Tag - ECJ (European Court of Justice)

Germany

FG Köln Refers Questions on Electronic VAT Refund Applications to the European Court of Justice

2 days ago

Germany

General Court Upholds Safety-Net Acquisition VAT for Wrong VAT-ID Use, No Double Taxation Violation

2 days ago

Belgium

ECJ and EU General Court Issue Key Rulings on ATAD CFC Rules and VAT Treatment

2 days ago

Belgium European Union

Belgian Emanation Theory Challenged: EU Court Rules on VAT for Intermunicipal Entities and Associations

2 days ago

European Union Germany

Right to Deduct Input Tax: Timing, Invoice Receipt, and EU VAT Directive Compliance

2 days ago

European Union Germany

CJEU Rules on VAT Exemption for Cost-Sharing Groups Providing Services to Members

2 days ago

Germany

CJEU to Clarify VAT Refund Application Requirements for Non-Resident Construction Companies in the EU

2 days ago

Netherlands

Comments on T-184/25: VAT Exemption Not Applicable to Credit Management After Sale of Credits

3 days ago

Denmark

Tax Authority Will Not Reduce Repayment Claims by Suppliers’ Savings After ATP PensionService Ruling

3 days ago

World

Podcasts on VAT developments, E-Invoicing and ECJ cases you should not have missed

3 days ago

European Union

Comments on ECJ Case C-232/24: ‘Financing’ Not Exempt in VAT Assessment of Factoring Transactions in Kosmiro Case

4 days ago

Germany

Comments on ECJ Case T-689/24: Earlier Input Tax Deduction Allowed If Invoice Is Available Before Tax Return Submission

4 days ago

European Union

Comments on ECJ Case C-379/24 and C-380/24: VAT Exemption Rules for Cost-Sharing Groups in Healthcare and Education Sectors

4 days ago

European Union

Comments on ECJ Case T-689/24: EU General Court Redefines Timing for VAT Input Tax Deduction Rights Across the EU

4 days ago

European Union Finland

VAT Exemption for Credit Management After Sale: Finnish Case on Housing Loans and EU Directive

6 days ago

Spain

Comments on ECJ Case T-689/24: VAT Deduction Cannot Be Limited by Formalities If Material Requirements Are Met

6 days ago

Poland

VAT Deduction Eligibility: Impact of Invoice Receipt Date and EU Court Ruling

1 week ago

European Union

Comments on ECJ Case T-657/24: Substance Over Form: EU Court Clarifies VAT Treatment of Intermediation Services

1 week ago

Italy

VAT Applies to Unlicensed Use of Copyrighted Works, EU Court Rules in Recent Judgment

1 week ago

European Union

VAT Treatment of Anonymous Discount Vouchers: Timing and Proof Requirements in Retail Sales

2 weeks ago

Italy

Unauthorized Use of Copyrighted Works Subject to VAT, EU Court Rules

2 weeks ago

European Union Poland

Comments on ECJ Case Case T-643/24: Is VAT Payable on Remuneration for Unauthorized Use of Copyright?

2 weeks ago

European Union

Comments on ECJ Case C-121/24: Joint VAT Liability for Third Parties in Bulgarian Vaniz Case

2 weeks ago

European Union

Navigating VAT Risks in Transfer Pricing: Key Lessons from Recent European Court Cases

2 weeks ago

European Union

CJEU: VAT Deduction Cannot Be Delayed If Invoice Held When Filing Return, Rules Court

2 weeks ago

European Union Germany

Comments on ECJ Case T-643/24: VAT Applies to Damages for Unauthorised Use of Copyrighted Works

2 weeks ago

European Union

ECJ Overturns VAT Deduction Timing Rules: New Challenges for Tax Authorities and Businesses

2 weeks ago

Poland

Compensation for Unauthorized Use of Works Is Subject to VAT, Including Increased Statutory Fees

2 weeks ago

Poland

EU Court Ruling: Polish Businesses Can Deduct VAT Earlier, No Need to Wait for Invoice

