European UnionPoland Comments on ECJ C-612/21 & C-616/21: Municipal RES Projects and Asbestos Removal are not an economic activity 31 March 2023
European Union Comments on ECJ C-612/21 & C-616/21: Municipalities are not taxable persons for which they receive subsidies 30 March 2023
European UnionPoland ECJ C-612/21 Gmina O. (Municipality of O.) – Judgment – A municipality is not a taxable person due to a project to increase the proportion of renewable energy sources 30 March 2023
European UnionPoland ECJ C-616/21 Gmina L. (Municipality of L.) – Judgment – A municipality is not a taxable person for contracting out removal of asbestos 30 March 2023
European UnionGermany Flashback on ECJ Cases C-430/04 (Feuerbestattungsverein Halle) – Public bodies are taxable persons in case of competition with private persons 30 March 2023
Netherlands The municipality acts as a VAT entrepreneur when collecting packaging waste separately 27 March 2023
European Union Comments on ECJ C-695/20: What does the Fenix Case Mean for VAT Management? 15 March 2023
European Union Comments on ECJ C-695/20: ECJ rules on VAT liability of online platforms for underlying services 13 March 2023
European Union Comments on ECJ C-519/21 : VAT implications of association without legal personality 12 March 2023
European Union Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms 12 March 2023
European Union Comments on ECJ C-695/20: Commissioner’s fiction in VAT implementing regulation not in conflict with VAT directive 09 March 2023
European Union Comments on ECJ C-695/20: whether acting as agent or principal – validity of Article 9a of the Implementing regulations – taxpayer loss 08 March 2023
European Union Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful 08 March 2023
European Union Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story 07 March 2023
European Union Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans 06 March 2023
European Union Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider 05 March 2023
European Union Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services 05 March 2023