European UnionRomania ECJ C-533/22 (Adient) – AG Opinion – Fixed establishment solely on the basis that the two companies belong to the same group? 5 months ago
European Union Comments on ECJ C-537/22: Irregularities insufficient for passive VAT fraud or refusal of the right to deduct 5 months ago
European Union Comments on ECJ C-442/22: Under certain circumstances, employee owes VAT when drawing up a false VAT invoice 5 months ago
European UnionPortugal HPA-Construções SA: CJEU ruling on reduced VAT rate for residential property renovation 5 months ago
European Union Company Liability for Blank Invoices: CJEU Ruling and Employer’s Due Diligence 5 months ago
European UnionPoland ECJ Case C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them 5 months ago
European Union Court of Justice of the European Union Rules Directors’ Fees Not Subject to VAT 5 months ago
European UnionLuxembourg European Court of Justice Rules on VAT for Director Services in Luxembourg 5 months ago
European UnionGermany European Court of Justice Rules on German Import VAT and EU Directive Compatibility 5 months ago
European Union The Impact of Goods Classification on Customs Duties: Advocate General’s Opinion in Case C-104/23 5 months ago
Poland Impact of the Classification of Goods on Customs Duties – Opinion of the Advocate General of the CJEU in Case C-104/23 5 months ago
European Union Agenda of the ECJ VAT cases – 2 Judgments, 1 Hearing announced till February 22, 2024 5 months ago
European Union ECJ rules against Hauptzollamt Braunschweig in G.A. case: import VAT on smuggled cigarettes 6 months ago
European Union Comment on ECJ C-537/22: VAT Taxpayers do not have to Control their Contractors 6 months ago
European Union Comments on ECJ C-791/22: Provision in the customs code does not apply to determine the place where VAT on import arises 6 months ago
Belgium Belgian Constitutional Court Annuls Certain Provisions of Federal and Regional DAC6 Legislation Involving Legal Professional Privilege 6 months ago
European Union Comments on ECJ C-791/22: Customs Code does not apply when determining the place where import VAT arises 6 months ago
European Union ECJ conclusion of A-G Kokott in the VAT cases on pension funds expected today, but delayed to March 14, 2024 6 months ago
European Union Summary of ECJ C-791/22: Customs Code can not apply to determine the place of supply for import VAT 6 months ago
European UnionPortugal Comments on ECJ C-433/22: Landmark Ruling on Reduced VAT Rates for Building Renovation Services in Portugal 6 months ago
European UnionGermany ECJ C-791/22 (Hauptzollamt Braunschweig) – Judgment – Customs Code can not apply to determine the place of supply for import VAT 6 months ago
European Union EU Court Rules: Director Fees for Luxembourg Public Limited Liability Company Not Subject to VAT 6 months ago
European UnionSweden Sweden Seeks CJEU Ruling on VAT Re-valuation for Supplies between Related Parties 6 months ago
European Union Case C-653/22 (JP Mali) – Judgment – Customs – Obligation on Member States to provide for effective, proportionate and dissuasive customs penalties 6 months ago