European Union ECJ Judgment on VAT Liability for Employee-Issued Fraudulent Invoices (P Sp. z o.o., C-442/22) 4 months ago
European Union AG Emiliou’s Opinion on DAC6 Validity: Equality, Legality, and Clarity in Tax Reporting Directive 4 months ago
European Union AG Kokott’s Opinion on VAT Fixed Establishment Concept in SC Adient Ltd & Co. KG Case 4 months ago
European Union ECJ Judgment on Default Interest for VAT Refunds: Gemeente Dinkelland Case (C-674/22) 4 months ago
European Union ECJ Judgment: Reduced VAT Rate for Hotel Accommodation in Valentina Heights Case 4 months ago
Netherlands CJEU Opinion: Dutch Pension Funds Not Eligible for VAT Exemption as Special Investment Funds 4 months ago
European Union ECJ Judgment on Denial of 0% VAT Rate for Intra-EU Supply of Goods (B2 Energy, C 676/22) 4 months ago
European Union Latvian Information: VAT Treatment for Grant-Funded Training Services – AGO Opinion 4 months ago
European UnionNetherlands ECJ Advocate General Opinion on Dutch VAT Exemption Rules for Special Investment Funds 4 months ago
European Union Agenda of the ECJ VAT cases – 4 Judgments, 2 AG Opinions, 1 Hearings announced till April 18, 2024 4 months ago
European UnionHungary ECJ Customs C-33/24 (ROSAS) – Question – Dispute Over Amendment Request for Representation Change 4 months ago
Netherlands AG of ECJ: Dutch Pension Funds Excluded from Common Investment Funds Exemption 4 months ago
BulgariaEuropean Union ECJ Decision on VAT Refund for ‘Bad’ Debts in Bulgaria: Opportunities and Next Steps 4 months ago
European Union Comments on ECJ C-639/22 & others: AG CJEU answers preliminary questions on VAT exemption for sectoral pension funds 4 months ago
Italy National and EU VAT regulations to be coordinated: Draft of Unified VAT Law available for consultation. 4 months ago
European UnionItaly Comments on ECJ C-341/22: Italian Input VAT Deduction Rules Challenged by Wine Company 4 months ago
European UnionNetherlands ECJ C-639/22 & others – AG Opinion – An investment fund comparable to a UCITS is considered a ‘special investment fund’ 4 months ago
European Union Comments on ECJ C-87/23: Non-profit association – supply, economic activity and taxable amount – taxpayer win 4 months ago
European UnionGermany ECJ C-101/24 (Xyrality) – Implications for VAT Obligations of Digital Platforms Prior to 2015 4 months ago
European Union Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions, 3 Hearings announced till April 11, 2024 4 months ago
European UnionGermany CJEU Referral: Pre-2015 VAT Obligations for Digital Platforms in the EU 4 months ago
European Union Comments on ECJ C-676/22: Knowledge of the identity of the buyer and the possibility of applying the 0% ICS rate 4 months ago
European Union Comments on ECJ C-341/22: VAT Denial for Vigna Ottieri: The Consequences of Being Classified as a Non-Operational Company 4 months ago
European Union Comments on ECJ C-676/22: VAT exemption for IC supplies of goods: proof of supply to the recipient 4 months ago
Czech RepublicEuropean Union Comments on ECJ C-676/22: No VAT exemption without proof of recipient’s taxable status in Czech Republic 4 months ago
Italy The Incompatibility of Italian Law with Directive 2006/112/EC: Case Study on VAT Credit Loss 4 months ago
European UnionItaly Comments on C‑341/22 (Vigna) – Italian Anti-Abuse Scheme for Empty Companies Contravenes VAT Directive 4 months ago
European UnionLatvia Comments on AG Opinion in C-87/23 – VAT Aspects of Subsidized Training Projects; Three-Party Contract 4 months ago
European Union Comments on ECJ C-341/22: No minimum threshold of output transactions subject to VAT as established by the Italian legislation 4 months ago
European Union Comments on ECJ C-87/23 (AG Opinion): Latvian association that provides training carries out independent economic activity 4 months ago