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"
- EDPS Opinion on EPPO and OLAF Access to VAT Data for Combating EU Fraud
- EU Agrees on Temporary €3 Customs Duty for Low-Value E-Commerce Parcels from July 2026
- New InfoCuria case-law database and search tool
- New General Court VAT case – C-903/25 (Grotta Nuova) – No details known yet
- New General Court VAT case – C-914/25 (Modelo Continente Hipermercados) – No details known yet