2 weeks ago

Italy

EU Court Rejects Italy’s VAT Deduction Rule for Year-End Invoices

2 weeks ago

Italy

VAT Deduction Allowed with Invoice Possession in Relevant Year, Even if Received Later, EU Court Rules

2 weeks ago

Germany

Input VAT Deduction Allowed Retroactively if Invoice Available When Filing VAT Return, Court Rules

2 weeks ago

Bulgaria European Union

ECJ Confirms Joint VAT Liability for Third Parties in Bulgarian Case Under EU Law

3 weeks ago

Tag - ECJ (European Court of Justice)

FG Köln Refers Questions on Electronic VAT Refund Applications to the European Court of Justice

General Court Upholds Safety-Net Acquisition VAT for Wrong VAT-ID Use, No Double Taxation Violation

ECJ and EU General Court Issue Key Rulings on ATAD CFC Rules and VAT Treatment

Belgian Emanation Theory Challenged: EU Court Rules on VAT for Intermunicipal Entities and Associations

Right to Deduct Input Tax: Timing, Invoice Receipt, and EU VAT Directive Compliance

CJEU Rules on VAT Exemption for Cost-Sharing Groups Providing Services to Members

CJEU to Clarify VAT Refund Application Requirements for Non-Resident Construction Companies in the EU

Comments on T-184/25: VAT Exemption Not Applicable to Credit Management After Sale of Credits

Tax Authority Will Not Reduce Repayment Claims by Suppliers’ Savings After ATP PensionService Ruling

Podcasts on VAT developments, E-Invoicing and ECJ cases you should not have missed

Comments on ECJ Case C-232/24: ‘Financing’ Not Exempt in VAT Assessment of Factoring Transactions in Kosmiro Case

Comments on ECJ Case T-689/24: Earlier Input Tax Deduction Allowed If Invoice Is Available Before Tax Return Submission

Comments on ECJ Case C-379/24 and C-380/24: VAT Exemption Rules for Cost-Sharing Groups in Healthcare and Education Sectors

Comments on ECJ Case T-689/24: EU General Court Redefines Timing for VAT Input Tax Deduction Rights Across the EU

VAT Exemption for Credit Management After Sale: Finnish Case on Housing Loans and EU Directive

Comments on ECJ Case T-689/24: VAT Deduction Cannot Be Limited by Formalities If Material Requirements Are Met

VAT Deduction Eligibility: Impact of Invoice Receipt Date and EU Court Ruling

Comments on ECJ Case T-657/24: Substance Over Form: EU Court Clarifies VAT Treatment of Intermediation Services

VAT Applies to Unlicensed Use of Copyrighted Works, EU Court Rules in Recent Judgment

VAT Treatment of Anonymous Discount Vouchers: Timing and Proof Requirements in Retail Sales

Unauthorized Use of Copyrighted Works Subject to VAT, EU Court Rules

Comments on ECJ Case Case T-643/24: Is VAT Payable on Remuneration for Unauthorized Use of Copyright?

Comments on ECJ Case C-121/24: Joint VAT Liability for Third Parties in Bulgarian Vaniz Case

Navigating VAT Risks in Transfer Pricing: Key Lessons from Recent European Court Cases

CJEU: VAT Deduction Cannot Be Delayed If Invoice Held When Filing Return, Rules Court

Comments on ECJ Case T-643/24: VAT Applies to Damages for Unauthorised Use of Copyrighted Works

ECJ Overturns VAT Deduction Timing Rules: New Challenges for Tax Authorities and Businesses

Compensation for Unauthorized Use of Works Is Subject to VAT, Including Increased Statutory Fees

EU Court Ruling: Polish Businesses Can Deduct VAT Earlier, No Need to Wait for Invoice

EU Court Rejects Italy’s VAT Deduction Rule for Year-End Invoices

VAT Deduction Allowed with Invoice Possession in Relevant Year, Even if Received Later, EU Court Rules

Input VAT Deduction Allowed Retroactively if Invoice Available When Filing VAT Return, Court Rules

ECJ Confirms Joint VAT Liability for Third Parties in Bulgarian Case Under EU Law

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