Category - European Union

European Union

Fasten the seatbelts for the Upcoming E-Invoicing/Real Time Reporting/SAF-T implementations (changes) in the European Union

24 August 2022

European Union Latvia

Flashback on ECJ Cases – C-527/11 (Ablessio) – Refusal VAT number requires strong suspicion of fraud

24 August 2022

European Union

IVA 2022 Autumn Conference on 20 and 21 October 2022 in Barcelona, Spain

23 August 2022

European Union

Anti-dumping – steels originating in Russia and Turkey

23 August 2022

European Union Hungary

ECJ C-537/22 Global Ink Trade vs. HU (Questions)

23 August 2022

European Union Hungary

ECJ C-426/22 SOLE-MiZo vs. HU (Questions): Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law

23 August 2022

European Union

Agenda of the ECJ VAT cases – 5 Decisions, 2 AG opinions in September 2022

23 August 2022

Denmark European Union

ECJ Customs – C-368/22 (Danish Fluid System Technologies) – Customs classification of ‘tube or pipe fittings’

23 August 2022

Belgium European Union

ECJ non-VAT C-268/22 (VITOL) – Questions – Validity of anti-dumping duties regulation on imports of biodiesel originating in Argentina and Indonesia

23 August 2022

European Union Poland

ECJ Case C-442/22 (P Sp. z o.o.) – Questions – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice

23 August 2022

European Union Germany

ECJ Case C-453/22 (Schütte) – Questions – Claim for reimbursement of the excess VAT paid to upstream suppliers

23 August 2022

European Union

Flashback on ECJ cases C-189/11, C-193/11, C-236/11, C-269/11, C-293/11, C-296/11, C-309/11, C-450/11 (Commission v Member States) – TOMS applies to any type of customer

23 August 2022

European Union

Roadtrip through ECJ Cases – Adjustment of deductions – Recalculation (Art. 184 – 186)

22 August 2022

Bulgaria European Union

Flashback on ECJ Cases – C-234/11 (TETS Haskovo) – Demolition of buildings and replacement by new buildings does not give rise to a review of the VAT deduction

22 August 2022

European Union

Removal of taxation-based obstacles and distortions in the Single Market in order to encourage cross border investment

22 August 2022

European Union

The Future of the One Stop Shop and Import One Stop Shop

22 August 2022

Belgium European Union

ECJ C-418/22 (Cezam) – Questions – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?

22 August 2022

European Union Germany

Update: ECJ referral: Input tax deduction of a management holding company

22 August 2022

European Union India

Why cancellation charges are taxable? India CBIC vs EU ECJ

22 August 2022

European Union United Kingdom

Flashback on ECJ Cases C-49/12 (Sunico and Others) – Damages in respect of involvement in a tax fraud by a third party not subject to VAT

22 August 2022

European Union

Comments on ECJ C-247/21: Reverse charge VAT in a triangular transaction must be on the invoice according to AG ECJ

22 August 2022

European Union

European VAT Refund Guide 2022

21 August 2022

European Union United Kingdom

Flashback on ECJ cases C-223/03 (University of Huddersfield) – Taxable transactions even if carried out for the sole purpose of obtaining a tax advantage, without any other economic purpose

20 August 2022

European Union Germany

Flashback on ECJ cases C-287/00 (Commission v Germany) – Research activities carried out for consideration by higher education are taxable transactions

20 August 2022

European Union Spain

Flashback on ECJ Cases – C-377/11 (International Bingo Technology) – The amount that a bingo organizer is legally required to pay out in prizes is not part of the turnover/this part does not count towards the denominator of the pro-rata violation

19 August 2022

European Union

EU – Future amendments to the Special Scheme for Small Enterprises

19 August 2022

Austria European Union

Flashback on ECJ cases C-212/01 (Unterpertinger) – No exemption for Expert medical report

18 August 2022

European Union

Article: The Tax Strategy Group – Carbon Border Adjustment Mechanism (CBAM)

18 August 2022

European Union France Italy Poland

Council Implementing Decisions allowing Member States to implement Mandatory B2B E-Invoicing/Real Time Reporting (Status Aug 2022)

