The European Court of Justice ruled that the common VAT system:
- Does not preclude spouses engaging in separate economic activities on marital community property from being taxed separately; and
- Does not preclude one spouse losing flat-rate farmer status because of the actions of the other spouse if it is necessary to prevent tax evasion or administrative difficulties.
Source: GVC
Latest Posts in "European Union"
- Germany: Two Convicted in €200 Million VAT Fraud and Hawala Money Laundering Scheme
- EU Triple-Chain VAT Invoice Correction Case in Austria
- VATupdate’s Free Interactive Tool: ECJ & General Court VAT Case Finder: 1,315 VAT cases searchable by article, sub-article, topic and status
- VATupdate’s Free Interactive Tool: EU E-Invoicing & E-Reporting Matrix – Check Every Scenario, in Every Member State
- EGC Customs T-28/25 (Hauptzollamt A) : AG Includes Design Costs and Component Buying Commissions in Customs Value
