European UnionPortugal ECJ VAT C-680/23 (Modexel) – Questions – Must the phrase “the following period” in Art. 183 be construed literally as the immediate period in the calendar year? 6 months ago
European Union Agenda of the ECJ VAT cases – 3 Judgments, 1 Hearing announced till January 25, 2024 6 months ago
European UnionLuxembourg Changes in VAT treatment of directors’ fees in Luxembourg – Circular 781-1 published 6 months ago
European Union Import VAT Deduction Denied for Non-Owners of Goods: European Court of Justice Ruling 6 months ago
European Union Doctoral Thesis Mr. Bijl: The EU VAT treatment of vouchers in the context of promotional activities (2019) 6 months ago
European Union Comments on C-746/22 – AGO – Time limits for evidence for the refund of VAT to taxable persons not established in the Member State 6 months ago
European UnionSweden Flashback on ECJ Cases – C-291/07 (Kollektivavtalsstiftelsen TRR Trygghetsrådet) – Cross-Border Consultancy Services and Taxable Person 6 months ago
AustriaEuropean Union ECJ C-794/23 (Finanzamt Österreich) – Questions – No information available yet 6 months ago
European Union ECJ C-796/23 (Česká síť vs. Czech Republic) – Questions – Information not yet available 6 months ago
European UnionSpain Flashback on ECJ Cases – C-151/08 (Renta) – Article 401 of the EU VAT Directive Allows Gradual Tax on Property Transfers 6 months ago
European Union Comments on ECJ C-288/22: VAT Ruling: Director Remuneration and Economic Activity 6 months ago
European UnionItaly Flashback on ECJ cases C-347/90 (Bozzi) – VAT Directive: States Allow Supplementary Contributions for Lawyers 7 months ago
European UnionNetherlands Dutch Perspective on ECJ case: Luxembourg Board Member of the Board of Directors is not liable for VAT on profit-dependent director’s remuneration 7 months ago
European Union Comments on ECJ C-288/22: Members of the Board of Directors can engage in economic activities for VAT purposes 7 months ago
European UnionNetherlands Prejudicial questions on VAT consequences of foreign claims adjuster services 7 months ago
Germany Important and Interesting VAT Jurisprudence of 2023: Decisions from Various Courts 7 months ago
European Union Comments on ECJ C-288/22: Members of a board of directors are not taxable persons, even with variable remuneration 7 months ago
European Union ECJ VAT cases decided in 2023 incl. Case # and name, Articles discussed, Topic, Questions and Decision 7 months ago
European UnionNetherlands ECJ – Preliminary questions on VAT exemption for claims settlement 7 months ago
European Union ECJ VAT Cases – Pending VAT cases per Dec 22, 2023 (also split per country) 7 months ago
European Union Comments on ECJ C-288/22: Guidelines for assessing the independence of a member of the board of directors 7 months ago
European Union Comments on ECJ C-288/22: Director’s fees: is it the end of a long VAT story? 7 months ago
European Union ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Judgment – Member Board of Directors is not a taxable if not acting independently 7 months ago
European Union Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 1 Hearing announced till January 18, 2024 7 months ago
European UnionPoland ECJ VAT C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Compensation for Public Transport Services 7 months ago
European UnionNetherlands ECJ VAT C-613/23 (Herdijk) – Questions – Liability of Directors for Unpaid Tax Debts: Proportionality and Good Faith 7 months ago
European Union Refusal of VAT Deduction in Weatherford Atlas: A Preliminary Ruling by Tribunalul Prahova 7 months ago
Austria Request for Preliminary Ruling on VAT by Austrian Oberster Gerichtshof (Case C-622/23) 7 months ago