The Hamburg Fiscal Court has referred three cases to the ECJ for a preliminary ruling concerning errors in the application of the export refund scheme, in customs tariff classification and in the determination of non-preferential origin. In its ruling of 28.04.2022, the ECJ has rendered its judgment on these matters.
Source: awb-international.com
Latest Posts in "European Union"
- ECJ to Decide if Free Tooling Provision Is a Taxable Supply of Services for VAT Purposes
- Advocate-General: Transfer Pricing Adjustments for Intra-Group Goods Likely Subject to VAT Compliance
- Transfer Pricing Adjustments Affect VAT Only if They Alter Agreed Transaction Price Between Parties
- A-G CJEU: Transfer Pricing Adjustments Are VAT Price Corrections for Previous Sales, Not Services
- AG Kokott: Transfer Pricing Adjustments Affect VAT Only if They Change Consideration, Not Just Profit Allocation












