European Union Comments on ECJ C-709/22: Polish split VAT payment scheme not in breach of EU law 3 months ago
BulgariaEuropean Union ECJ: Bulgaria can set seven-day deadline for VAT registration after exceeding SME threshold 3 months ago
BulgariaEuropean Union ECJ: VAT Directive allows for national regulations to require timely VAT registration for small businesses to benefit from VAT exemption 3 months ago
European Union Tax authorities closer to victory in split payment dispute with bankrupt companies 3 months ago
European UnionItaly Immediate Implementation of Judgments on EU Customs Measures: Case C‑770/22 3 months ago
European UnionPoland ECJ C-709/22 (Syndyk Masy Upadlosci A) – AG Opinion – Split payment: Restrictions on Transfer of VAT Funds by Insolvency Administrator in Cases of Tax Arrears 3 months ago
European Union Comments on ECJ C-606/22: Recovery of overstated VAT when selling at a cash register 3 months ago
BulgariaEuropean Union ECJ C-122/23 (Legafact EOOD) – Judgment – Member States may require small businesses to submit an application for VAT registration within a prescribed period 3 months ago
European Union Comments on ECJ C-639/22 (AG Opinion) – Management of Dutch pillar 2 occupational pension funds are not VAT exempt 3 months ago
Poland Taxpayer’s Right to Refund Overpaid VAT Without Unjust Enrichment – CJEU Judgment 3 months ago
European Union Understanding buyer’s identity and 0% VAT rate application in WDT – ECJ ruling 3 months ago
European Union Comments on ECJ C-676/22: The importance for VAT for identifying your customers or sellers 3 months ago
European Union Agenda of the ECJ VAT cases – 5 Judgments, 4 AG Opinions announced till May 8, 2024 3 months ago
Germany Importance of Input Tax Deduction for Spa Facilities in Island Municipality B BFH Decision 3 months ago
European Union Recent EU rulings on VAT penalties for shell companies: implications and recent developments 3 months ago
European Union Recent EU rulings on VAT penalties for shell companies: administrative practice and jurisprudence update 3 months ago
European UnionSweden ECJ VAT C-125/24 (Palmstråle) – Questions – Interpretation of Conditions for Exemption from Import Duties and VAT on Re-Importation 3 months ago
BulgariaEuropean Union ECJ C-121/24 (Vaniz) – Questions – Legal Considerations of Joint and Several Liability for VAT Debts After the Principal Debtor Ceases to Exist 3 months ago
European UnionGreece ECJ C-72/24 (Keladis I) – Questions – Use of threshold values/fair prices to determine the customs value of imported goods 3 months ago
European Union Summary of ECJ C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them 3 months ago
Poland VAT Rate on Assignment of Development Agreements – We are Still Waiting for the Final Decision 3 months ago
European UnionItaly Feudi VAT Case: EU VAT Law Basics and Anti-Abuse Legislation Analysis 3 months ago
European Union This is what happened in the ECJ (VAT) in March 2024 – Clean-up time, 2 Orders, 2 Cases Removed 3 months ago