European Union European Parliament adopts carbon legislation package, final negotiations with EU Member State representatives expected soon 25 June 2022
European UnionItaly Flashback on ECJ Joined Cases C-217/15 & C-350/15 (Massimo Orsi & Luciano Baldetti) – No prohibition of double punishment of company and director for VAT fraud 25 June 2022
European UnionItaly Flashback on ECJ cases C-78/00 (Commission v Italy) – Refunds of VAT cannot be made by issuing State loans 25 June 2022
European UnionPoland Comments on ECJ C-335/19: Bad debt relief – good news for taxpayers 24 June 2022
European Union “Mega-trends and their impact on taxation”: Online Event by European Commission 23 June 2022
European Union CBAM: Parliament pushes for higher ambition in new carbon leakage instrument 23 June 2022
European UnionPoland Flashback on ECJ Cases – C-395/09 (Oasis East) – No exclusion of VAT deduction if Trading partners are established in a tax haven 23 June 2022
European UnionGermany Flashback on ECJ Cases – C-473/08 (Eulitz) – Activities other than teaching can also constitute exempt tuition 22 June 2022
European Union Commission unveils new approach to trade agreements to promote green and just growth 22 June 2022
European UnionGermany Flashback on ECJ Cases – C-275/11 (GfBk) – VAT exemption for advice to management companies of mutual funds 22 June 2022
European UnionFrance ECJ C-570/20 (BV) – Judgment – Duplication of proceedings and penalties of a criminal nature satisfied by national rules 22 June 2022
European UnionGermany Flashback on ECJ cases C-269/00 (Seeling) – Use for private purposes of a taxable person of a home in a building that fully belongs to a business 21 June 2022
European Union European Council takes action to ensure green transition is fair and inclusive 21 June 2022
European Union The L’Oréal principle: How the EU leverages its single market for its trade policy objectives 21 June 2022
European UnionNetherlands Flashback on ECJ Cases – C-92/13 (Gemeente ‘s-Hertogenbosch) – First occupation by a municipal authority of premises built for it on land belonging to it is a deemed taxable transaction 21 June 2022
European Union ECJ: AG Opinion Case No. C-1/21 (MC)-Liability of a company acting in bad faith results in its being deprived of assets and could not pay its interest tax debts 21 June 2022
BelgiumEuropean Union ECJ C-365/22 Belgian State (Questions) no further details known yet 21 June 2022
AustriaEuropean Union ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Questions – Is programme fee of the Österreichischer Rundfunk to be considered as consideration? 21 June 2022
European UnionGermany Flashback on ECJ cases C-17/01 (Sudholz) – Flat-rate limitation of the right to deduct VAT on vehicles not used exclusively for business purposes 21 June 2022
European Union ECOFIN Adopts Conclusions on the Work of the Code of Conduct Group (Business Taxation) 20 June 2022
European Union Comments on C-596/20: ECJ has no jurisdiction to answer the preliminary questions raised 20 June 2022
European Union Roadtrip through ECJ Cases – Focus on ”Tax Point/Chargeable event & Chargeability of VAT” (Art. 62-71) 20 June 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent 20 June 2022
BelgiumEuropean Union Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time 20 June 2022
European UnionUnited Kingdom Flashback on ECJ cases C-419/02 (BUPA Hospitals and Goldsborough Developments) – No liability for non-binding advance payments for unspecified goods 20 June 2022
European Union Comments on C-596/20: ECJ leaves unanswered second set of questions about double VAT in IT services 20 June 2022