The Italian Supreme Court...
Implications of Adient Case on Fixed Establishments in EU VAT Law
CJEU delivered judgment in Adient case regarding fixed establishments in EU VAT law Case addresses whether toll manufacturing services create fixed establishment for service recipient CJEU ruled that acquisition of toll...
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