European Union VAT Deduction and Year-End Invoices: Tax Delegation in Contrast with the EU Court of Justice? 10 months ago
European UnionGermany ECJ: Reemtsma Claim also Possible in the Event of a Statute of Limitations under Civil Law 10 months ago
European UnionGermany ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base 10 months ago
Germany Leasing of Land including Operating Equipment – Follow-Up Decision of the Federal Fiscal Court is Available 10 months ago
European UnionGermany Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified 10 months ago
Italy VAT Deduction and End-of-Year Invoices: Fiscal Delegation in Conflict with the EU Court? 10 months ago
European UnionGermany Comments Reemtsma: Claim possible even if civil law claim is time barred 10 months ago
European Union Comments on ECJ C-453/22: Correcting liability of supplies – repayment from suppliers time barred – direct claim to tax authorities 10 months ago
European Union Comments on ECJ C-461/21: Transport upon Import: Court of Justice demands Proof of Exemption! 10 months ago
European Union Comments on ECJ C-461/21: Registration of import activity does not automatically mean that the cost of transportation is included in the VAT taxable amount 10 months ago
European Union Comments on ECJ C-453/22: Refund of the VAT wrongly charged if VAT can not longer be reclaimed from suppliers 10 months ago
European Union Agenda of the ECJ VAT cases – 4 AG Opinions, 2 Hearings announced till October 12, 2023 10 months ago
European UnionGermany ECJ: Direct refund claim of incorrectly paid VAT also towards tax authorities (C‑453/22 Schütte) 10 months ago
European Union Comments on ECJ C-461/21: Transport services VAT exempt because already in import tax base? You will need to prove it! 10 months ago
European Union ECJ – Excise duty exemption does not apply to withdrawal due to unlawful act 10 months ago
European Union Comments on ECJ C-453/22: German tax authorities must reimburse excess VAT due to incorrect rate application 10 months ago
European Union Comments on ECJ C-433/22: AG CJEU concludes on application of reduced VAT rate for home renovation 10 months ago
European Union Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods 10 months ago
BulgariaEuropean Union ECJ C-429/23 (NARE-BG) – Questions – Right to deduct input VAT for supplies received before their registration under national law during COVID-19 10 months ago
Germany ECJ on the Application of the Margin Scheme: VAT paid in respect of the Intra-Community Acquisition does not reduce the Taxable Amount 10 months ago
European Union Comments on ECJ C-461/21: Transport upon import: Court of Justice demands proof of exemption! 10 months ago
European Union Comments on ECJ C-127/22: Goods written off. Do I have to adjust the VAT? 10 months ago
European Union Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG 10 months ago
European Union Comments on ECJ C-461/21: Romanian withholding tax for non-residents in violation of EU law 10 months ago
European Union Comments on ECJ C-288/22: VAT status of company directors: insights from the “TP” case 10 months ago
European Union Comments on ECJ C-516/21: VAT exemption. Permanently installed equipment and machinery in context of leasing an agricultural building 10 months ago
BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable 10 months ago
European UnionPortugal ECJ C-433/22 (HPA – Construções) – AG Opinion – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings 10 months ago
European UnionGermany ECJ Case C-453/22 (Schütte)- Judgment – Claim for reimbursement of excess VAT paid to suppliers even after statutory limits are passed 10 months ago
European UnionRomania ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available 10 months ago