Luxembourg Guidance on the implications of the ECJ case C-288/22 on VAT taxable status Directors 6 months ago
European Union Absence of VAT on Directors’ Fees: CJEU Decision Brings Game Changer in Luxembourg 6 months ago
European Union Agenda of the ECJ VAT cases – 3 Judgments, 1 Hearings announced till February 8, 2024 6 months ago
European Union Comments on ECJ C-537/22: Hungarian anti-VAT carousel fraud scheme in breach of EU law 6 months ago
European Union AG wants to have preliminary questions asked about the smokability of tobacco waste 6 months ago
European Union Comments on ECJ C-433/22: Portuguese condition regarding occupancy at a lower VAT rate does not conflict with EU law 6 months ago
European UnionLuxembourg Absence of VAT on Directors’ Fees: CJEU Decision and Implications for Luxembourg 6 months ago
European UnionHungary Comments on ECJ C-537/22: Hungarian anti-VAT carousel fraud scheme violates EU law 6 months ago
European Union Summary of ECJ C-433/22 (HPA – Construções): Application of Reduced VAT Rate for Repair and Renovation of Private Dwellings 6 months ago
European Union ECJ C-537/22 confirms that the principle of the primacy of EU law establishes that EU law takes precedence over the laws of Member States 6 months ago
European Union Summary of ECJ C-537/22 (Global Ink Trade): VAT Deduction, Primacy of EU Law and Taxpayer Obligations 6 months ago
European Union Comments on ECJ C-537/22: VAT Deduction: Credibility, Legal Assessments, and Fraud Elements 6 months ago
European UnionLuxembourg Comments on ECJ C-288/22: New VAT Rules on Directors’ Fees in Luxembourg 6 months ago
European UnionLuxembourg Comments on ECJ C-288/22: ECJ clarifies VAT exemption for board members in Luxembourg 6 months ago
European UnionHungary ECJ C-537/22 (Global Ink Trade) – Judgment – Deduction of VAT in case of a missing additional evidence/fictitious transactions 6 months ago
European UnionPortugal ECJ C-433/22 (HPA – Construções) – Judgment – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings 6 months ago
European Union Comments on ECJ C-282/22: Electric Vehicle charging classified as goods supply for VAT purposes 6 months ago
European Union Comments on ECJ C-505/22: “free” tablets with new subscriptions to magazines 6 months ago
Poland Refund of overpaid VAT based on receipts also possible, according to EU Advocate General 6 months ago
Netherlands Interpretation of the expression ‘next tax period’ and deduction of surplus in reactivated business 6 months ago
European UnionGermany Application of ECJ Case C-378/21 (P-GmbH): Significance of Good Faith in EU VAT Directive 6 months ago
Poland Sale of plots, also by spouses, again in the Court of Justice of the European Union 6 months ago
European Union Agenda of the ECJ VAT cases – 3 Judgments, 2 Hearings announced till February 8, 2024 6 months ago
BulgariaEuropean Union ECJ C-605/23 (Ati-19” EOOD) – Questions – Validity of national ‘anti-abuse’ provisions 6 months ago
AustriaEuropean Union Comments on ECJ C-249/22: Imposition of VAT on program fees does not violate Union law 6 months ago
European Union ECJ C-808/23 (Högkullen) – Questions – Taxable amount of services provided by a parent company to its subsidiaries 6 months ago
European Union Comments on ECJ C-288/22: Can a member of the management board be considered a VAT payer? 6 months ago
European Union Comments on ECJ C-288/22: Member of the board of a company is not a VAT taxpayer (in principle) 6 months ago
European UnionGermany ECJ Rules on VAT Liability for Board Members of Luxembourg Companies 6 months ago
European Union This is what happened in the ECJ (VAT) in December 2023 …. A lot of new cases in the pipeline 6 months ago