European UnionGermany Flashback on ECJ Cases – C-433/08 (Yaesu Europe) – Signature of authorized representative is sufficient in a request for refund 24 June 2023
European Union A snapshot of all the news on VAT Fixed Establishments – Be prepared for the ECJ decision on FE on June 29, 2023 (C-232/22 Cabot) 23 June 2023
European Union Comments on ECJ C-247/21: VAT invoicing requirements in triangulation transactions 22 June 2023
European Union Agenda of the ECJ VAT cases – 5 Judgments, 1 AG Opinion, 1 Hearings till July 13, 2023 22 June 2023
European Union Comments on ECJ C-365/22: Out-of-service cars bought to be sold for parts may be subject to VAT margin scheme. 22 June 2023
European UnionGermany Flashback on ECJ Cases – C-442/05 (Zweckverband …. ) – Terms “supply of water” and “water distribution” respectively – Reduced VAT rate 20 June 2023
European Union Webinar – Slide deck & Recorded Session – Fixed establishment regime in the EU – Recent updates and the impact of the ECJ Case C-333/20 19 June 2023
European UnionPortugal New preliminary questions to the ECJ in a VAT case: Sancra vs. Portugal – C-377/23 19 June 2023
European UnionNetherlands Flashback on ECJ Cases – C-124/07 (J.C.M. Beheer BV) – Activities of Insurance brokers who have only indirect relations are VAT exempt 18 June 2023
European Union VAT on margin and sale of vehicles for parts: the IT judgment of the CJEU 17 June 2023
European Union Comments on ECJ C-97/21: Two penalties cannot be imposed for the same offence 16 June 2023
European Union Comments on ECJ C-243/23: Are the Adjustment rules in Belgium for immovable property due for Adjustment? 16 June 2023
European Union Agenda of the ECJ VAT cases – 2 Judgments, 1 AG Opinion, 2 Hearings till July 13, 2022 16 June 2023
Czech Republic VAT Treatment of Electricity Supplies from Charging Stations (CJEU Judgment) 15 June 2023
European Union Comments on C-114/22 – Invalidity of transactions solely based on civil law cannot result in refusing input VAT deduction 15 June 2023
European Union ECJ (Non-VAT) – C-322/22 (Dyrektor Izby Administracji Skarbowej we Wrocławiu) – Judgment – Interest is due to the taxpayer for the entire time the tax office keeps the unduly collected levy 14 June 2023
European Union Comments on ECJ C-418/22: A penalty of 20% of the output VAT is permissible 14 June 2023
BelgiumEuropean Union ECJ C-243/23 (Drebers) – Question – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building 13 June 2023
European Union ECJ judgment on the interest rate on overpayments may have a broader meaning 13 June 2023
European Union Comments on ECJ C-516/21: Rental of a building and permanently fixed tools: operation exempt from VAT? 12 June 2023
BelgiumEuropean Union Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023 12 June 2023
European Union Comments on ECJ C-620/21: A company supplies social care services abroad. What are the conditions for VAT exemption? 12 June 2023
European Union Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – Non-Taxable persons” 11 June 2023
DenmarkEuropean Union Flashback on ECJ Cases – C-98/07 (Nordania Finans and BG Factoring) – Leased goods routinely sold on termination to be included in VAT partial exemption calculation 11 June 2023
European Union Agenda of the ECJ VAT cases – 2 Judgments, 1 AG Opinion, 2 Hearings in June 2023 09 June 2023
AustraliaBelgiumCosta RicaCyprusDominican RepublicEuropean UnionGermanyGreeceHungaryItalyLuxembourgNew ZealandSaudi ArabiaUnited Kingdom EY VAT News – 5 June 2023 09 June 2023
European Union Comments on ECJ C-89/23 – New referral – sale of pledged goods – whether sale and commission are exempt 08 June 2023
AustraliaEuropean UnionIndiaPolandSaudi Arabia ITR: This Month in Indirect Tax: Saudi Arabia’s Tax Amnesty; Poland v the EU; India’s WTO Complaint 08 June 2023
European UnionPoland ECJ C-241/23 (P. sp. z o.o.) – Questions – Is the consideration the Nominal or Issue value of the shares? 06 June 2023