The recent ECJ decision of March 3rd, 2021 (case C-220/19, Promociones Oliva Park, S.L.) brings to an end the long-lasting controversy on the compatibility with EU Law of the Tax on the Value of Electricity Generation.
Source WTS
Latest Posts in "European Union"
- Briefing document & Podcast: EU VAT Directive 2006/112/EC Explained: ”VAT Rates” (Art. 93-129a)
- Briefing document & Podcast: EU VAT Directive 2006/112/EC Explained: ”Deductions” (Art. 167-192)
- Briefing document & Podcast: EU VAT Directive 2006/112/EC Explained: ”Exemptions” (Art. 131-166)
- Less Known Facts from the EU VAT Gap Report
- Briefing document & Podcast: EU VAT Directive 2006/112/EC Explained: The concept of ”Taxable persons” (Art. 9-13)
