European Union Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme 12 months ago
Belgium Ruling: Financing a building by means of a sale-and-leaseback transaction – Review regime 12 months ago
European UnionSweden Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary does not constitute an insurance transaction 12 months ago
European Union Comments on C-232/22: Fixed establishment: New ECJ decision brings clarity for tolling cases 12 months ago
European UnionFrance Flashback on ECJ cases C-208/91 (Beaulande / Directeur des services fiscaux de Nantes) – VAT Directive allows for a stamp duty charged on the acquisition of building land 12 months ago
European Union Comments on ECJ C-232/22: LegalNews asked Attorney Ine Lejeune for more information about the impact of this groundbreaking judgment 08 July 2023
European Union Comments on C-114/22: Compliance of the Polish VAT Act with the EU VAT Directive 07 July 2023
European UnionUnited Kingdom Flashback on ECJ cases C-149/97 (Institute of the Motor Industry) – Definition of a ”Trade Union” 07 July 2023
European UnionPortugal Flashback on ECJ cases C-28/96 (Fazenda Pública v Fricarnes) – National charges on the marketing of meat are not considered a Turnover Tax 06 July 2023
European Union Comments on ECJ C-232/22: Toll manufacturer no fixed establishment for VAT 06 July 2023
European Union Comments on ECJ C-232/22: Toll manufacturing – services provided to non-EU customer in the same corporate group – whether recipient has a fixed establishment in the EU – no – taxpayer win 05 July 2023
European Union Comments on ECJ C-232/22 (Cabot) – No fixed establishment for VAT purposes when receiving services from a tolling manufacturer 05 July 2023
European Union Comments on ECJ C-232/22 – No EU VAT Fixed Establishment from Toll manufacturing by group company 05 July 2023
European Union Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme 04 July 2023
European Union Summary of ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law 04 July 2023
European UnionHungary ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law 04 July 2023
European UnionUnited Kingdom Flashback on ECJ Cases – C-288/07 (Isle of Wight Council and Others) – Ruling on the meaning of significant distortion of competition 04 July 2023
European Union Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents 04 July 2023
European Union Comments on C-232/22: A CJEU decision brings clarifications to the controversial issue of fixed premises for VAT that can generate the payment of significant fiscal obligations 03 July 2023
European UnionHungary ECJ C-248/23 (Novo Nordisk) – Question – Reduction taxable amount on ex lege payments to the State health insurance agency 03 July 2023
European Union Comments on ECJ C-108/22: Travel agency scheme also for hotel brokers who do not provide additional services 03 July 2023