European Union Import One Stop Shop (IOSS): a VAT shortcut for non-EU sellers in the EU 20 April 2021
BelgiumEuropean Union ECJ & Belgium: VAT deduction while the local VAT authorities formally rejected the VAT refund claim 20 April 2021
European Union European Commission waives customs duties and VAT on the import of medical equipment from non-EU countries till Dec 31, 2021 20 April 2021
European Union ECJ: Member State registration ownership of vessel may levy insurance premium tax 20 April 2021
European Union VAT exemption, legal services for adults lacking legal capacity (ECJ judgment C-846/19) 19 April 2021
European UnionPoland Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice (C-895/19) 19 April 2021
BelgiumEuropean UnionNetherlandsUnited KingdomUnited States Monthly Customs and Excise update from EY (March update) 18 April 2021
European Union Use and enjoyment of services and VAT (roaming services, comment on case C-593/19) 18 April 2021
European Union Penalties for inaccurate tax settlement must be proportional to the infringement 17 April 2021
European Union ECJ paves the way for broader application of VAT-group incl. impact Benelux (C-868/19) 17 April 2021
European Union VAT exemption, legal services for adults lacking legal capacity (CJEU judgment) 17 April 2021
European Union ECJ C-593/19 (SK Telecom) – Roaming services are taxes where used and enjoyed 17 April 2021
European Union ECJ C-846/19 (EQ) – Principle of the protection of legitimate expectations allows taxing transactions which were not taxed since several years 17 April 2021
European Union ECJ C-935/19 (Grupa Warzywna) – A 20% penalty is not in line with principle of proportionality if fraud is missing 17 April 2021
European Union European Commission proposes VAT exemption for vital goods and services distributed by the EU in times of crisis 15 April 2021
European Union The imposition of a VAT sanction without distinguishing whether the taxpayer’s error is due to fraud is incompatible with the VAT Directive 15 April 2021
European UnionGermany ECJ C-868/19 (M-GmbH) – Decision – Members of a partnership and the head entity can form a VAT group 15 April 2021
European UnionPoland ECJ C-935/19 (Grupa Warzywna) – Decision – Provisions on the possibility of imposing a 20% VAT sanction by tax authorities do not comply with the provisions of the VAT Directive 15 April 2021