European Union Comments on ECJ C-127/22: Bulgarian referral raises refund potential for certain VAT payments 17 May 2023
European UnionNetherlands Flashback on ECJ cases C-434/03 (Charles and Charles-Tijmens) – If the taxpayer chooses to treat capital goods used for both business and private purposes as business goods, input VAT is immediately deductible in full 16 May 2023
European Union Comments on ECJ C-620/21: VAT exemption for social services to natural persons in other member states 16 May 2023
European Union ECJ Customs C-358/22 – Judgment – Requirement of the guarantor to pay a customs debt if the amount of duty has not been duly communicated to the debtor 16 May 2023
European Union Comments on ECJ C-239/22: VAT liability relating to newly constructed real estate 16 May 2023
BelgiumEuropean Union Simplified triangular operation – wording “Reverse charge” mandatory 16 May 2023
European UnionRomania ECJ C-179/23 (Credidam) – Questions – Are payments provided by law considered taxable transactions? 14 May 2023
European UnionGermany ECJ C-184/23 (Finanzamt T) – Questions – Are supplies within VAT group outside scope of VAT if input VAT is limited? 14 May 2023
European Union Comments on ECJ C-127/22: Written off goods and adjustment to input tax – taxpayer win 14 May 2023
European Union Comments on ECJ C-516/21: Leasing of immovable property including equipment and machinery – whether a single exempt supply or whether VAT is due on element relating to equipment and machinery 14 May 2023
European Union Summary of C-620/21 (Momtrade Ruse) – VAT exemption for social services to natural persons in other member states 13 May 2023
BulgariaEuropean Union Comments on ECJ C-127/22: No adjustment of input VAT deductions for scrapped or destroyed goods 13 May 2023
European Union ECJ Case: VAT exemption rules for intra-community transactions in Slovenia 12 May 2023
European Union Comments to C-127/22: is it required to make adjustments to input VAT in the case of destruction of goods? 12 May 2023
European Union Comments on ECJ C-127/22: Is It Necessary to Make Adjustments to Input VAT in the Event of Destruction of Goods? 12 May 2023
BulgariaEuropean Union ECJ C-620/21 (Momtrade Ruse) – Judgment – VAT exemption for social services to natural persons in other member states 11 May 2023
European UnionSlovenia Comments on ECJ C-664/21: VAT Exemption Rules for Intra-Community Transactions in Slovenia 11 May 2023
European Union Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 2 Hearings till June 9, 2023 10 May 2023
European Union Comments on ECJ C-282/22: Charging an electric car is selling a good, not a service 09 May 2023
European Union Comments on ECJ C-677/21: Treatment of charges made by distribution network operator in the absence of an individual entering into a contract with acommercial supplier 09 May 2023
Europe Comments to C‑516/21 – ECJ: Rental of equipment and machinery in connection with VAT exempt lease of agricultural building also free of VAT 09 May 2023
European Union Comments on ECJ C-516/21: Rental of building with permanently installed equipment and machinery: principle supply governs the treatment of ancillary services! 09 May 2023
European Union Comments on ECJ C-516/21 – Letting of building including operating equipment: Precedence of single supply over splitting requirement 09 May 2023
European Union Comments on C-516/21: ECJ on letting of a building including operating equipment: Precedence of single supply over splitting requirement 09 May 2023
European Union Comments on ECJ C-612/21 & C-616/21: Polish municipalities do not perform VAT-taxable services 09 May 2023
European Union Comments on ECJ C-97/21: A fine and sealing of business premises for a minor breach of tax obligation is impermissible under the VAT Directive and EU Charter of Fundamental Rights. 09 May 2023
European Union Comments on ECJ C-516/21: Leasing of tools and machines in addition to a building is not VAT-exempt and constitutes a single economic supply 09 May 2023
European Union Comments on ECJ C-127/22: Destruction of unusable goods is not subject to VAT revision (unless ….) 09 May 2023
European Union Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations 08 May 2023
CroatiaEuropean Union ECJ C-171/23 (UP CAFFE d.o.o) – Questions – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company 08 May 2023
European Union Comments on ECJ C-516/21: Also VAT exemption for machines and equipment when renting a turkey rearing house 08 May 2023
European Union Comments on ECJ C-97/21: Accumulation of measures in case of unregistered sale of a packet of cigarettes in violation of EU law 08 May 2023