European Union Comments on ECJ C-418/22: A flat-rate fine of 20% of the VAT amount, due before the deductible VAT was credited are not precluded 26 May 2023
European Union ECJ cases on the legality of VAT penalties and their compatibility with EU law 25 May 2023
European UnionPoland Excise Duty on Exported Passenger Cars not Contrary to EU Principles (CJEU Judgment) 25 May 2023
AustriaEuropean Union ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration 25 May 2023
European UnionPoland ECJ C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction 25 May 2023
European Union New ECJ VAT case: C-241/23 – Dyrektor Izby Administracji Skarbowej w Warszawie vs. PL 24 May 2023
European UnionPoland ECJ C-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT 24 May 2023
European UnionPoland Flashback on ECJ Cases – C-25/07 (Sosnowska) – Extension the period for refunding VAT to taxable persons from 60 to 180 days, unless a security of PLN 250,000 is provided, is prohibited 24 May 2023
European Union Agenda of the ECJ VAT cases – 1 Judgments, 1 AG Opinion, 1 Hearings till June 22, 2023 24 May 2023
European Union Comments on ECJ C-282/22: Charging electric cars consitutes as a supply of goods for VAT 22 May 2023
European Union Comments on ECJ C-282/22: We have more confidence when charging electric vehicles, but what about electric cards 22 May 2023
European Union Comments on ECJ C-127/22: If the goods are destroyed, it is not necessary to give back the input VAT 22 May 2023
European Union Comments on ECJ C-418/22: When imposing a fixed fine, Belgium does not have to take into account the right to deduct VAT 22 May 2023
European Union Comments on ECJ C-365/22: End-of-life vehicles sold ‘for parts’ are used goods 22 May 2023
European Union Comments on C‑365/22: ECJ clarifies conditions on margin-scheme taxation for used cars 21 May 2023
European UnionGermany ECJ C-207/23 (Finanzamt X) – Questions – Heat supplied free of charge to another company 21 May 2023
European Union Summary of ECJ C-365/22: Definitively end-of-life motor vehicles acquired by an undertaking and intended to be sold “for parts” without removing any parts are considered second-hand good 19 May 2023
European Union Summary of ECJ C-418/22: National legislation can penalize failure to declare and pay VAT with a flat-rate fine of 20% of the VAT amount due, after deducting deductible VAT, as long as the fine is proportionate. 19 May 2023
European Union Comments on C-97/21 MV – 98: CJEU restricts the possibility of being prosecuted twice for the same offence 18 May 2023
European Union Comments on C-418/22 (Cezam): Should tax authorities take deductible VAT into account when imposing proportional fines? 18 May 2023
Belgium Comments on C-239/22: Clarification on the Belgian VAT rules for sales of converted buildings 18 May 2023
European Union Agenda of the ECJ VAT cases – 1 Judgments, 1 AG Opinion, 1 Hearings till June 14, 2023 17 May 2023
BelgiumEuropean Union ECJ C-365/22 (Belgian State) – Judgment – Purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods 17 May 2023
BelgiumEuropean Union ECJ C-418/22 (Cezam) – Judgment -Authorities are allowed to impose penalties on underpaid VAT without considering input VAT 17 May 2023
European UnionPortugal Comments on ECJ C-47/22: Clarification on the Portuguese VAT Regime for Insurance Companies 17 May 2023
BulgariaEuropean Union Comments on ECJ C-97/21: Prohibition of Double Sanctions for the Same Infringement 17 May 2023
European Union Comments on ECJ C-127/22: Bulgarian referral raises refund potential for certain VAT payments 17 May 2023