European UnionHungary ECJ Ruling: Hungarian VAT Deduction Rules Challenged in European Union Gazette 4 months ago
European UnionPortugal ECJ Judgment: Reduced VAT Rate for Residential Building Renovations in Portugal 4 months ago
European Union Comments on ECJ C-674/22 (Gemeente Dinkelland): Correction and retrospective interest 4 months ago
European Union Interest entitlement on VAT repayment by Gemeente Dinkelland: CJEU ruling clarifies EU law breach requirement. 4 months ago
European UnionGermany Current status of entrepreneurial status of supervisory board members 4 months ago
European Union Comments on ECJ C-733/22: hotel accommodation – absence of a certificate to support the reduced rate – taxpayer win 4 months ago
European Union Comments on ECJ C-442/22: Employee fraudulently enters VAT on an invoice – is employer liable for VAT – taxpayer loss? 4 months ago
European Union Comments on ECJ C-533/22: Manufacturing and other services – Fixed establishment and place of supply – taxpayer win 4 months ago
European Union Comments on ECJ C-674/22: In case of errors in accounting, no right to interest for the municipality in the event of a VAT refund 4 months ago
European Union Comments on ECJ C-533/22: Provision of services for the processing of goods of the customer does not lead to Fixed Establishment 4 months ago
European Union Kokott: Only performing services for the processing of goods of the customer does not lead to a VAT fixed establishment 4 months ago
BelgiumEuropean Union Flashback on ECJ cases C-18/92 (Bally) – Percentage withheld by credit card company does not reduce taxable amount 4 months ago
European UnionGermany Flashback on ECJ cases C-38/93 (Glawe) – Taxable Amount for Gaming Machines: Stakes Excluding Winnings Proportion 4 months ago
European Union Summary of ECJ C-690/22 – Invoices with Generic Descriptions Satisfy VAT Deduction Requirements 4 months ago
European Union Comments on ECJ C-377/23: One hundred or one hundred with an understated rate on the invoice for the consumer? 4 months ago
European UnionPortugal ECJ C-377/23 (Sancra) – Order – VAT assumed to be included in wrongly 0% rated invoice 4 months ago
European UnionNetherlands ECJ C-674/22 (Gemeente Dinkelland) – Judgment – No Interest on VAT Refund for Errors & Retroactive Changes 4 months ago
European UnionUnited Kingdom The Impact of Transfer Pricing Adjustments on VAT: A UK Perspective 5 months ago
BulgariaEuropean Union Valentina Heights: CJEU ruling on reduced VAT rate and hotel licensing in Bulgaria 5 months ago
European UnionRomania Arcomet Towercranes: CJEU Reference on VAT and Transfer Pricing Adjustments 5 months ago
European Union VAT Obligations and Documentation Requirements for MNCs in the EU: CJEU Referral Insights 5 months ago
European Union Comments on ECJ C-733/22 (Valentina Heights) – Tourist certificates for rental and VAT rate 5 months ago
European Union Agenda of the ECJ VAT cases – 4 Judgments, 3 AG Opinions, 3 Hearings announced till March 22, 2024 5 months ago
European Union Comments on ECJ C-733/22: Landmark Ruling on Bulgarian Reduced VAT Rate for Accommodations 5 months ago
European UnionNetherlands Flashback on ECJ cases C-163/91 (Van Ginkel Waddinxveen) – TOMS applies for Provision of holiday accommodation by a travel agent without transport 5 months ago
European Union ECJ VAT Valentine’s day Readings: Cinema Admissions, Online Entertainment, Video Streaming 5 months ago
European UnionRomania EU Court to Clarify VAT Obligations for Multinational Companies in Transfer Pricing Adjustments 5 months ago
Germany Liability for VAT in case of fraudulent invoices issued by an employee without employer’s knowledge 5 months ago
European UnionPortugal ECJ Judgement: VAT Application for Subscription Gifts to New Subscribers 5 months ago
European Union Reduced VAT rate for hotels not tied to national classification, says EU Court 5 months ago