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
Netherlands Netherlands: Supreme Court Questions EU Proportionality Principle in Sanction for Failure to Report Payment Difficulties 9 months ago
European UnionNetherlands Clarification on VAT Treatment of Fuel Cards: Guidelines for Card and Lease Companies 9 months ago
European UnionGermany Guidelines and Working Paper on Fuel Card Transactions in the European Union 9 months ago
European Union Comments on ECJ C-146/22: Hot chocolate in restaurants may be subject to 8% VAT 9 months ago
European UnionPoland ECJ C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Different VAT rates for goods are sold at retail or prepared and supplied hot for immediate consumption 9 months ago
BelgiumEuropean Union ECJ C-355/22 (Osteopathie Van Hauwermeiren) – Judgment – A national court cannot use a national provision to maintain certain effects of a provision of national law that it has deemed incompatible with the Directive 9 months ago
European UnionPortugal ECJ C-505/22 (Deco Proteste – Editores, Lda) – Judgment – A gift for a subscription is not a free transfer of goods and is ”incidental service” to the main supply 9 months ago
European Union Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 2 Hearings announced till October 26, 2023 9 months ago
European Union Comments on ECJ C-461/21: ECJ on proof of VAT exemption for transport services 9 months ago
European Union Retained EU Law Act – Welcome Reprieve for Stamp Duty but Uncertainty for VAT 9 months ago
European Union VAT treatment of Electric Vehicle Charging: A Deep Dive into EU VAT Case C-60/23 9 months ago
European Union Comments on ECJ C-341/22: Italy wrongly imposes a turnover requirement for VAT tax liability 9 months ago
European UnionNetherlands Flashback on ECJ cases C-326/99 (“Goed Wonen”) – Member State’s power to consider certain rights in rem on immovable property as tangible property subject to delivery 9 months ago
World Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes 9 months ago
AustraliaAustriaPolandSouth KoreaUnited Arab Emirates KPMG Week in Tax: 25 – 29 September 2023 9 months ago
European UnionUnited Kingdom Flashback on ECJ Cases – C-488/07 (Royal Bank of Scotland) – Proportional deduction – No obligation to apply the rounding up rule 9 months ago
Poland Decision Issued against a Contractor as Evidence in Tax Proceedings – an Important Judgment of the Supreme Administrative Court 9 months ago
European Union New VAT Rules for Fuel Cards: European Union Implements Guidelines for Card Issuers 9 months ago
European Union Comments on ECJ C-442/22: Who is responsible for VAT fraud? We are one step closer to the answer. 9 months ago
DenmarkEuropean Union New ECJ VAT Case C-594/23 – Denmark vs. Lomoco Development and Others 9 months ago
AustriaEuropean Union Flashback on ECJ cases C-338/97/C-344/97/C-390/97 (Pelzl e.a.) – EU VAT Directive allows for Contributions to tourism associations and to a tourism development fund 9 months ago
European UnionItaly ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – AG Opinion – No right to deduct VAT if costs are not proportionate to the income 9 months ago