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
European UnionLuxembourg Flashback on ECJ cases C-267/99 (Adam) – Concept of liberal profession – Manager of co-owned buildings 9 months ago
European Union Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 26, 2023 9 months ago
European UnionGermany Direct Claim against the Tax Authorities for VAT Corrections: Recent EU Court Decision 10 months ago
European Union VAT Committee on ECJ C-235/18 Vega International: Fuel cards – follow-up 10 months ago
European UnionNetherlands Flashback on ECJ cases C-186/89 (Van Tiem) – Granting of building rights on immovable property – Economic activity 10 months ago
European Union Comments on ECJ C-442/22: AG CJEU lists conditions for liability for VAT fraud committed by employees 10 months ago
Poland Can a buyer deduct VAT based on invoices from a supplier who does not report sales to the tax office? 10 months ago
Poland Who is responsible for VAT fraud? We are one step closer to the answer in Poland. 10 months ago
European Union Comments on ECJ C-442/22: An employer is not automatically liable for an empty invoice issued by an employee 10 months ago
European UnionRomania ECJ C-475/23 (Voestalpine Giesserei Linz) – Questions – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions 10 months ago
European Union Comments on ECJ C-288/22: When does a member of the company’s management board conduct VAT-taxable activities? 10 months ago
European Union Comments on ECJ C-461/21:Transport services within the European Union following import may be exempt from VAT 10 months ago
European Union Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents 10 months ago
European Union ECJ Rules that ‘Hollow Profiles’ Does Not Include Hot-Formed ‘Tube Blanks’ in Customs Code. 10 months ago
BulgariaEuropean Union ECJ Customs C-770/21 (OGL-Food Trade Lebensmittelvertrieb) Judgement – Customs valuation & concept of of related parties 10 months ago
European UnionHungary Comments on C-426/22: Ruling on refunds of excess input VAT deductions in Hungary 10 months ago
BelgiumEuropean Union Clarification of VAT treatment of company cars made available to Belgian employees 10 months ago
European UnionPoland ECJ Case C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice 10 months ago
European UnionRomania New ECJ VAT Case C-576/23 (Elite Games vs. Romania) – No details known yet 10 months ago
European Union Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 19, 2023 10 months ago
European Union Comments on ECJ C-323/22 (Excise): Illegal removal of a product from a tax warehouse 10 months ago
Italy VAT Deduction and Year-End Invoices: Tax Delegation in Conflict with the EU Court? 10 months ago
European Union Comments on ECJ C-453/22: If I paid too much VAT to my contractor, I can claim a refund from the tax authorities. But the contractor can’t. 10 months ago
European Union Comment on ECJ C-323/22: Excise Duty: Tax Rebate Refused to the Warehousekeeper if the Release from the Suspensive Procedure is Due to an Unlawful Act 10 months ago