Czech RepublicEuropean Union ECJ C-398/20 (ELVOSPOL) – Questions – Bad debts, is vendor required to correct the output VAT? 27 September 2020
European Union European Commission postpones the VAT e-commerce rules until 1 July 2021 27 September 2020
European Union Recent decisions of the ECJ on assists to be included in the customs value 27 September 2020
European Union ECJ C-837/19 (Super Bock Bebidas) – Order – Input VAT deduction rules prior to accession to the EU 27 September 2020
European Union Flashback on ECJ Cases – C-276/16 (Prequ’ Italia Srl) – No violation of EU law by imposing attacks without hearing 26 September 2020
European Union Preliminary questions to the Supreme Court on deduction of input tax in case of difficulties relating to evidence 25 September 2020
European Union CJEU’s preliminary VAT ruling on the provision of vehicles by Luxembourg employers to staff members residing abroad: Advocate General’s opinion (C-288/19) 24 September 2020
European Union Fiscalis conference on real time reporting and e-invoicing for VAT Sept 23-25, 2020 … more to come 24 September 2020
European UnionHungary ECJ C-610/19 (Vikingo Fővállalkozó Kft.) – Order – Right to deduct VAT even if invoices cannot be considered credible 24 September 2020
European Union DAC 7: online platforms, key players-to-be inthe European tax transparency framework? 24 September 2020
European Union EU’s Package for fair and simple taxation: Proposal for the VAT Committee to act by qualified majority (instead of unanimity) 23 September 2020
European UnionHungary ECJ C-334/20 (Amper Metal Kft.) – Questions – Input VAT deduction for purchases that are not (or barely) useful for the business 22 September 2020
European UnionGermany ECJ C-324/20 (Finanzamt B) – Questions – Tax point for one-off services that are billed in phases (further background info) 22 September 2020
European Union Online event hosted by Commissioner Paolo Gentiloni on Sept 21, 2020 – “Fair and Simple Taxation” 21 September 2020
European Union ECJ C 420/19 (Heavyinstall OÜ vs. Estonia) AG Opinion: Mutual assistance, requesting Member State court is bound by understanding of requested Member State court 20 September 2020
European Union EU VAT refund 2019 – claims must be submitted before 30/09/2020! – ECJ case CHEP Equipment Pooling NV 20 September 2020
European Union European Parliament adopts the Council decision on the system of own resources of the European Union 19 September 2020
European UnionNetherlands ECJ C-791/18 (Stichting Schoonzicht) – Dutch adjustment of input tax recovery at moment of first use is allowed 18 September 2020
European Union New VAT rules applying to B2C E-Commerce trades in the European Union as of 1 July 2021 18 September 2020
European Union Residual VAT recovery available for hire purchase businesses – Volkswagen Financial Services (UK) Ltd: C-153/17 17 September 2020
European Union The VAT that awaits us 2020-2024; new action plan for fairer and simpler taxation in the EU 17 September 2020
European UnionGermany ECJ C-288/19 (Finanzamt Saarbrücken) – AG Opinion – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration 17 September 2020
European UnionNetherlands ECJ C-791/18 (Stichting Schoonzicht) – Judgment – Dutch revision scheme for capital goods is in line with the EU VAT Directive 17 September 2020