Category - European Union

European Union

ViDA Q&A: Can authorities impose an E-Invoicing mandate for domestic transactions if recipient is not established in that Member State?

4 weeks ago

European Union

ECJ Customs C-206/24 (Caves andorranes) – Judgment – Customs Duties Repayment Procedures

4 weeks ago

European Union

Comments on ECJ C-433/24: Profit margin scheme also applicable after the purchase of an art object from the artist’s company

4 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

4 weeks ago

European Union

Briefing document & Podcast: ECJ VAT C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

4 weeks ago

European Union

ECJ/General Court VAT Cases – Pending cases

4 weeks ago

European Union Romania

EU Prosecutor Criticizes Romania for Failing to Address VAT Fraud, Warns of Mafia Exploitation

4 weeks ago

European Union

Comments on ECJ Case C-206/24: ECJ Rules on Three-Year Limit for Customs Duty Refunds in France

4 weeks ago

European Union

Comments on ECJ C-794/23: VAT Overcharge: Simplified Invoicing and Taxpayer Rights in Austria Case

4 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments” (Art. 135(1)(d))

4 weeks ago

European Union

Briefing document & Podcast: ECJ VAT C-427/23 VAT Refunds for Non-EU Customers: Taxable Services or Exempt?

4 weeks ago

Canada European Union

EU and Canada Agreement enters into force simplifying and strengthening customs cooperation to facilitate further trade

4 weeks ago

European Union Hungary

ECJ C-427/23 (Határ Diszkont) – Judgment – Managing VAT refund files is an independent supply subject to VAT, not exempted from VAT

4 weeks ago

Austria European Union

ECJ C-794/23 (Finanzamt Österreich) – Judgment – Taxpayer not liable for incorrectly charged VAT to non-taxables

4 weeks ago

European Union France

ECJ C-433/24 (Galerie Karsten Greve) – Judgment – Article 316(1)(b) allows art supply by dealers via legal entities if properly attributed

4 weeks ago

European Union Poland

ECJ C-602/24 (W.) – Judgment – Exemption for I/C supplies even if goods are exported

4 weeks ago

European Union Italy

Digital VAT Reporting in the EU: Insights from the Italian Experience

4 weeks ago

European Union

EU Council Approves VAT Directive Changes for Non-EU Distance Sales, Effective July 2028

4 weeks ago

European Union

EU Considers VAT Changes for Tourism and Transport Services to Ensure Fair Taxation

4 weeks ago

European Union

EU Transport VAT Reform Promises Fairer Tax Treatment for Buses and Travel Operators

4 weeks ago

European Union

Exploring the Impact of Transfer Pricing on VAT Liabilities and Reporting Challenges

4 weeks ago

European Union

CJEU Rules on Valuation of Holding Company Services in Högkullen VAT Case

4 weeks ago

European Union

EU Directive 2025/1539 Updates VAT Rules for Distance Sales of Imported Goods (incl. podcast)

4 weeks ago

European Union

Does transfer Pricing Create VAT Liabilities And Reporting Issues?

4 weeks ago

European Union United States

U.S.–EU Trade Deal Sets 15% Tariff

4 weeks ago

European Union

Comments on ECJ C-744/23: AG Opinion – Taxability of No-Win No-Fee Lawyer Payments

4 weeks ago

European Union

Comments on ECJ C-232/24: AG Opinion on VAT for Factoring and Arrangement Fees

4 weeks ago

European Union

Comments on ECJ C-726/23 – AG Opinion: TP Adjustments May Impact VAT, Requires Case-by-Case Assessment

4 weeks ago

European Union

EU to Propose New VAT Rules for Travel Sector by Late 2026

4 weeks ago

European Union

EU VAT Refund Deadline for 2024 Set for September 30, 2025

4 weeks ago

European Union Germany

VAT Committee’s Guidelines on Single-Purpose Vouchers Post-ECJ Finanzamt O Judgment

4 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”TOMS” (Travel Operating Margin Scheme) (Art. 306-310)

1 month ago

European Union

Briefing document & Podcast: ECJ C-108/22: VAT for Accommodation Consolidators: Special Travel Agent Scheme

1 month ago

Category - European Union

ViDA Q&A: Can authorities impose an E-Invoicing mandate for domestic transactions if recipient is not established in that Member State?

ECJ Customs C-206/24 (Caves andorranes) – Judgment – Customs Duties Repayment Procedures

Comments on ECJ C-433/24: Profit margin scheme also applicable after the purchase of an art object from the artist’s company

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

Briefing document & Podcast: ECJ VAT C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

ECJ/General Court VAT Cases – Pending cases

EU Prosecutor Criticizes Romania for Failing to Address VAT Fraud, Warns of Mafia Exploitation

Comments on ECJ Case C-206/24: ECJ Rules on Three-Year Limit for Customs Duty Refunds in France

Comments on ECJ C-794/23: VAT Overcharge: Simplified Invoicing and Taxpayer Rights in Austria Case

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments” (Art. 135(1)(d))

Briefing document & Podcast: ECJ VAT C-427/23 VAT Refunds for Non-EU Customers: Taxable Services or Exempt?

EU and Canada Agreement enters into force simplifying and strengthening customs cooperation to facilitate further trade

ECJ C-427/23 (Határ Diszkont) – Judgment – Managing VAT refund files is an independent supply subject to VAT, not exempted from VAT

ECJ C-794/23 (Finanzamt Österreich) – Judgment – Taxpayer not liable for incorrectly charged VAT to non-taxables

ECJ C-433/24 (Galerie Karsten Greve) – Judgment – Article 316(1)(b) allows art supply by dealers via legal entities if properly attributed

ECJ C-602/24 (W.) – Judgment – Exemption for I/C supplies even if goods are exported

Digital VAT Reporting in the EU: Insights from the Italian Experience

EU Council Approves VAT Directive Changes for Non-EU Distance Sales, Effective July 2028

EU Considers VAT Changes for Tourism and Transport Services to Ensure Fair Taxation

EU Transport VAT Reform Promises Fairer Tax Treatment for Buses and Travel Operators

Exploring the Impact of Transfer Pricing on VAT Liabilities and Reporting Challenges

CJEU Rules on Valuation of Holding Company Services in Högkullen VAT Case

EU Directive 2025/1539 Updates VAT Rules for Distance Sales of Imported Goods (incl. podcast)

Does transfer Pricing Create VAT Liabilities And Reporting Issues?

U.S.–EU Trade Deal Sets 15% Tariff

Comments on ECJ C-744/23: AG Opinion – Taxability of No-Win No-Fee Lawyer Payments

Comments on ECJ C-232/24: AG Opinion on VAT for Factoring and Arrangement Fees

Comments on ECJ C-726/23 – AG Opinion: TP Adjustments May Impact VAT, Requires Case-by-Case Assessment

EU to Propose New VAT Rules for Travel Sector by Late 2026

EU VAT Refund Deadline for 2024 Set for September 30, 2025

VAT Committee’s Guidelines on Single-Purpose Vouchers Post-ECJ Finanzamt O Judgment

Roadtrip through ECJ Cases – Focus on ”TOMS” (Travel Operating Margin Scheme) (Art. 306-310)

Briefing document & Podcast: ECJ C-108/22: VAT for Accommodation Consolidators: Special Travel Agent Scheme

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