European UnionHungary CJEU Ruling: Hungary’s VAT Refund Rule Contrary to EU Law for Non-EU Taxable Persons 1 month ago
European Union Agenda of the ECJ VAT cases – 2 Judgments, 2 AG Opinions announced till June 30, 2024 1 month ago
European UnionSlovenia Slovenské Energetické Strojárne C-746/22: VAT Refund Procedure in Hungary 1 month ago
European UnionPoland Calculation of VAT base for capital increase in exchange for shares – Case C-241/23. 1 month ago
European Union ECJ Ruling on VAT Treatment of Vouchers: Implications for Resale and Redemption 1 month ago
DenmarkEuropean Union Flashback on ECJ cases C-2/95 (SDC) – Exemptions based on service nature, not supplier or recipient 1 month ago
BulgariaEuropean Union ECJ C-234/24 (Brose Prievidza) – Questions – VAT Refund when goods remain in the supplier’s Member State and the supply is artificially separated from the intra-community supplies 1 month ago
European UnionHungary ECJ Ruling on Hungarian VAT Rules for Slovak Energy Company Sparks Controversy 1 month ago
European Union Agenda of the ECJ VAT cases – 2 Judgments, 2 AG Opinions announced till June 20, 2024 2 months ago
European Union Comments on ECJ C-171/23: Despite abuse, Croatia cannot refuse to apply SME exemption, according to AG 2 months ago
European Union Comments on ECJ C-184/23: Supplies for consideration within VAT Group do not fall within the scope of VAT 2 months ago
European Union Comments on ECJ C-746/22: Violation of EU law in Hungarian VAT refund procedure 2 months ago
Germany Entrepreneur’s Good Faith in Unauthorized VAT Disclosure by Employee: Legal Implications in Germany and EU 2 months ago
European Union Comments on ECJ C-60/23: EV charging card issuers (eMSPs) act as a commissionaire 2 months ago
European Union ECJ judgment ends dispute over VAT on in-kind contribution in exchange for shares (C-241/23) 2 months ago
European Union Comments on ECJ C-746/22: Refund of VAT for non-established entities: when is filing admissible? 2 months ago
European UnionHungary Comments on ECJ C-746/22: Conditions for VAT refund to non-established taxable person in EU Member State 2 months ago
European Union VAT Grouping and Intragroup Transactions: A Critical Analysis of Case C-269/20 (Finanzamt T-I) 2 months ago
CroatiaEuropean Union ECJ C-171/23 (UP CAFFE d.o.o) – AG Opinion – Abusive Practices and Small Business Exemptions 2 months ago
European UnionGermany ECJ C-184/23 (Finanzamt T) – AG Opinion – Supplies within VAT group are outside scope of VAT even if input VAT is limited 2 months ago