European Union ECJ Customs C-725/21 (SOMEO) – Judgment – Tariff classification – Parts of seats for motor vehicles 10 March 2023
European Union ECJ Excise C-571/21 (RWE Power) – Judgment – Taxation of energy products and electricity 10 March 2023
European Union ECJ Customs C-358/22 (Bolloré logistics SA) – Judgment – Obligations on the part of the guarantor of the debtor of a customs debt 10 March 2023
Netherlands Sale of shopping center by project developer: VAT-free transfer of business? 09 March 2023
European UnionPortugal ECJ C-42/22 (Global Companhia de Seguros) – Judgment – The concept of ‘insurance and reinsurance transactions’ does not includes related or supplementary activities as purchase and sale of parts from written-off vehicles 09 March 2023
BelgiumEuropean Union ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building 09 March 2023
European Union Comments on ECJ C-695/20: Commissioner’s fiction in VAT implementing regulation not in conflict with VAT directive 09 March 2023
European Union Comments on ECJ C-141/20: A preliminary ruling regarding German VAT Group rules 08 March 2023
European Union Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss 08 March 2023
European Union Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion till March 30, 2023 08 March 2023
European Union Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful 08 March 2023
European Union Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story 07 March 2023
European Union Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans 06 March 2023
European Union Comments on ECJ C-664/21: New evidence to substantiate intracommunity supply not necesarilly allowed 06 March 2023
European Union Comments on ECJ C-247/21: Failure to mention reverse charge in triangular transactions 06 March 2023
European Union Comments on ECJ C-664/21: Slovenia does not have to accept new proof of VAT exemption entitlement 06 March 2023
European Union Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider 05 March 2023
European Union Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services 05 March 2023
European Union Judicial statistics 2022: High number of cases brought before the ECJ confirmed for the fifth consecutive year 04 March 2023
European Union Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011 confirmed 04 March 2023
European Union Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid 03 March 2023
European UnionSlovenia ECJ C-664/21 (NEC Plus Ultra Cosmetics AG) – Judgment – New evidence to substantiate intracommunity supply not necessarilly allowed 02 March 2023
European UnionGermany Comments on C-482/21 (Euler Hermes): Reduction of the basis for assessment of VAT due to irrecoverable Debts 02 March 2023
European Union Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers 02 March 2023
European UnionUnited Kingdom Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court 01 March 2023
European UnionHungary Comments on ECJ C-289/22: A preliminary ruling regarding the Hungarian VAT deduction rules 01 March 2023
European Union Comments on C-512/21 (Aquila Part Prod Com SA) – Judgment on tax authorities’ right to question input VAT deductions 01 March 2023
European Union Comments on ECJ C-695/20: Regulation providing online platform is liable to pay VAT is valid 01 March 2023