European UnionPoland ECJ C-855/19 – Dyrektor Izby Administracji Skarbowej w Bydgoszczy vs. PL – Questions – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (Polish details) 1 week ago
European UnionLuxembourg ECJ C-846/19 – Administration de l’Enregistrement, des Domaines and de la TVA vs LU – Questions – Mandates in connection with custody and guardianship cases – Economic activity? (details released) 1 week ago
European UnionPortugal ECJ C-837/19 – Super Bock Bebidas vs. PT – Questions – Input VAT in the event that a planned investment is subsequently abandoned 1 week ago
European UnionRomania ECJ C-734/19 (ITH Comercial Timişoara) – Questions – Input VAT recovery for goods/services no longer used beyond taxpayer’s control (official version) 1 week ago
European Union Guide about reforms to the VAT obligations for B2C e-commerce sellers and marketplaces per 1 January 2021 1 week ago
European Union Good things to remember about the CJEU – references for preliminary rulings 1 week ago
European Union Communication from the Commission to the Council, to the European Parliament and the European Economic and Social Committee on an Action Plan on fight against tax fraud 1 week ago
European Union Legal framework in the EU related to B2C certain services, distance sales of goods and certain domestic supplies of goods 1 week ago
European Union Exemption for Intra-Community Supplies :Towards a clash with local VAT authorities? 2 weeks ago
European UnionGermany VAT group in the case of the German GmbH & Co. KG again on the test bench before the ECJ 2 weeks ago
European UnionMalta European Commission sends an additional letter of formal notice to Malta for not levying the correct amount of VAT on yachts 2 weeks ago
European UnionGermany European Commission requests Germany to exchange information regarding so-called “call-off stock arrangements” 2 weeks ago
European Union Council of the European Union publishes various documents relating to special scheme for small enterprises 2 weeks ago
European Union Council of the European Union publishes various documents relating to fight against VAT fraud and requirements for payment service providers 2 weeks ago
European Union Proposal for a Directive – Strengthen the exchange of information framework in the field of taxation 2 weeks ago
European Union EU X-Border Rulings – Cases of Complicated supply chain scenarios where VAT is charged 2 weeks ago
European Union ECJ preliminary ruling: Company Z v. Tax Office Y (C-802/19) – adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme 2 weeks ago
