BulgariaEuropean Union Flashback on ECJ Cases – C-62/12 (Kostov) – A natural person who is already a taxable person is also a ‘taxable person’ in respect of any other economic activity carried out occasionally 04 March 2022
European Union Flashback on ECJ Cases C-60/90 (Polysar Investments Netherlands) – A holding company only acquiring shares in other undertakings is not a taxable person and has no right to deduct VAT 03 March 2022
European UnionSierra Leone Flashback on ECJ Cases – C-331/14 (Trgovina Prizma) – Sale of land classified as private property are subject to VAT since that taxable person acted as such 01 March 2022
Czech Republic Are Municipalities taxable persons as providers of Collective waste management systems? 25 February 2022
Norway Questions about a holding company shall be considered self-employed in relation to the purchase of remotely deliverable services from abroad as well as the imposition of additional tax 03 February 2022
European UnionGermany ECJ C-269/20 (Finanzamt T) – AG Opinion – Not only controlling company of VAT group is the taxable person of VAT group 27 January 2022
Netherlands Entity not a VAT entrepreneur for the purchase of exclusive Porsches: no VAT deduction 26 January 2022
European UnionGermany ECJ C-713/21 (Finanzamt X) – Question – Composite supply by owner of a competition horse training stable? 18 January 2022
European UnionGermany ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – AG Opinion – VAT group: Controlling member not necessarily representative of VAT group 13 January 2022
Netherlands Charity Fund is an entrepreneur and has to pay VAT on proceeds from auctions and events 04 January 2022
European Union Looking back @2021 #25: ECJ cases decided in 2021 on ”Taxable Persons & Related Cases” 25 December 2021
European UnionPoland ECJ C-612/21 Gmina O. (Municipality of O.) – Questions – Is a municipality a taxable person due to a project to increase the proportion of renewable energy sources? 22 December 2021
European UnionPoland ECJ C-616/21 Gmina L. (Municipality of L.) – Questions – Is a municipality a taxable person due to implementing a programme for the removal of asbestos? 22 December 2021
Czech Republic Commentary on ECJ C‑154/20 (Kemwater ProChemie s. r. o.) – Effect on the VAT deduction in the Czech Republic 17 December 2021
Spain Spanish Central Tax Court: pension funds should not be considered as a taxable person for VAT purposes 10 December 2021
European UnionPoland Flashback on ECJ Cases – C-72/13 (Gmina Wrocław) – Transfer by a municipality of elements of its heritage 29 November 2021
European UnionPortugal Flashback on ECJ Cases – C-174/14 (Saudaçor) – Company of the Azores Autonomous Region carries out economic activity 29 November 2021