Poland Foodstuffs Containing same Main Ingredient may be Subject to Different Reduced VAT Rates 9 months ago
European Union Comments on ECJ C-355/22: Wwhether national law allows limitation of effect of previous court judgment 9 months ago
European Union Comments on ECJ C-505/22: Gadget given to new magazine subscribers – whether a gift – no – taxpayer win 9 months ago
European Union Comments on ECJ C-146/22: Reduced rates – different rates for Hot Chocolate – different rates when hot in coffee house v retail – fiscal neutrality – taxpayer loss 9 months ago
European Union Agenda of the ECJ VAT cases – 1 Judgment, 1 AG Opinion, 1 Hearing announced till November 9, 2023 9 months ago
European UnionHungary ECJ C-427/23 (Határ Diszkont) – Questions – Are VAT refunds to foreign travelers treated as a separate supply of services? 9 months ago
European Union Comments on ECJ C-355/22: Reasons for the Belgian court to implement a provision that conflicts with the EU are not convincing 9 months ago
European UnionUnited Kingdom These are the 119 ECJ VAT Cases initiated by the United Kingdom 9 months ago
European UnionUnited Kingdom UK Ends Reliance on ECJ VAT Case Law in 2024, Bringing Uncertainty to Past Decisions 9 months ago
European UnionPoland New ECJ VAT case C-615/23 referred by Poland to the European Union Court 9 months ago
European Union Summary of the ECJ Case C-505/22: A subscription gift in exchange for a periodical subscription is considered an ancillary supply 9 months ago
European Union Comments on ECJ C-505/22: A welcome gift upon taking out a magazine subscription does not constitute a delivery of goods free of charge 9 months ago
European Union Comments on ECJ C-146/22: Applying different VAT rates for different dairy products is permitted 9 months ago
European UnionNetherlands Prejudicial Questions on Directors’ Liability for VAT Debts in the Netherlands and the EU 9 months ago
European UnionNetherlands Is Directors’ Liability for VAT Debts Too Strict? The Case of the Netherlands and the EU 9 months ago
European Union Fuel cards: Commissionaire scheme for chain supply – VAT Committee’s Guidelines & Working Paper 9 months ago
European Union Comments on ECJ C-355/22: A national court cannot apply a national provision that maintains the effects of an incompatible provision with the VAT directive 9 months ago
European Union Flashback on ECJ Cases C-210/91 (Commission vs. Greece) – Penalty on Temporary importation arrangements for travellers’ personal effects 9 months ago
European Union Comments on ECJ C-505/22: Free goods are secondary service to the main service of delivering magazines 9 months ago
European Union Comments on ECJ C-146/22: The same drink may be taxed at different VAT rates 9 months ago
European Union Flashback on ECJ Cases C-174/07 (Commission vs. Italy) – Italy failed to fulfill its obligations by extending the amnesty provisions to the year 2002 9 months ago
European Union Comments on ECJ C-505/22: Tablets or smartphones transferred to new subscribers is not a transfer of goods for free 9 months ago
European Union Comments on ECJ C-146/22: Different for VAT rates for same product allowed by the Directive 9 months ago