The Court of Justice of the European Union (CJEU) on 16 February 2023 issued a judgment (case C-729/21) with respect to a question referred by the Supreme Administrative Court related to the scope of application of Article 6 of the Value Added Tax (VAT) Act, which excludes taxation of a supply of an undertaking or an organized part thereof.
Source: KPMG
Latest Posts in "European Union"
- General Court VAT case T-851/25 (Roenes) – Questions – Transfer of a Totality of Assets: Economic Continuity vs. Supplier Intention
- Business Leaders Call on EU to Modernize Customs Union and Revive Türkiye Membership Talks
- EU VAT Compliance Gap Hits €128 Billion in 2023, Driven by Six Major Economies
- EU Triangular Transactions: More Than Three Parties Allowed, Rules European Court in 2025 Decision
- INTA Reviews EU Proposal to Extend CBAM to Downstream Goods and Strengthen Anti-Circumvention Measures
