European Union Briefing document & Podcast: ECJ C-495/17 (Cartrans) – Specific documents cannot be imposed for proof of goods transport 9 hours ago
European Union Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty 1 day ago
European Union Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – VAT paid on the importation of goods” (Art. 168(e)) 2 days ago
European Union Briefing document & Podcast: C-621/19 (Weindel) VAT Deduction – Import Costs and Ownership 2 days ago
European Union Comments on ECJ C-276/24: Joint and several liability for VAT in addition to refusal to deduct VAT not contrary to EU law 2 days ago
European Union ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC 3 days ago
European Union Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1)) 3 days ago
European Union Briefing document & Podcast: ECJ C-802/19 (Firma Z) – Taxable amount adjustments for medicinal products and health insurance discounts 3 days ago
European Union Roadtrip through ECJ Cases – Focus on the Exemption for Intra-Community supplies of goods (Art. 138) 3 days ago
European Union Briefing document & Podcast ECJ VAT C-386/16 (Toridas) – EU VAT Exemption in Chain Transactions 3 days ago
European UnionGreece General Court VAT T-356/25 (Rapera) – Questions – Liability of tax representatives for VAT without direct involvement 3 days ago
European UnionPoland General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption? 4 days ago
European UnionNetherlands New General Court VAT Case – T-444/25 (Cavert) – No details known yet 4 days ago
European Union Comments on ECJ C-379/24 & C-380/24: VAT exemption for cleaning services provided by a group to members 4 days ago
European Union Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify 5 days ago
European Union Briefing document & Podcast: C-185/01 (Auto Lease Holland BV): VAT Refund on Fuel Supply 5 days ago
European Union Comments on ECJ C-785/23: Ruling on VAT Exemptions for Bulgarian Postal Services 5 days ago
European Union Comments on ECJ C-605/23: Suspension of sealing of business premises possible in the event of VAT violation 5 days ago
European Union Briefing document and Podcast C-48/97 (Kuwait Petroleum (GB) Ltd) – Sales Promotion and Consideration 6 days ago
European Union Intra-group settlements under the magnifying glass of the CJEU – key issues related to transfer pricing and VAT 6 days ago
European Union Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” (Art. 32) 7 days ago
European Union Briefing Document & Podcast: C-430/09 Euro Tyre Holding BV: Intra-Community VAT Supply Rules 7 days ago
CroatiaEuropean Union General Court Excise T-534/24 (Gotek) – Judgment- Chargeability of Excise Duty in Relation to Fictitious Supplies 1 week ago
European Union Roadtrip through ECJ Cases – Focus on ”Exemption of supply of services by independent groups of persons” (Art. 132(1)(f)) 1 week ago
European UnionSpain ECJ VAT C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria) – AG Opinion – Article 132(1)(f) exempts services essential for tax-exempt activities without distorting competition 1 week ago
European Union Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205) 1 week ago
European Union Briefing document & Podcast C-276/24 (KONREO) – VAT Fraud, Joint Liability, and Deduction Denial 1 week ago
Czech RepublicEuropean Union ECJ C-276/24 (KONREO) – Judgment – Customer liable to pay VAT even after deduction rights are refused in case of fraud 1 week ago