European Union Agenda of the ECJ VAT cases – 4 Judgments, 3 AG Opinions, 2 Hearings announced till March 14, 2024 5 months ago
European Union Comments on ECJ C-733/22: Application of reduced VAT rate not dependent on classification certificate 5 months ago
European Union Comments on ECJ C-733/22: Valentina Heights’ VAT Dilemma: ECJ Ruling & Fiscal Neutrality 5 months ago
BulgariaEuropean Union ECJ C-733/22 (Valentina Heights) – Judgment – The eligibility for a reduced VAT rate for hotels cannot be contingent upon possessing a categorization certificate 5 months ago
European UnionGreece New ECJ VAT Case C-72/24: Elliniko Dimosio kai Anexartiti Archi Dimosion Esodon (Keladis I) 5 months ago
AustriaEuropean Union ECJ C-794/23 (Finanzamt Österreich) – Questions – Requirement to pay VAT that was overcharged mostly to “end consumers” 5 months ago
European Union Comments on ECJ C-442/22: VAT fraud committed by employee: employer is not liable for VAT under certain conditions 5 months ago
European UnionRomania European Court of Justice Opinion on Romanian VAT Place of Supply Rules 5 months ago
European UnionLithuania ECJ Customs – C-782/23 (Tauritus) – Questions – Customs Valuation Debate: Seeking Clarity 5 months ago
European UnionLuxembourg ECJ Judgment on Luxembourgish VAT Rules for Director Services (C-288/22) 5 months ago
Germany Application of Article 215(4) of the Customs Code to the Determination of Import VAT Location 5 months ago
European Union Agenda of the ECJ VAT cases – 5 Judgments, 1 Hearing announced till March 7, 2024 5 months ago
European UnionPoland ECJ Case C-726/23 (Arcomet Towercranes) – Questions – Are Transfer Pricing Settlement invoices a Supply of Services? 5 months ago
BulgariaEuropean Union ECJ Case C-733/23 (Beach and bar management) – Questions – Legal Challenges: Business Coercive Measures and Proportionality Concerns 5 months ago
BulgariaEuropean Union ECJ Case C-744/23 (Zlakov) – Questions – Whether the provision of a legal service free of charge is a ‘supplied service free of charge’ 5 months ago
BulgariaEuropean Union ECJ case C-785/23 (Bulgarian posts) – Questions – Status of a universal postal service 5 months ago
European Union Summary of AG Opinion in ECJ C-533/22 (Adient) – The same means cannot be used at the same time to provide and receive the same services 5 months ago
European Union Comments on ECJ C-442/22: The employee has issued a blank invoice, but the employer will be liable for this if they have not exercised due diligence 5 months ago
European Union Comments on ECJ C-442/22: The employee who issued them is responsible for empty invoices 5 months ago
European Union Transfer of Jurisdiction on VAT Preliminary Rulings to General Court: Reforming the EU Court System 5 months ago
European UnionGermany Comments on ECJ C-791/22: ECJ Rules German Import VAT Case Incompatible with EU Directive 2006/112/EC 5 months ago
Italy A possible third way (proportional) to combat VAT fraud: the joint liability of operators 5 months ago
European Union Comments on ECJ C-442/22: False invoices issued by an employee without the employer’s knowledge: who indicates the VAT 5 months ago
Italy The employee issuing false invoices is liable for VAT, employer not responsible if acted diligently 5 months ago
European UnionPoland Fraud in VAT: Employer’s Responsibility for Employee’s False Invoices 5 months ago