VATupdate

Flashback on ECJ Cases C-110/94 (INZO) – Commissioning of a profitability study is indeed an economic activity

On February 29, 1996, the ECJ issued its decision in the case C-110/94 (INZO). Context: Tax provisions ° Harmonization of laws ° Turnover tax ° Common system of value added tax ° Economic activities within the meaning of Article 4 of the Sixth...

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VATupdate Newsletter Week 33 2025

Podcast on Spotify Video on YouTube SHARKS Summertime is vacation time. For some, that means lounging on the beach, book in hand. For example the EU VAT Directive… For others, it’s more about another type of adventure –...

VATupdate Newsletter Week 32 2025

COUNTING Some animals are surprisingly good at maths. Chimpanzees, for example, have been shown to beat university students in certain number memory tests. In one famous experiment at Kyoto University’s Primate Research...

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