VATupdate

VAT measures introduced to address impact of COVID-19

Source Deloitte Changes to VAT return filing rules during the quarantine period Reduction of VAT rate Acceleration of VAT refunds Ability to donate medical equipment without detriment to right to deduct input VAT 13th Council Directive on VAT...

2019 Annual report of the ECJ/CJEU

The annual report of the Court of Justice of the European Union is divided into two parts, entitled Judicial activity and Management report. The Court of Justice of the European Union also publishes The year in review, which is a summary of the...

ECJ case C‑684/18 (World Comm Trading) – Judgment – Revision of input VAT on later awarded rebates

More newsletters from other sources – see below Summary (thanks to Silviya Ivanova) The Court of Justice of the EU delivered its judgment in the Romanian case C‑684/18, World Comm Trading. The background facts to the case depict a common...

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