European Union Comments on ECJ C-232/22: CJEU issued an important judgment on the VAT fixed establishment 03 July 2023
European Union Comments on ECJ C-232/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company 03 July 2023
European Union Comments on ECJ C-114/22: Denial of input VAT deduction in the case of fictitious transactions 02 July 2023
European Union Comments on ECJ C-365/22: Margin taxation on the sale of second-hand goods 02 July 2023
European Union Comments on ECJ C-418/22: Penalties in the case of failure of a company to comply with obligations 02 July 2023
European Union Comments on ECJ C-127/22: Adjustment of input VAT deduction in the case of write-offs 02 July 2023
European Union Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT 01 July 2023
European Union Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment 01 July 2023
European Union Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes 01 July 2023
European Union Comments on ECJ C-232/22 (Cabot) – The same human and technical means cannot be used both to provide services and to receive those same services 30 June 2023
European Union Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment) 30 June 2023
European Union Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company 30 June 2023
European Union Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure 30 June 2023
European UnionRomania ECJ C-107/23 (PPU) – AG Opinion – Obligation to combat VAT fraud affecting the Union’s financial interests 30 June 2023
European Union Comments on ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents 30 June 2023
European Union Summary of ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Resale of accommodation services fall under the special scheme for travel agents 30 June 2023
European Union Comments on ECJ C-232/22 (Cabot) – No Fixed Establishment for services supplied under an exclusive contractual obligation 30 June 2023
European Union Summary of ECJ-232/22 (Cabot) – No fixed establishment due to lack of human and technical resources even if ancillary services are performed, exclusivity 29 June 2023
European UnionPoland ECJ C-108/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Resale of accommodation services fall under the special scheme for travel agents 29 June 2023
BelgiumEuropean Union ECJ C-232/22 (Cabot Plastics Belgium) – Judgment – Toll manufacturing with ancillary services does not lead to Fixed Establishment 29 June 2023
European UnionPortugal ECJ C-690/22 (Shortcut) – Order – Authorities can not restrict right to deduct VAT if invoices include a generic description of the services provided 28 June 2023
AustriaEuropean Union Flashback on ECJ Cases – C-267/08 (SPÖ Landesorganisation Kärnten) – External propaganda activities of a political party is not an economic activity 28 June 2023
European UnionRomania ECJ Customs C-640/21 (Zes Zollner Electronic) – Judgment – Amennding customs declarations and failing to declare the correct quantity of goods 26 June 2023
European UnionItaly Flashback on ECJ Cases – C-377/08 (EGN) – Input VAT deduction if supplies are made to other Member States 25 June 2023