BulgariaEuropean Union Comments on ECJ C-314/22: CJEU’s “Bad Debts” Judgment Prompts Rethink on VAT Refunds in Bulgaria 2 months ago
European Union This is what happened in the ECJ (VAT) in April 2024 – ECJ seems to have booked a front-row seat for the “Busy Month Club” 2 months ago
European UnionHungary ECJ C-532/23 (Lear Corporation Hungary) – Order – Refund of VAT and late payment interest due to a regulatory requirement infringing EU law 2 months ago
European UnionGermany Free heat withdrawal discounted from VAT: implications of EU Court of Justice ruling. 2 months ago
European UnionHungary ECJ Ruling: Hungarian VAT Deduction Rules and Late Payment Interest Clarifications 2 months ago
European UnionSweden Tax implications of providing electric vehicle charging services through cards and apps in Sweden. 2 months ago
European UnionSweden European Court Advised: Providing EV Charging Card is Goods Delivery 2 months ago
DenmarkEuropean Union Legal guidelines for fuel card transactions following EU Court ruling in Vega International case. 2 months ago
European UnionPoland Blog – Poland 20 Years in the EU – Impact in CJEU VAT Cases: Promoting Legal Certainty and Neutrality 2 months ago
European Union Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions announced till May 30, 2024 2 months ago
European Union Comments on ECJ C-657/22: Romanian sanction for return of energy products to tax warehouses in breach of EU law 2 months ago
European Union Comments on ECJ C-207/23: Heat generated free of charge constitutes the supply of goods for consideration 2 months ago
European Union Comments on ECJ C-73/23: Abolition of VAT exemption for online games of chance not contrary to EU law 2 months ago
European UnionSweden ECJ C-60/23 (Digital Charging Solutions) – AG Opinion – VAT Treatment of Electricity Supply for EV Charging 2 months ago
BelgiumEuropean Union ECJ C-73/23 (Chaudfontaine Loisirs) – AG Opinion – VAT treatment for Land-based and Online Gambling Services is allowed 2 months ago
European UnionGermany ECJ C-207/23 (Finanzamt X) – Judgment – Wood drying and heating as VAT base 2 months ago
BelgiumEuropean Union ECJ C-741/22 (Casino de Spa and Others) – AG Opinion – VAT neutrality allows for differentiation of Online Gambling 2 months ago
European UnionRomania ECJ C-657/22 (Bitulpetrolium Serv) – Judgment – Energy products taxation principles 2 months ago
European Union Comments on ECJ C-68/23: Whether vouchers are single purpose vouchers – probably yes – if MPVs is the taxpayer making separate supply of services as well – probably yes – taxpayer loss 2 months ago
European Union Comments on ECJ C-89/23: Pawnbroker – Commission received for forced sale of pledged goods – whether commission is exempt – no – taxpayer loss 2 months ago
European Union ECJ VAT Cases per country …. Germany, UK, Netherlands top – Malta and Cyprus nil cases 2 months ago
European UnionHungary New ECJ VAT Case C-270/24 (Granulines Invest) – No details known yet 2 months ago
European Union Comments on ECJ C-68/23: Beware of VAT rules when offering vouchers to customers 2 months ago
European UnionItaly ECJ (non-VAT) C-316/22 (Gabel Industria Tessile and Canavesi) – Judgment – ECJ Judgment Empowers Taxpayers for Reimbursement in EU Law Violations 2 months ago
European Union Comments on ECJ C-68/23: VAT Classification of Prepaid Cards and Vouchers 2 months ago
European UnionGermany ECJ Ruling on VAT Treatment of Vouchers: Case C-68/23 (M-GbR vs Finanzamt O) 2 months ago
European UnionGermany ECJ Judgment on VAT Treatment of Vouchers Clarifies SPV vs MPV Classification 2 months ago