European UnionHungary ECJ Advocate General Opinion on Hungarian VAT Rules for Slovak Company’s Power Plant Services 7 months ago
European Union Comments on ECJ C-519/22: AG Kokott’s Opinion on VAT Guarantee and Charter of Fundamental Rights 7 months ago
AustriaEuropean Union New case C-622/23: Court of Justice to Decide on VAT Application to Unfulfilled Construction Contracts 7 months ago
European Union Comments on ECJ C-746/22: Contradiction with EU law according to AG in Hungarian VAT refund procedure 7 months ago
European Union Comments on ECJ C-519/22: Hungarian security scheme according to ECJ AG not EU-proof 7 months ago
European Union Reform of the Statute of the Court of Justice: Council and Parliament negotiators reach provisional agreement 7 months ago
European Union Taxation of Server Colocation Services: Ruling on VAT Settlement at Customer’s Registered Office 7 months ago
European Union VAT Treatment of Recharging of services – Part 2 – Splitting the Services 7 months ago
European UnionPoland ECJ Order C‑729/21 – W. sp. z o.o. vs. Poland – Sale of a shopping center (TOGC) 7 months ago
European UnionSlovakia ECJ C-746/22 (Slovenske Energeticke Strojarne) – AG Opinion – A one-month period for providing additional information for a VAT refund cannot be considered mandatory 7 months ago
European UnionHungary ECJ C-519/22 (MAX7 Design) – AG Opinion – Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another legal person with an outstanding tax debt 7 months ago
European UnionRomania ECJ C-640/23 (Greentech) – Questions – Deduction of VAT in case VAT has been collected and cannot be refunded under national law 7 months ago
European Union Agenda of the ECJ VAT cases – 3 Judgments, 3 AG Opinions, 1 Hearing announced till January 11, 2024 7 months ago
European Union A-G advises on preliminary question regarding defense principle in Customs case 7 months ago
European UnionGermany ECJ Ruling: No Additional VAT Liability for Incorrectly Overstated Invoices to End Consumers 7 months ago
Poland Who is responsible for an empty invoice issued by an employee? The employer (VAT taxpayer)? 7 months ago
European UnionRomania ECJ VAT Case C-576/23 (Elite Games) – Context – VAT rate applicable to ”right of entry to amusement parks” 7 months ago
BulgariaEuropean Union New ECJ VAT Case C-733/23 (Beach and bar management) – A Bulgarian case – No further details known yet 7 months ago
BulgariaEuropean Union New ECJ VAT Case C-744/23 (Zlakov) – A Bulgarian case – No further details known yet 7 months ago
AustriaEuropean Union ECJ VAT Case C-622/23 (RHTB) – Questions – VAT Implications in Work Contract Cancellations 7 months ago
BulgariaEuropean Union ECJ VAT C-624/23 (SEM Remont) – Questions – Right to deduct input VAT based on a protocol 7 months ago
European Union New ECJ Customs case: C-591/23, ZCC Europe – Validity of Commission Implementing Regulation (EU) 2021/910 7 months ago
European UnionHungary ECJ C-532/23 (Lear Corporation Hungary) – Questions – Late VAT Refund: Implications for Late Payment Interest 7 months ago
BelgiumEuropean UnionFranceGermanyLuxembourg ECJ Case on VAT for Company Cars: Overview and Implementation in Luxembourg, France, Belgium and Germany 7 months ago
European UnionNetherlands Flashback on ECJ cases C-468/93 (Gemeente Emmen) – Definition of the term ”building land” 7 months ago
European Union Comments on ECJ Customs C-366/22: Factors that influence the tariff classification of goods 7 months ago