European UnionPoland Comments on ECJ C-114/22: The Appearance of a Transaction does not Always Result in the Loss of the Right to Deduct VAT 03 June 2023
European Union Comments on ECJ C-516/21: Rental of Permanently Installed Equipment and Devices under the Lease of a Building as a Supply Constituting a Single Economic Event Subject to VAT Exemption 03 June 2023
Africa RegionGermanyPhilippinesPolandSaudi Arabia KPMG Week in Tax: 29 May – 2 June 2023 03 June 2023
European Union Comments on ECJ C-127/22: Withdrawal of Goods and Subsequent Sale or Destruction does not Require Correction of Input VAT 03 June 2023
European UnionHungary New preliminary questions to the ECJ in a VAT case: Novo Nordisk vs. Hungary – Case C-248/23 02 June 2023
BelgiumEuropean Union New preliminary questions to the ECJ in a VAT case: Dranken Van Eetvelde vs. Belgium – Case C-331/23 02 June 2023
European Union Management plan 2023 – Taxation and Customs Union – idea to reduce the negative impact of VAT disputes 01 June 2023
European Union European Court upholds right to VAT deduction, despite “Null and Void” agreement 01 June 2023
European Union Comments on ECJ C-127/22 – Case Study: Learning about Bulgarian VAT Rules on Destroyed Goods 01 June 2023
European Union Comments on ECJ C-114/22: Input VAT deduction in case of invalidity of the transaction under civil law 01 June 2023
European Union Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points 31 May 2023
BelgiumEuropean Union Flashback on ECJ Cases – C-231/07 (Tiercé Ladbroke) & C-232/07 (Derby SA) – Concepts of ‘deposits of funds’ and ‘payments’ — Refusal of exemption 31 May 2023
European UnionPoland Comments on ECJ C-114/22: The tax office will not question the deduction of VAT so easily? There is an important verdict 31 May 2023
European Union Comments on ECJ C-114/22: European Court upholds right to VAT deduction, despite “Null and Void” agreement 31 May 2023
BelgiumEuropean Union New preliminary questions to the ECJ in a VAT case: C-243/23 – Drebers vs Belgium 29 May 2023
ChileCzech RepublicEgyptEuropean UnionIndiaPolandSouth KoreaSpainUnited States KPMG Week in Tax: 22 – 26 May 2023 29 May 2023
European Union Comments on ECJ C-249/22: Additional levy in addition to Austrian program fee not in violation of EU law according to AG 29 May 2023
European UnionPoland Comments on ECJ C-114/22: Polish refusal to deduct VAT when transferring trademarks in violation of EU law 29 May 2023
European Union Comments on ECJ C-114/22: VAT deduction cannot be denied because of the domestic civil law 29 May 2023
European Union Comments on ECJ C-114/22: Taxable activities cannot be assessed through the prism of civil law 29 May 2023
European UnionUnited Kingdom Flashback on ECJ Cases C-491/04 (Dollond & Aitchison) – “Transaction value” includes the amount paid for both services and goods 27 May 2023
European Union Summary of ECJ C-114/22: VAT deduction even if a taxable economic transaction is regarded as fictitious 27 May 2023
European Union BREAKING: Decision in ECJ C-232/22 (Cabot Plastics Belgium) on existence Fixed Establishment will be released on June 29, 2023 26 May 2023
European Union Comments on ECJ C-418/22: Penalty for failure to submit returns – whether input tax should be taken into account – validity of penalty – taxpayer loss 26 May 2023
European Union Comments on ECJ C-365/22: Margin Scheme – End-of life vehicles / wrecks – taxpayer win in part? 26 May 2023
European Union Comments on ECJ C-114/22: VAT deduction can not be denied solely based on a null and void transaction under civil law, without proving fraud or abuse 26 May 2023
European Union Comments on ECJ C-365/22 : Definitively scrapped cars that still contain functional parts and have remained in their economic cycle due to reuse of parts are considered used goods 26 May 2023