European UnionItaly New ECJ VAT Case – C-37/23 (Giocevi) – Questions not yet released 30 January 2023
European UnionPoland ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account 30 January 2023
BulgariaEuropean Union ECJ C-733/22 (Valentina Heights) – Questions – Reduced VAT rate set for accommodation provided by hotels and similar establishments 30 January 2023
European Union Comments on C-247/21 (Luxury Trust Automobil GmbH) – EU: what do you need to know about triangulation 28 January 2023
European Union European Union: Proposal for preliminary rulings in customs matters to be handled by lower EU General Court 27 January 2023
European UnionItaly ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies 26 January 2023
European Union Comments on ECJ C-641/21: How is the place of supply of a service assessed in case of VAT fraud? 24 January 2023
European UnionPoland Preliminary questions to the ECJ by Poland about expropriation of farmers 24 January 2023
European Union Comments on ECJ C-677/21: Invoicing of illegally consumed electricity by the network operator to power thieves with or without VAT? 22 January 2023
BelgiumEuropean Union Comments on ECJ C-585/20: Belgian regulations on payment terms in public procurement contracts on loose sand after ECJ judgment 22 January 2023
European UnionSpain ECJ C-585/20 (BFF Finance Iberia S.A.U.) – Judgment – Late payment Directive, interest also on the VAT amount 22 January 2023
European Union Comments on ECJ C-247/21: Involved in supply chain transactions? Send a correct invoice! 22 January 2023
European Union Comments on ECJ C-247/21: – Failed triangular transaction due to formal deficiency 20 January 2023
European UnionRomania ECJ C-461/21 (Cartrans Preda) – AG Opinion – Exemption for (transport) services to imported goods, evidence required? 19 January 2023
European UnionHungary ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion 18 January 2023
European UnionRomania ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually provided 18 January 2023
Czech RepublicEuropean Union Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state 18 January 2023
European Union Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity 18 January 2023
European Union Comments on ECJ C-141/20 & C-269/20: ECJ decisions on the German VAT Group 16 January 2023
European Union Comments on ECJ C-677/21: VAT is also due in the event of an unlawful purchase of electricity (AG Opinion) 15 January 2023
European UnionHungary Flashback on ECJ Cases – Joined Cases C-290/05 (Nádasdi) & C-333/05 (Németh) – Registration duty on motor vehicles – Used motor vehicles – Importation 15 January 2023
European UnionPoland Comments on C-247/21 (Luxury Trust Automobil GmbH) – Simplified VAT procedure in intra-Community triangular transactions 14 January 2023
European UnionFinland Flashback on ECJ Cases C-184/04 (Uudenkaupungin kaupunki) – Member States are obliged to provide for a revision of the deduction of VAT in respect of investment goods 14 January 2023