BulgariaEuropean Union ECJ C-21/20 – Balgarska natsionalna televizia vs BG – Public service television broadcasting a supply of services for consideration? How to determine which input VAT can be claimed? 06 March 2020
BulgariaEuropean Union ECJ C-4/20 – ALTI vs BG – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest? 06 March 2020
European UnionGermany ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – Question – May a Member State allow to claim input VAT in a different period then that in which output VAT became due? 06 March 2020
European UnionGermany ECJ C-7/20 – Hauptzollamt Münster – Questions – “import” of car from Turkey to Germany for private journeys for a few months 06 March 2020
European UnionPoland ECJ C-935/19 – Grupa Warzywna vs Poland – VAT penalty (in the form of an additional tax liability) compatible VAT Directive and principle of proportionality? 06 March 2020
European Union Concept of Fixed Establishment remains a huge concern for businesses …… an overview of recent developments 06 March 2020
Spain Lease of a warehouse for the distribution of products constitutes a fixed establishment 06 March 2020
United Kingdom Second hand margin regime not applicable on resale of vehicles recovered on termination of finance agreements 06 March 2020
United Kingdom Insufficient evidence held to support a claim for the repayment of output tax on fleet purchase bonuses 06 March 2020