Understanding VAT: Determining Tax Base, Applicable Rules, and Recent ECJ Jurisprudence

TVA base of taxation
Rules for determining the tax base
Rules applicable to all taxable transactions
Taxes, duties, and levies included in the tax base except for VAT itself
News related to VAT and jurisprudence of the European Court of Justice
Consequences of jurisprudence on VAT rules for private copying remuneration and fair remuneration
ECJ jurisprudence, judgment of January 18, 2017, case C-37/16 “SAWP” and judgment of January 21, 2021, case C-501/19 “UCMR-ADA”

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.