European UnionUnited Kingdom Flashback on ECJ cases C-63/92 (Lubbock Fine) – Scope of VAT Exemption for Letting of Immovable Property 7 months ago
European Union This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity 7 months ago
Poland VAT Overpayments in Consumer Transactions: Will the CJEU Ruling Benefit Taxpayers? Insights from the Advocate General 7 months ago
European Union ECJ Rejects Request for Expedited Procedure on Customs Assistance Centres: Centro di Assistenza Doganale Mellano (Case C-503/23) 7 months ago
BelgiumEuropean Union ECJ Customs (C-654/22) – AG Opinion – REACH Compliance Requirements for Customs Warehoused Substances 7 months ago
European UnionHungary ECJ Customs C-366/22 (Viterra Hungary Kft.) – Interpretation of Combined Nomenclature for Imported Products 7 months ago
European Union Comments on ECJ C-532/22: Video chat business – whether place of supply of B2B service was under Article 53 7 months ago
European Union Comments on ECJ C-606/22: Refund of overpaid VAT in the event of an inflated VAT rate on the receipt 7 months ago
European Union Agenda of the ECJ VAT cases – 1 Judgment, 2 AG Opinions announced till December 21, 2023 7 months ago
DenmarkEuropean Union ECJ VAT Case C-594/23 (Lomoco Development and Others) – Questions – Is land with a pre-cast foundation, and on which a residential building is only subsequently constructed by other owners, building land? 7 months ago
European UnionItaly Comments on C-653/22: Customs penalty must be proportional to the alleged evasion, according to the EU Court 7 months ago
European Union Comments on ECJ C-532/22: Determination of place of service does not apply to recording erotic video chats 8 months ago
Poland Refund of Overpaid VAT in the Case of an Overpaid VAT Rate on a Receipt – Polish Case before the CJEU 8 months ago
European UnionRomania ECJ C-532/22 (Westside Unicat) – Judgment – Article 53 excludes VAT application to video chat recording studios producing erotic content for Internet distribution platforms 8 months ago
Poland Poland: Cash register receipts as valid evidence for overstated VAT (CJEU Advocate General opinion) 8 months ago
European UnionPoland Comments on opinion in case C-606/22: Correcting VAT on Gym Entry Fees 8 months ago
European Union Recovering Overpaid Duty: Gabel Industria’s Potential Avenue for Legal Action against A2A Energia 8 months ago
European Union Comments on ECJ C-606/22: Also entitled to a VAT refund according to AG in the event of an incorrect rate on consumer services 8 months ago
Portugal ECJ (non-VAT): Portuguese regulations on importing used cars in violation of EU law 8 months ago
European Union ECJ (Non-VAT) – Gas oil used for the repair of passenger vehicles is not commercial gas oil 8 months ago
European Union Comments on opinion in case C-316/22: The tax authorities also liable for reimbursement of wrongly levied taxes 8 months ago
European Union VAT and Discount Schemes: A Case Analysis of Elida Gibbs vs. Commissioners (C-317/94) 8 months ago
AustriaEuropean Union Comments on ECJ C-249/22: ECJ Clarifies Austrian VAT Rules for Broadcasting Program Fees 8 months ago
Poland Comments on latest opinion of Juliane Kokott: Polish entrepreneurs can recover the overpaid VAT 8 months ago
European UnionPoland ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – AG Opinion – VAT due can be adjusted if excessive VAT Rates are applied 8 months ago
European Union Podcast on ECJ C-378/21, C-453/22 & C-355/22: Discussion around wrongly charged VAT 8 months ago