European Union Agenda of the ECJ VAT cases – 4 AG Opinions, 2 Hearings announced till October 12, 2023 10 months ago
European UnionPortugal Flashback on ECJ cases C-446/98 (Fazenda Pública) – Significant distortion of competition – Criteria can be determined by Ministry of finance if allowed by national constititutionnal order 10 months ago
European Union Comments on ECJ C-243/23: Question on extended adjustment period for VAT purposes as it applies to real estate 10 months ago
European Union Agenda of the ECJ VAT cases – 2 Judgments, 4 AG Opinions announced in September 10 months ago
European Union ECJ C-376/23 Customs Questions: Augstākā tiesa Submits Referral on Obligations to Discharge Free Zone Procedure 10 months ago
European Union Comments on ECJ C-344/22: Spa facilities by a municipality are not a service for consideration if the tourist tax is not linked to the use of the facilities 10 months ago
European UnionItaly Flashback on ECJ cases C-4/89 (Comune di Carpaneto Piacentino and others) – Public bodies are taxable persons in activities where they compete with private individuals 10 months ago
European UnionHungary New ECJ VAT Case C-532/23 (Lear Corporation Hungary) – No details known yet 11 months ago
European UnionUnited Kingdom Flashback on ECJ cases C-86/99 (Freemans) – Discount obtained at the time the action is performed – Price reduction after the action has taken place 11 months ago
European UnionGermany Flashback on ECJ cases C-380/99 (Bertelsmann) – The taxable amount for the supply of a bonus in kind includes the delivery cost 11 months ago
European UnionItaly Medicines for human use – ECJ rules on the notion of “pharmaceutical company” 11 months ago
European UnionFrance Composite supplies – French authorities provide indicative list of European case law 11 months ago
European Union Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions announced in September 11 months ago
European Union Comments on ECJ C-232/22: Provision of toll manufacturing services does not create a fixed place of business for the purchaser 11 months ago
World Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes 11 months ago
European UnionRomania New ECJ VAT Case C-527/23 (Weatherford Atlas Gip) – No details known yet 11 months ago
European Union Comments on ECJ C-180/22: VAT on Intra-Community Acquisitions counts for margin scheme 11 months ago
Netherlands Authorities provide guidance: VAT on intra-Community acquisition of a work of art 11 months ago
European Union Comments on ECJ C-288/22: VAT treatment of activities carried out by a member of a board of directors of a legal person 11 months ago
European Union Comments on ECJ C-107/23: Obligation to combat VAT fraud affecting the Union’s financial interests 11 months ago
European Union Polish Government seeks annulment of CBAM regulation in European Court of Justice 11 months ago
European Union Comments on ECJ C-180/22: Explanation of the tax authorities on VAT in the case of intra-Community acquisition of a work of art 11 months ago
European Union CFE Opinion Statement on ECJ Cases Airbnb on accessory tax obligations imposed on digital service providers 11 months ago
Poland Poland appealed to the CJEU for two more legal acts, which are part of the Fit for 55 package 11 months ago
European UnionLuxembourg Additional Guidance From The Luxembourg VAT Authorities On The Provision Of Company Cars 11 months ago
European UnionSpain Comments on ECJ C-108/22: Need for Harmonisation of the Special VAT Scheme for Travel Agents 11 months ago
European UnionGermany Comments on ECJ C-180/22 (Mensing II): Application of the margin scheme: VAT paid in respect of the intra-Community acquisition does not reduce the taxable amount 11 months ago