Digitalisation is present in all sectors. VAT is no exception. The recent public consultation organised by the European Commission gives us the opportunity to examine the stakeholders’ expectations, mainly the companies that
expressed themselves directly, or via their professional associations, but also to compare them with a study carried out for the Commission** and, above all, at the end of the year, the proposed text of a directive from the Commission.
Source Agefi Luxembourg (in French)
Latest Posts in "European Union"
- General Court T-643/24 (Credidam) – AG Opinion – Unauthorized use of copyrighted works incurs VAT on fees
- General Court T-646/24 (MS KLJUCAROVCI) – Judgment – Triangular transactions can qualify for VAT simplifications despite delivery variations
- Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
- Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify
- ECJ on the relevant sale for determining the transaction value of goods













