European UnionFinland Flashback on ECJ cases C-455/98 (Salumets and Others) – VAT due on contraband importation into Community customs territory of ethyl alcohol from non-member countries 11 months ago
European Union Special VAT rate for travel agents for accommodation which is resold without ancillary services 11 months ago
European UnionUnited Kingdom Flashback on ECJ cases C-3/97 (Goodwin and Unstead) – A supply of counterfeit perfumes is subject to VAT 11 months ago
European UnionIndia Can a Group Company Constitute Fixed Establishment? – Decoding the ECJ Ruling 11 months ago
European UnionUnited Kingdom Flashback on ECJ cases C-4/94 (BLP Group) – No input VAT deduction on exempt transaction, even if ultimately a taxable transaction is carried out 11 months ago
European Union Comments on ECJ C-108/22: VAT Treatment of Travel Agents Supplies of Hotel Accommodation 11 months ago
European UnionNetherlands Flashback on ECJ cases C-23/98 (Heerma) – Letting of tangible property is an independent activity 11 months ago
European Union Comments on C-108/22: ECJ judgement on the VAT treatment of travel agents supplies of hotel accommodation 11 months ago
European Union Comments to ECJ C-180/22: ECJ sets out the rules for applying VAT to trade in works of art 11 months ago
European UnionGermany Flashback on ECJ Cases – C-156/08 (Vollkommer) – Interpretation of VAT Law Allows Addition of Real Estate Transfer Tax 11 months ago
European UnionFrance Flashback on ECJ cases C-312/91 (Sofitam) – National rules penalizing VAT offences on imports more severely than those on domestic sales 11 months ago
European Union Comments on ECJ C-288/22: Is a Member of the Management Board a VAT Payer? (AG Opinion) 11 months ago
European UnionLuxembourg Comments to C-288/22: AG opines company directors are not VAT taxable persons 12 months ago
European Union Comments on ECJ C-288/22: VAT Treatment of Activities Carried Out by Board Member (AG Opinion) 12 months ago
European UnionRomania ECJ C-475/23 (Voestalpine Giesserei Linz vs. RO) – New ECJ VAT case – No details known yet 12 months ago
European Union Comments on ECJ C-288/22: Directors’ fees not subject to VAT according to Advocate Genera 12 months ago
European Union Some interesting reading during your summer holiday – European VAT Law as Interpreted by the European Court of Justice 12 months ago
European UnionItaly Flashback on ECJ Cases – C-2/08 (Fallimento Olimpiclub) – The principle of res judicata is not always precluded by EU law where the final decision is contrary to EU law 12 months ago
World Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes 12 months ago
DenmarkEuropean Union Flashback on ECJ cases C-200/90 (Dansk Denkavit and Poulsen Trading) – VAT Directive prohibits a fiscal levy charged on both VAT and other commercial activities and assessed in the same way as VAT 12 months ago
European Union Comments on C-344/22: Rules on VAT treatment of spa services provided by municipalities 12 months ago
European UnionGermany ECJ Customs C-307/23 (G GmbH) – Questions – Must the cost of production of printing templates for labels be added to the transaction value? 12 months ago
European Union Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes 12 months ago
European Union Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points 12 months ago
European UnionRomania ECJ C-107/23 (PPU) – Judgement – Obligation to combat VAT fraud affecting the Union’s financial interests 12 months ago
DenmarkEuropean Union Flashback on ECJ cases C-297/89 (Ryborg) – ‘Normal residence’ corresponds to the permanent centre of interests of the person concerned 12 months ago
European UnionPortugal ECJ C-399/23 (Osóquim) – New ECJ VAT case – No details known yet 12 months ago
BulgariaEuropean Union ECJ C-429/23 (NARE-BG) – New ECJ VAT case – No details known yet 12 months ago