18 August 2022

European Union

Optimizing Your VAT When Selling B2B in the EU

18 August 2022

European Union Germany

Flashback on ECJ cases C-305/01 (MKG-Kraftfahrzeuge-Factoring) – Factoring qualifies as a service subject to VAT

18 August 2022

European Union

VAT in the New Reality (Digital Assets, Digital Communities, Virtual Events, Marketplaces, …)

18 August 2022

European Union Germany

Flashback on ECJ Cases – C-102/08 (SALIX Grundstücks-Vermietungsgesellschaft) – Taxable person if distortion of competition

18 August 2022

Category - European Union

Fasten the seatbelts for the Upcoming E-Invoicing/Real Time Reporting/SAF-T implementations (changes) in the European Union

Flashback on ECJ Cases – C-527/11 (Ablessio) – Refusal VAT number requires strong suspicion of fraud

IVA 2022 Autumn Conference on 20 and 21 October 2022 in Barcelona, Spain

Anti-dumping – steels originating in Russia and Turkey

ECJ C-537/22 Global Ink Trade vs. HU (Questions)

ECJ C-426/22 SOLE-MiZo vs. HU (Questions): Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law

Agenda of the ECJ VAT cases – 5 Decisions, 2 AG opinions in September 2022

ECJ Customs – C-368/22 (Danish Fluid System Technologies) – Customs classification of ‘tube or pipe fittings’

ECJ non-VAT C-268/22 (VITOL) – Questions – Validity of anti-dumping duties regulation on imports of biodiesel originating in Argentina and Indonesia

ECJ Case C-442/22 (P Sp. z o.o.) – Questions – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice

ECJ Case C-453/22 (Schütte) – Questions – Claim for reimbursement of the excess VAT paid to upstream suppliers

Flashback on ECJ cases C-189/11, C-193/11, C-236/11, C-269/11, C-293/11, C-296/11, C-309/11, C-450/11 (Commission v Member States) – TOMS applies to any type of customer

Roadtrip through ECJ Cases – Adjustment of deductions – Recalculation (Art. 184 – 186)

Flashback on ECJ Cases – C-234/11 (TETS Haskovo) – Demolition of buildings and replacement by new buildings does not give rise to a review of the VAT deduction

Removal of taxation-based obstacles and distortions in the Single Market in order to encourage cross border investment

The Future of the One Stop Shop and Import One Stop Shop

ECJ C-418/22 (Cezam) – Questions – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position?

Update: ECJ referral: Input tax deduction of a management holding company

Why cancellation charges are taxable? India CBIC vs EU ECJ

Flashback on ECJ Cases C-49/12 (Sunico and Others) – Damages in respect of involvement in a tax fraud by a third party not subject to VAT

Comments on ECJ C-247/21: Reverse charge VAT in a triangular transaction must be on the invoice according to AG ECJ

European VAT Refund Guide 2022

Flashback on ECJ cases C-223/03 (University of Huddersfield) – Taxable transactions even if carried out for the sole purpose of obtaining a tax advantage, without any other economic purpose

Flashback on ECJ cases C-287/00 (Commission v Germany) – Research activities carried out for consideration by higher education are taxable transactions

Flashback on ECJ Cases – C-377/11 (International Bingo Technology) – The amount that a bingo organizer is legally required to pay out in prizes is not part of the turnover/this part does not count towards the denominator of the pro-rata violation

EU – Future amendments to the Special Scheme for Small Enterprises

Flashback on ECJ cases C-212/01 (Unterpertinger) – No exemption for Expert medical report

Article: The Tax Strategy Group – Carbon Border Adjustment Mechanism (CBAM)

Council Implementing Decisions allowing Member States to implement Mandatory B2B E-Invoicing/Real Time Reporting (Status Aug 2022)

Optimizing Your VAT When Selling B2B in the EU

Flashback on ECJ cases C-305/01 (MKG-Kraftfahrzeuge-Factoring) – Factoring qualifies as a service subject to VAT

VAT in the New Reality (Digital Assets, Digital Communities, Virtual Events, Marketplaces, …)

Flashback on ECJ Cases – C-102/08 (SALIX Grundstücks-Vermietungsgesellschaft) – Taxable person if distortion of competition

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