European Union Comments on ECJ C-180/22: VAT inclusion in taxable amount for intra-community transactions 12 months ago
European UnionGermany Comments on C-180/22: EU Fix Likely To Art VAT Margin Scheme Following ECJ Ruling 12 months ago
European Union Comments on ECJ C-180/22: Taxable amount under margin scheme – acquisition of art from another Member State – taxpayer loss 12 months ago
European Union Comments on ECJ C-288/22: AG Opinion – Director’s fees – whether subject to VAT – no – taxpayer win 12 months ago
European Union Comments on ECJ C-344/22: Spa tax on visitors – whether economic activity – no – taxpayer loss 12 months ago
European Union Summary of C-344/22 (Gemeinde A)– Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax 12 months ago
European Union Comments on ECJ C-232/22: Decision On ‘Fixed Establishment’ For VAT Purposes 12 months ago
BelgiumEuropean Union ECJ C-331/23 (Dranken Van Eetvelde) – Questions – Joint liability in case of VAT fraud 12 months ago
European Union Comments on ECJ C-615/21: Hungarian practice in imposing VAT assessments EU-proof 12 months ago
European Union Comments on ECJ C-180/22: VAT in the Mensing case is part of the taxable amount 12 months ago
European Union Comments on ECJ C-288/22: Member of the Executive Board according to AG CJEU not independently economically active 12 months ago
European Union Comments on ECJ C-344/22: Free provision of spa facilities no VAT service 12 months ago
European Union Comments on ECJ C-615/21: Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings 12 months ago
European UnionHungary ECJ C-615/21 (Napfeny Toll) – Judgment – Suspension of Limitation Period for VAT Determination in Judicial Review Proceedings 12 months ago
Germany Input VAT deduction by managing holding company (follow-up decision to the ECJ ruling Finanzamt R of 08.09.2022 – C-98/21) 12 months ago
European Union Summary of ECJ C-180/22 (Mensing) – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme 12 months ago
European Union Comments on ECJ C-232/22: Latest CJEU Case On Fixed Establishment In VAT – Cabot Plastics 12 months ago
European UnionLuxembourg ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of Directors of a Public Limited Company is not a Taxable Person 12 months ago
European UnionGermany ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax 12 months ago
European UnionGermany ECJ C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme 12 months ago
European UnionPoland Comments on ECJ C-322/22: The method of calculating interest on overpayments inconsistent with European Union law 12 months ago
European UnionPoland After the judgments of the CJEU, municipalities are uncertain about their settlements 12 months ago
European UnionNetherlands Flashback on ECJ cases C-185/89 (Velker International Oil Company) – Exemption for deliveries of goods intended for provisioning of ships 12 months ago
European Union Comments on ECJ C-232/22: No fixed establishment for VAT purposes in case one company uses its subsidiary to produce goods in a Member State of the EU 12 months ago
European UnionGermany Flashback on ECJ cases C-396/98 (Schloßstraße) – No VAT deduction due to change in national law as a result of which it is no longer possible to opt for taxation of rental 12 months ago