European Union Is a non-entrepreneur foundation liable for VAT on purchases within the EU? 02 June 2022
Netherlands Artist without turnover, administration and objective intentions not a VAT entrepreneur. Revocation of VAT number not contestable 31 May 2022
European UnionNetherlands Flashback on ECJ Cases C-102/00 (Welthgrove) – Involvement of a holding company in the management of its subsidiaries constitutes an economic activity if related to taxable activities 29 May 2022
European UnionNetherlands Flashback on ECJ Cases C-80/95 (Harnas & Helm) – The mere acquisition of ownership in and the holding of bonds is not an economic activity 29 May 2022
European UnionUnited Kingdom Flashback on ECJ Cases C-155/94 (Wellcome Trust Ltd) – Purchase and sale of shares and other securities by a trustee in the course of the management of the assets of a charitable trust is not an economic activity 29 May 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns 25 May 2022
European UnionItaly Italy raises questions to the ECJ about VAT credits by shell companies 20 May 2022
European Union Comments on ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – ECJ issued a preliminary ruling on Polish VAT rules for agricultural activities 19 May 2022
European UnionGermany Flashback on ECJ Cases – C-204/13 (Malburg) – VAT due on transfer of clientele is not deductible 15 May 2022
European Union Comments on C-846/19: VAT exemption may apply to lawyer acting as trustee 14 April 2022
Germany VAT treatment of supervisory board members: Federal Ministry of Finance changes its legal opinion 09 April 2022
Russia individual not registered as entrepreneur, but carries out entrepreneurial activities, is VAT payer 09 April 2022
European Union If you conduct business independently, member state cannot deprive you of the VAT taxpayer status 30 March 2022
Ukraine The “single” non-payer of VAT plans to engage in foreign economic activity: what about VAT? 29 March 2022
European Union Polish exclusion of deviating VAT liability of spouses with agricultural business in violation of EU law 28 March 2022
European UnionPoland ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Judgment – Agricultural spouses can be treated as separate VAT taxable persons 24 March 2022
Netherlands Waste collection by the municipality is an economic activity not government action 15 March 2022
European UnionIreland Flashback on ECJ Cases – C-344/15 (National Roads Authority) – Body governed by public law which collects tolls on roads may not be regarded as competing with private operators 11 March 2022
BelgiumEuropean Union Commentary on ECJ C-98/21(W-GmbH) – VAT position of holding companies: And the saga continues ! 07 March 2022
European UnionPoland Flashback on ECJ Cases – Joined cases C-180/10 & C-181/11 – Ex-farmer should not be regarded as a VAT entrepreneur if he wishes to sell this land 05 March 2022
European UnionLatvia Flashback on ECJ Cases – C-263/11 (Rēdlihs) – Owner of private forest can be taxable person for VAT purposes 05 March 2022