European Union ECJ C-837/19 – Super Bock Bebidas vs. PT – Order – Input VAT deduction rules prior to accession to the EU 1 day ago
European Union CJEU’s preliminary VAT ruling on the provision of vehicles by Luxembourg employers to staff members residing abroad: Advocate General’s opinion (C-288/19) 4 days ago
European Union ECJ C-334/20 (Amper Metal Kft. vs HU) Questions: Input VAT deduction for purchases that are not (or barely) useful for the business 6 days ago
European Union ECJ C-324/20 (Finanzamt B) Questions: Tax point for one-off services that are billed in phases (further background info) 6 days ago
European Union ECJ C 420/19 (Heavyinstall OÜ vs. Estonia) AG Opinion: Mutual assistance, requesting Member State court is bound by understanding of requested Member State court 1 week ago
European UnionNetherlands ECJ rules that Dutch adjustment of input tax recovery at moment of first use is allowed (C-791/18) 1 week ago
European Union Residual VAT recovery available for hire purchase businesses – Volkswagen Financial Services (UK) Ltd: C-153/17 2 weeks ago
European Union ECJ C-528/19 (Mitteldeutsche Hartstein-Industrie AG) – Judgment – Deduction of input tax for construction work on public roads 2 weeks ago
European Union ECJ C-312/19 (Valstybinė mokesčių inspekcija) – Judgment – Partnership is liable to pay VAT 2 weeks ago
European Union ECJ C–509/19 (BMW vs. DE) – Judgment – Value of ‘free’ software to be added to the Customs Value of Imported electronic products 3 weeks ago
European Union ECJ – C-449/19 (WEG Tevesstraβe vs DE) – AG Opinion – VAT exemption for supplies of heat by owners’ associations for owners 3 weeks ago
European Union ECJ overview – What are the consequences for the right to deduct VAT in case on non-compliant invoices? 3 weeks ago
European Union Flashback on ECJ cases – C-271/12 (Petroma) – No Right to deduct VAT in case of incomplete invoices 3 weeks ago
European Union ECJ/CJEU VAT Cases – 69 pending cases without AG Opinion yet (Status 7 September 2020) 3 weeks ago
European Union ECJ C-604/19 (Gmina Wrocław) – AG Opinion – VAT on conversion of perpetual usufruct into a right of ownership 4 weeks ago
European Union Flashback on ECJ cases – C-40/09 Astra Zeneca – Retail vouchers provided by an undertaking to its employees is a taxable transaction 4 weeks ago
European Union Aladdin’s Magic Fails to Conjure VAT Exemption (BlackRock Investment Management (UK) Ltd (Case C-231/19)) 1 month ago
European Union Flashback on ECJ cases: C-314/17 – Geocycle Bulgaria EOOD – Order – Right to deduct incorrectly invoiced VAT even if no possibility to adjust VAT on invoice 1 month ago
Germany The German Federal Tax Court has requested two preliminary rulings from the ECJ regarding the implementation of VAT grouping rules in Germany 1 month ago
European Union Flashback on ECJ Cases – C-68/92, C-69/92, C-73/92 – Concept of ”Advertising services” for VAT 1 month ago
European Union ECJ C‒299/20 (Icade Promotion Logement SAS vs France) Questions: Margin taxation scheme to transactions for the supply of building land 1 month ago
European Union ECJ C-294/20 (GE Auto Service Leasing) Questions: Denial of cross border VAT refund as information was not timely provided 1 month ago
European Union ECJ Case C-281/20 (Ferimet, S. L.) Questions: Input VAT deduction for self-invoice with reverse charge VAT with fictitious supplier 1 month ago
European Union ECJ case C-248/20 (Skellefteå Industrihus Aktiebolag) Questions: Correction of input VAT for discontinued construction project 1 month ago
BelgiumEuropean Union Flashback on ECJ cases – Joined Cases C-123/87 Léa Jorion and 330/87 EGI SA – Deduction can be refused in case of missing Invoicing requirements 1 month ago
European Union Flashback on ECJ cases – C-90/02 – Gerhard Bockemühl – No invoice needed for VAT deduction 1 month ago
European Union Flashback on ECJ Cases – C-549/11 – Orfey Balgaria EOOD – Liability before services are provided when all details are known and services are accurately described 1 month ago
European Union Flashback on ECJ Cases: C-224/11 – BGŻ Leasing sp. z o.o – Leasing services supplied together with insurance for the leased item 1 month ago
European Union ECJ case C-491/18 (Mennica Wrocławska) – Judgment (Order) – Incorrect description of the goods on the invoices 1 month ago
