June 14, 2023 Hearing in C-341/22 (Feudi di San Gregorio Aziende Agricole) An Italian referral – Status of taxable person and right to deduct VAT if taxable transactions are too low June 29, 2023 Hearing in C...
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EY VAT News – 5 June 2023
Welcome to the latest edition of EY VAT News, which provides a roundup of indirect tax developments to 5 June 2023. Court of Justice of the European Union Wednesday 14 June: Hearing – C-341/22 Feudi di San Gregorio...
Comments on ECJ C-89/23 – New referral – sale of pledged goods – whether sale and commission are exempt
Taxpayer grants secured loans using items such as gold, silver, and watches as collateral. If borrowers default, the pledged items are sold through a competitive bidding process, and the taxpayer always wins by bidding...
ITR: This Month in Indirect Tax: Saudi Arabia’s Tax Amnesty; Poland v the EU; India’s WTO Complaint
Developments included the end of Saudi Arabia’s tax amnesty, Poland’s VAT battle with the EU, the Indirect Tax Forum, India’s WTO complaint, and more. Saudi Arabia finally ends its tax amnesty EU court rules against...
ECJ VAT C-241/23 (P. sp. z o.o.) – Questions – Is the consideration the Nominal or Issue value of the shares?
The ECJ has issued the facts & questions in the case C-241/23 (P. sp. z o.o.). Article in the EU VAT Directive Article 73 of the EU VAT Directive 2006/112/EC. Article 73 (Taxable amount) In respect of the supply of...
Fixed establisment in view of ECJ’s (upcoming) new decision
Fixed establishment refers to a permanent place of business, which is not clearly defined in the Value Added Tax Act but is described in Article 11 of Council Regulation (EU) No. 282/2011. A fixed establishment is...
Comments on ECJ: Penalties for non-compliance with VAT
On 17 May 2023, the Court of Justice (ECJ) delivered its judgement in the Belgian Cezam case regarding the question whether tax authorities should take deductible VAT into account when imposing proportional fines...
Comments on ECJ C-114/22: The Appearance of a Transaction does not Always Result in the Loss of the Right to Deduct VAT
Recently, an extremely interesting judgment of the Court of Justice of the European Union (hereinafter: CJEU) was issued. It shows that Article 88(3a)(4)(c) of the VAT Act[1] is incompatible with Directive...
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