Netherlands Court Decision: Municipality’s Contribution to Waste Fund Not Subject to VAT – Case AWB-22_5142 4 months ago
Germany Entrepreneurial status of supervisory boards/unauthorized VAT invoicing to non-deductible entrepreneurs 4 months ago
Netherlands Is the taxpayer considered a VAT entrepreneur? Analysis of the burden of proof. 5 months ago
Norway Skattedirektoratet’s Statement on the Scope of the VAT Exemption for Public Authority Activities 5 months ago
Netherlands Ruling on VAT liability for separate collection of packaging waste by municipality 5 months ago
European UnionLuxembourg ECJ Judgment on Luxembourgish VAT Rules for Director Services (C-288/22) 5 months ago
Netherlands Veenendaal questions if it should pay VAT for the money earned from its three parking garages 5 months ago
Poland No right to deduct VAT by municipality in connection with investment in water reservoir 5 months ago
Switzerland Input VAT Deduction and (Non-) Entrepreneurial Sphere of Activity: BG Judgement 9C_651/2022 5 months ago
European Union Court of Justice of the European Union Rules Directors’ Fees Not Subject to VAT 5 months ago
European Union EU Court Rules: Director Fees for Luxembourg Public Limited Liability Company Not Subject to VAT 6 months ago
Italy Treatment for VAT purposes of water supply and wastewater collection and treatment services 6 months ago
Belarus Individual Entrepreneurs Not Recognized as VAT Payers, Ministry of Taxes and Duties Says 6 months ago
Luxembourg Guidance on the implications of the ECJ case C-288/22 on VAT taxable status Directors 6 months ago
European Union Absence of VAT on Directors’ Fees: CJEU Decision Brings Game Changer in Luxembourg 6 months ago
European UnionLuxembourg Comments on ECJ C-288/22: ECJ clarifies VAT exemption for board members in Luxembourg 6 months ago
Netherlands A seller who occasionally purchases and sells exclusive passenger cars is a VAT entrepreneur 6 months ago