European Union VAT Deduction and Year-End Invoices: Tax Delegation in Contrast with the EU Court of Justice? 12 months ago
European UnionGermany ECJ: Reemtsma Claim also Possible in the Event of a Statute of Limitations under Civil Law 12 months ago
European UnionGermany Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified 12 months ago
Poland Ruling: No right to deduct VAT for communie for project to expand tourist, recreational or cultural infrastructure 12 months ago
Spain TEAC Resolution: Input VAT deduction for supplies, such as water, electricity or gas, to a property partially affected by a taxable person’s economic activity 12 months ago
Italy VAT Deduction and End-of-Year Invoices: Fiscal Delegation in Conflict with the EU Court? 12 months ago
China Requirements for the development of a list of integrated circuit companies that enjoy the additional VAT credit policy in 2023 12 months ago
European UnionGermany Comments Reemtsma: Claim possible even if civil law claim is time barred 12 months ago
European Union Comments on ECJ C-453/22: Correcting liability of supplies – repayment from suppliers time barred – direct claim to tax authorities 12 months ago
Italy Clarification by the Italian tax authorities on input VAT deduction incurred on the purchase of residential buildings 12 months ago
Netherlands VAT expert Anne de Wit shows the most imagination and courage and wins the FED Annotation Award 12 months ago
Poland Ruling: No right to deduct VAT for city when it purchases IT equipment and software 12 months ago
Poland Ruling: No right for the commune to reduce VAT in connection with reconstruction of tourist and sports infrastructure 12 months ago
Italy New provision allows VAT deduction invoices received in first 15 days of January for transactions previous year 12 months ago
Italy VAT deduction allowed only if there is a correspondence with the actual economic transaction 12 months ago
European Union Comments on ECJ C-453/22: Refund of the VAT wrongly charged if VAT can not longer be reclaimed from suppliers 12 months ago
Poland Ruling: VAT settlement in connection with the sale of real estate immediately after its lease 12 months ago