European Union Comments on ECJ C-341/22: Italy wrongly imposes turnover requirement for VAT liability 4 months ago
Czech RepublicEuropean Union ECJ C-796/23 (Česká síť vs. Czech Republic) – Questions – Is ‘designated partner’ liable for the entire society? 4 months ago
European Union ECJ Decision: VAT Exemption Only with Known Recipient Identity and Delivery Documentation 4 months ago
European UnionLatvia ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – AG Opinion – Subsidies paid by a fund to specific service providers for a particular service are included in the taxable amount 4 months ago
European Union Comments on ECJ C-676/22: Czech Tax Authority Refusal to Exempt B2 Energy from VAT for Alleged Intra-Community Supplies to Poland 4 months ago
European UnionItaly ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Judgment – VAT deduction even if costs are not proportionate to the income 4 months ago
European Union Comments on ECJ C-314/22: VAT law allows Member States to set a limitation period for claiming a VAT refund 4 months ago
European Union Comments on ECJ C-674/22: Payment of interest to a taxable person for refunded VAT 4 months ago
BulgariaEuropean Union ECJ Ruling: Bulgarian VAT Refund Rights Upheld with Interest Calculation Clarification 4 months ago
European Union Comments on ECJ 314/22: Member state CAN limit the time for applying for VAT bad debt relief BUT it cannot be too burdensome for the taxpayer 4 months ago
European Union Comments on ECJ C-533/22: Further practical guidance from the Advocate General on fixed establishment 4 months ago
BulgariaEuropean Union ECJ Preliminary Ruling on Bulgarian VAT Rules: Implications for Taxpayers and Legislation 4 months ago
European Union European Court of Justice ruling on VAT exemption conditions for goods delivery to another EU member state 4 months ago
European Union Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions, 3 Hearings announced till March 22, 2024 4 months ago
European Union Comments on ECJ C-674/22: Accounting errors or changes in the calculation of VAT for overheads and VAT and interest refunds 4 months ago
European Union Comments on ECJ C-537/22: Ruling on Hungarian VAT Deduction Rules Published in EU Official Gazette 4 months ago
European Union Right of deduction VAT deducted on investment goods. What should I do if I stop trading? 4 months ago
European Union Comments on ECJ C-314/22: Conditions for reducing the VAT taxable amount not always in conflict with EU law 4 months ago
European Union Comments on ECJ C-676/22: No VAT exemption for ICLs in case of uncertainty VAT status of recipient goods 4 months ago
European Union Comments on ECJ C-632/22: EU directive on the obligation to report cross-border arrangements (DAC6) is not in conflict with EU law 4 months ago
European Union This is what happened in the ECJ (VAT) in February 2024 – ECJ continues to deal with the weakly defined concepts in the EU VAT Directive 4 months ago
European Union Intra-Community Transfer of Goods with Uncertain Recipient: VAT Risk under Directive 2018/1910/EU 4 months ago
European Union Intra-Community transfer of goods with uncertain recipient and VAT risk: EU judges ruling pre-2018/1910/EU directive 4 months ago
Germany CJEU Submission on Taxation of App Store Transactions: BFH Legal Position (up to 31 Dec 2014) 4 months ago
European Union Comments on ECJ C-433/22: Portugal’s Reduced VAT Rate for Building Renovation Services Clarified 4 months ago
Czech RepublicEuropean Union ECJ C-676/22 (B2 Energy) – Judgment – No exemption on intra-EU supplies if it can not proven that the recipient is a taxable person 4 months ago
BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment 4 months ago
European Union Agenda of the ECJ VAT cases – 3 Judgments, 3 AG Opinions, 3 Hearings announced till March 22, 2024 4 months ago
European UnionHungary ECJ Ruling: Hungarian VAT Deduction Rules Challenged in European Union Gazette 4 months ago