European Union Comments on ECJ C-695/20: Provider of services by electronic means – Taxable person, acting in his or her own name but on behalf of another person 28 February 2023
European UnionRomania ECJ clarifies VAT rules for association contracts without legal personality in Romania 28 February 2023
European Union VAT exclusion for supply of undertaking or organized part thereof (CJEU judgment) 28 February 2023
European UnionUnited Kingdom ECJ C-695/20 (Fenix International – OnlyFans) – Judgment – Art. 9a of the Implementing Regulation is valid 28 February 2023
European UnionPoland Comments on C-729/21: VAT exclusion for supply of undertaking or organized part thereof 28 February 2023
European Union Agenda of the ECJ VAT cases – 3 Judgments, 1 AG Opinion till March 30, 2023 28 February 2023
European Union Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer 27 February 2023
European Union Comments on ECJ C-729/21: The sale of a leased property is a transfer of going concern for VAT purposes 27 February 2023
European UnionUnited Kingdom Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind 27 February 2023
European Union Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania 27 February 2023
European UnionNetherlands Flashback on ECJ cases C-378/02 (Waterschap Zeeuws Vlaanderen) – Public authority – Transaction engaged in as taxable person and transaction engaged in as non-taxable person – Right to adjustment and deduction 26 February 2023
European UnionFrance Flashback on ECJ cases C-94/09 (Commission v France) – Application of a reduced rate to transport by car of deceased persons 25 February 2023
European Union Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC 25 February 2023
European Union Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime? 24 February 2023
European Union Comments on C-729/21 (W. sp. z o.o. ) – The sale of rented buildings can be neutral from a VAT point of view 24 February 2023
European Union Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer 22 February 2023
European Union Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion till March 23, 2023 22 February 2023
European UnionNetherlands Flashback on ECJ Cases – Joined Cases C-538/08 & C-33/09 (X Holding and Oracle Nederland) – Dutch VAT deduction exclusion decree (”BUA”) is confirm EU VAT legislation 22 February 2023
European Union Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred 21 February 2023
European Union Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership 21 February 2023
European Union Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax 20 February 2023
European UnionLatvia New ECJ VAT Case C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) 20 February 2023
European UnionPortugal New ECJ VAT Case C-89/23 (Companhia União de Crédito Popular) 20 February 2023
European Union Comments on C-791/22: Should VAT on the importation of illegal EU cigarettes be paid in the first EU country they reach or in the country where the abuse was detected? 20 February 2023
European Union Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established 20 February 2023
European UnionGermany Flashback on ECJ Cases – C-97/09 (Schmelz) – Refusal of a small business scheme for taxpayers established in other Member States – Concept of “annual turnover” 20 February 2023
European UnionUnited Kingdom Flashback on ECJ Cases – C-175/09 (AXA UK) – No VAT exemption for collection and processing of payments on behalf of clients of the service provider 19 February 2023