Based on the most visited posts on www.vatupdate.com in 2022
- ECJ VAT Cases decided in 2022 (incl. orders)
- C-333/20 (Berlin Chemie A. Menarini SRL) – No Fixed establishment via affiliate rendering services on an exclusive basis
- New ECJ VAT case: C-232/22 (Cabot Plastics Belgium): Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?
- EU VAT Directive 2006/112/EU – Updated with E-Commerce Council Directives 2017/2455 and 2019/1995
- Fixed establishment through an affiliate company in Belgium? The Court of Appeal of Liège affirms
- C-714/20 (U.I.) – Indirect customs representative is only liable for the customs duties, not for VAT
- C-533/22 (Adient) – Questions – Fixed establishment solely on the basis that the two companies belong to the same group?
- C-714/20 (U.I.) – Indirect customs representative is only liable for the customs duties, not for VAT
- ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
- C-232/22 (Cabot Plastics Belgium) – Questions – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer?
- C-696/20 (Dyrektor Izby Skarbowej w W.) – A “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods
- “Tolling manufacturer = VAT FE of principal?” Belgian Court of Appeal refers to ECJ!
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL): Long awaited judgment on Fixed Establishment will be published on April 7, 2022
- EU VAT Directive 2006/112/EC: Quick reference material for each section and article, ”Shall vs. May”-articles
- C-605/20 (Suzlon Wind Energy Portugal) – Service for consideration also applies when compensation consists of debit notes
- C-98/21 (Finanzamt R) – No Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities
- Global VAT/GST rate overview
- Council Regulation (EU) 2022/328 of 25 February 2022: restrictive measures in view of Russia’s actions destabilising the situation in Ukraine
- QR Code in Base64 encoding for KSA E-Invoicing (Saudi Arabia)
- C-90/20 (Apcoa Parking) – VAT due on controlling fees for violation of private parking regulations are subject to VAT
- HMRC Guidance: Buildings and construction (VAT Notice 708)
- EU Council approves fundamental overhaul of VAT rates
- ECJ VAT Cases – Pending cases
- C-227/21 (HA.EN.) – No Denial of input VAT if the seller would not pay output VAT
- VAT Committee – 120th meeting on March 28, 2022 – Agenda and Working Papers
See also
