Germany Supervisory board members are not taxable persons / self-billing document to non-taxable persons does not constitute VAT liability 21 February 2020
European UnionLuxembourg ECJ C-846/19 (Administration de l’Enregistrement, des Domaines and de la TVA vs LU) – Questions – Mandates in connection with custody and guardianship cases – Economic activity? (details released) 17 February 2020
European UnionSweden ECJ case C-812/19 (Danske Bank) – Question – Cross border VAT group (reverse Skandia situation) 21 January 2020
Netherlands Dutch court confirms that according to ECJ Case C‑420/18 (IO vs NL) a member of supervisory board does not qualify as a VAT taxable person 09 January 2020
European UnionRomania ECJ C-655/19 (Administrația Județeană) – Questions – Purchase and subsequent sale of real estate by creditor: economic activity? Is the creditor a taxable person? 07 November 2019
United Kingdom Input tax recovery by holding company of oil exploration group: First-tier Tribunal 19 July 2019
European UnionNetherlands ECJ Case C-420/18 – Comments Discussion on VAT treatment Supervisory Board member resurfaced after ECJ ruling 28 June 2019
European UnionNetherlands ECJ Case C-420/18 – Comments – Supervisory Board Member of a foundation no VAT entrepreneur 20 June 2019
European UnionNetherlands ECJ Case C-420/18 – Comments – VAT entrepreneurship of supervisory board members off the table? Action required! 20 June 2019
European Union ECJ Case C-420/18 (IO) – Comments – Possible implications for VAT position of supervisory board members and similar officials 17 June 2019
European UnionNetherlands ECJ C‑420/18 (IO) – Judgment – Member of Supervisory Board is not a VAT taxable person 14 June 2019
Denmark Updated instructions which expand the possibilities for holding companies to deduct VAT on expenses incurred in connection with the acquisition and ownership of subsidiaries 08 December 2018
Germany No 2nd class taxable person – Holding companies entitled to input VAT deduction 27 November 2018
DenmarkEuropean Union ECJ Case C-502/17 (C&D Foods Acquisition) – Judgment- Deduction input VAT for Holdings; Sales of shares 08 November 2018