European UnionNetherlands ECJ VAT C-613/23 (Herdijk) – Judgment – Directors’ liability for VAT debts depends on individual circumstances 2 months ago
Sweden Supreme Administrative Court Seeks EU Ruling on VAT Exemption for Independent Groups 2 months ago
BelgiumEuropean Union Comments on ECJ case C 594/23: Foundations on Land Not Considered Buildings for VAT Purposes 2 months ago
BelgiumEuropean Union Comments on ECJ case C-243/23: Belgian VAT Deduction Adjustment Periods Extended for Construction Projects 2 months ago
European UnionSweden First VAT Case @ General Court – T-558/24 (Studieförbundet Vuxenskolan Riksorganisationen) – No details known yet 2 months ago
CroatiaEuropean Union ECJ C-639/24 (FLO VENEER) – Questions – VAT Exemption Conditions and Evidence Requirements for intra-EU supplies 2 months ago
European Union Comments on ECJ case C‑594/23: Danish Law on VAT for Building Land Clarified 2 months ago
BelgiumEuropean Union Comments on ECJ C-243/23: Thorough renovations of real estate and the extended adjustment period in VAT 2 months ago
European Union Comments on ECJ C-60/23: ECJ concludes eMSPs buy and sell electricity for EU VAT purposes 2 months ago
Croatia Comments on ECJ case C-171/23: Croatia’s New Company Formation Rules Impact VAT Exemption for Small Businesses 2 months ago
DenmarkEuropean Union ECJ C-594/23 (Lomoco Development and Others) – Judgment – Supply of land with foundations is ‘building land’ 2 months ago
European Union VAT Rules for Warehousing Services in the European Union: Case Study and Implementing Regulation 2 months ago
BelgiumEuropean Union Flashback on ECJ cases C-131/91 (“K” Line Air Service Europe BV v Eulaerts NV and Belgian State) – Belgian Minimum VAT Assessment on Cars Invalid 2 months ago
United Kingdom Understanding VAT: Deductions and Sacrifice of Salary for Businesses – A Comprehensive Guide 2 months ago
European UnionWorld This is what happened in the ECJ (VAT) in October 2024 – 3 Cases Decided, 5 New Questions … 2 months ago
European Union Excise duty on distance sales of wine in the EU in the context of the Advocate General’s opinion 2 months ago
European Union Comments on ECJ C-475/23: ECJ confirms the right to deduct VAT on acquiring a fixed asset for tooling purposes. 2 months ago
European UnionSweden Comments on ECJ case C-60/23: VAT Implications for E-mobility Service Providers in Automotive Sector 2 months ago
European Union Comments on ECJ C-60/23: EU Court of Justice rules on deemed supply for EV charging 2 months ago
European Union Comments on ECJ C-60/23: Electric vehicle charging is a chain supply of electricity 2 months ago
Sweden Deductibility of input tax when purchasing goods from a subcontractor for free – Case Law 2 months ago
European UnionPortugal ECJ C-603/24 (Stellantis Portugal) – Questions – Does “supply of services” include contractual vehicle sale price adjustments? 2 months ago
United Kingdom Boehringer Ingelheim: Tribunal Rules in Favor of VAT Rebates on Pharma Supplies to NHS 2 months ago
United Kingdom Boehringer Ingelheim Ltd v Commissioners for HM Revenue and Customs: VAT Appeal Decision 2024 2 months ago
European Union Comments on ECJ C-741/22: Belgian abolition of VAT exemption for online gambling not in conflict with EU law 3 months ago
European Union Comments on ECJ C-73/23: Abolition of VAT exemption for online gambling not contrary to EU law 3 months ago
European UnionPortugal ECJ WHT C-525/24 (Santander Renta Variable Espana Pensiones, Fondo de Pensiones) – Questions – Evidentiary Barriers in Pension Fund’s Tax Exemption Case 3 months ago
European UnionRomania ECJ C-570/24 (Ecoserv) – Questions – Tax Liability in Missing Alcohol Case 3 months ago
European UnionNetherlands Comments on ECJ case C-60/23: ECJ Allows VAT Recovery for Electric Vehicle Charging Card Issuers 3 months ago