European UnionGermany ECJ cases C-45/20 and C-46/20 (Finanzamt N) – Questions – Input VAT, allocation of mixed used purchases to the business 3 hours ago
European Union Flash Back on ECJ/CJEU Cases – Cancellation of reservations – Reservations get cancelled due to COVID-19 …. is VAT included in the taxable amount? 1 day ago
Czech Republic According to the Labour Code, Temporary Assignment of Employees Is Subject to VAT 3 days ago
European UnionRomania ECJ case C-835/18 (Terracult) – Opinion – Denial of correction invoices after assessment has already been imposed 4 days ago
European Union ECJ case C-100/20 – Questions – Interest applied to electricity tax refund claims according to Union law 1 week ago
European UnionItaly ECJ Case C-94/19 (San Domenico Vetraria) – Comments – VAT treatment of the secondment of staff 1 week ago
European Union ECJ Case C-94/19 (San Domenico Vetraria) – Comments – Staff secondments are subject to VAT 2 weeks ago
Czech Republic Fuel trade via middleman, customer arranges transport – intracommunity acquisition in Czech Republic? 2 weeks ago
European Union ECJ Case C-94/19 (San Domenico Vetraria) – Comments – ECJ issues landmark ruling on VAT treatment of staff secondment 2 weeks ago
European Union ECJ C-931/19 – Titanium vs Austria – Questions – Concept of ‘fixed establishment’ – staff required? More details 2 weeks ago
European Union AG CJEU in BlackRock VAT case: a single fund management service is in principle not partially exempt from VAT 3 weeks ago
European Union ECJ Case C-94/19 (San Domenico Vetraria) – Comments – Parent-subsidiary supplies and VAT, new ECJ judgment 3 weeks ago
European Union Agenda of the ECJ/CJEU – till week 14 – Decision on C-835/18 Terracult – Denial of correction invoices after assessment has already been imposed 3 weeks ago
BulgariaEuropean Union ECJ C-4/20 – ALTI vs BG – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest? Questions published on Curia 3 weeks ago
European Union ECJ case C-94/19 (San Domenico Vetraria) – Judgment – Secondment of staff without markup is subject to VAT 3 weeks ago
AustriaEuropean Union ECJ case C-844/19 (TechnoRent) – Questions – Interest for late VAT refunds despite lack of national provision? 3 weeks ago
European Union CJEU rules Hungarian turnover tax in store retail trade sector compatible with EU law 3 weeks ago
European Union Good things to remember about … the EU principles of protection of legitimate expectations and legal certainty in the context of a change of interpretation of a certain VAT topic by a tax authority 3 weeks ago
European UnionPortugal ECJ case C-630/19 (PAGE Internacional) – Order – Portuguese stand-still clause that limits input VAT recovery on food allowed 3 weeks ago
BulgariaEuropean Union ECJ C-21/20 – Balgarska natsionalna televizia vs BG – Public service television broadcasting a supply of services for consideration? How to determine which input VAT can be claimed? 3 weeks ago
BulgariaEuropean Union ECJ C-4/20 – ALTI vs BG – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest? 3 weeks ago
European UnionGermany ECJ C-9/20 – Grundstücksgemeinschaft Kollaustraße 136 vs DE – May a Member State allow to claim input VAT in a different period then that in which output VAT became due? 3 weeks ago
European UnionGermany ECJ C-7/20 – Hauptzollamt Münster – Questions – “import” of car from Turkey to Germany for private journeys for a few months 3 weeks ago
European UnionPoland ECJ C-935/19 – Grupa Warzywna vs Poland – VAT penalty (in the form of an additional tax liability) compatible VAT Directive and principle of proportionality? 3 weeks ago
European Union ECJ/CJEU – C-48/19 – Decision – X – “health telephone service” is VAT exempted 4 weeks ago
