Poland VAT Tax Base for Real Estate Contribution – will there be a Revolutionary Change? 24 March 2023
European UnionGermany ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme 23 March 2023
European UnionUnited Kingdom Flashback on ECJ Cases C-89/05 (United Utilities) – Call center services to organizer of telephone bets are not exempted 23 March 2023
European Union Agenda of the ECJ VAT cases – 3 Judgments, 1 AG Opinion till April 20, 2023 22 March 2023
European Union Comments on ECJ C-239/22: VAT-taxed supply of renovation work follows directly from European VAT Directive 21 March 2023
European UnionItaly ECJ C-37/23 (Giocevi) – Question – 2009 earthquake – Refund of tax at the rate of 60% 20 March 2023
European Union VAT consequences of illegal energy consumption – opinion of the Advocate General in the case before the CJEU 18 March 2023
European Union Comments on C-729/21: Sale of leased building is VAT neutral transfer of a going concern 17 March 2023
European Union Agenda of the ECJ VAT cases – 2 Judgments, 1 AG Opinion till March 30, 2023 15 March 2023
European Union Comments on ECJ C-713/21: Stabling and livery: the consideration paid may be uncertain but it’s still consideration 15 March 2023
European Union Comments on C-640/21 (Zes Zollner Electronic SRL) – AG Opinion on amendment of a customs declaration where an excess quantity of goods is discovered after release of the goods 15 March 2023
European Union Comments on ECJ C-482/21: The consideration for a supply can also be obtained from a third party 15 March 2023
European Union Comments on ECJ C-664/21: Preliminary Ruling on VAT Exemption Rules for Intra-Community Transactions 15 March 2023
European Union Comments on ECJ C-695/20: What does the Fenix Case Mean for VAT Management? 15 March 2023
European Union Preliminary ruling on Slovenian VAT exemption rules for intra-community transactions (comments on C-664/21) 14 March 2023
France Comments on C-621/19 (Weindel Logistik) – Conditions for the right to deduct VAT on imports 14 March 2023
European Union Comments on C-239/22: VAT exemption also applies in the absence of conditions for first use 13 March 2023
European Union Comments on ECJ C-42/22: Sale of end-of-life vehicles of clients by insurer subject to VAT levy 13 March 2023
European Union Comments on ECJ C-239/22: The long-awaited judgment of the Court of Justice on renovation projects 13 March 2023
European Union Comments on ECJ C-695/20: ECJ rules on VAT liability of online platforms for underlying services 13 March 2023
European Union Comments on ECJ C-42/22: VAT exemption for acts consisting in an insurance company selling wrecks of motor vehicles acquired from its insured persons 13 March 2023
European Union Comments on ECJ C-239/22: VAT Exemption also applies to the supply of a building the first occupation of which took place before its conversion 13 March 2023
DenmarkEuropean Union Flashback on ECJ cases C-32/03 (Fini H) – Deduction of VAT in case person ceased a commercial activity if direct and immediate link 12 March 2023
European Union Comments on ECJ C-519/21 : VAT implications of association without legal personality 12 March 2023
European Union Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms 12 March 2023
BelgiumEuropean Union Comments on ECJ C-239/22: Promo 54 case – Belgian VAT rules on converted buildings survive legal challenge 11 March 2023
European UnionGermany Flashback on ECJ cases C-453/02 (Linneweber) & C-462/02 (Akritidis) – VAT exemption for gambling also applies in the case of unauthorized gambling 11 March 2023