European Union ECJ/CJEU: VAT on assignment of debt recognised in enforcement proceedings 10 hours ago
European UnionGermany Referral to ECJ – Time of input tax deduction at the time of the supply or payment? 11 hours ago
European Union Agenda of the ECJ/CJEU – Week 3 till week 6 – 5 Hearings and 1 AG Opinion expected in VAT cases 1 day ago
European UnionSweden ECJ case C-812/19 (Danske Bank) – Questions – Cross border VAT group (reverse Skandia situation) 1 day ago
European Union ECJ case C-655/19 (LN) – Questions – Property acquisition under enforcement procedure and subsequent sale; economic activity? 1 day ago
European Union ECJ case C-756/19 (Ramada Storax SA) – Questions – Restrictions to VAT adjustments for bad debt relief; insolvency proceedings in Portugal and other Member States 1 day ago
European Union ECJ case C-19/19 (Pantichim SA) – Opinion – Offsetting of cross border tax/VAT claims 5 days ago
European UnionPoland ECJ Case C-745/18 (Skarb Państwa) – Questions – Services of liquidator / trustee / curator (case removed from register) 1 week ago
Netherlands Dutch court confirms that according to ECJ Case C‑420/18 (IO vs NL) a member of supervisory board does not qualify as a VAT taxable person 2 weeks ago
European Union ECJ case C-844/19 (TechnoRent) – Questions – Interest for late VAT refunds despite lack of national provision? 2 weeks ago
European Union ECJ case C-801/19 (FRANCK) – Questions – VAT exemption for financial activities 2 weeks ago
European UnionGermany ECJ case C-802/19 (Firma Z) – Questions – Price discounts and intra-Community supply of medicines 2 weeks ago
European Union ECJ Research note: Value added tax and place of supply in the case of ‘similar rights’ — Inclusion of greenhouse gas emission allowances (29.07.2016) 2 weeks ago
European Union ECJ Research note: Cumulation of administrative and criminal sanctions and the ne bis in idem principle (20.03.2017) 2 weeks ago
European Union ECJ Research note: Criminal penalties in the event of non-payment of value added tax (21.03.2017) 2 weeks ago
European Union ECJ Research note: Whether there are specific rules or general principles on the abuse of law in the area of direct taxation in the Member States (16.10.2017) 2 weeks ago
European Union Presentation (video) about the VAT aspects of M&A transactions, in the view of EU VAT and ECJ cases 2 weeks ago
European UnionFrance ECJ case C-390/18 (Airbnb Ireland) – Judgment – Information society service; ‘Apps’ bringing customer and service providers together; Intermediation or Real estate services? 3 weeks ago
European Union Bad times for the Permanent Establishment Hunters: Subsidiary not automatically fixed establishment for VAT 4 weeks ago
European Union A subsidiary cannot be treated as a VAT fixed PE of its Foreign Parent Company 4 weeks ago
European Union EU Advocate General finds that legitimate input VAT must be refunded promptly and unconditionally 4 weeks ago
