European Union ECJ: AG Opinion on Case No. C-487/20 (Philips City SRL)- Legislation on the Right to Deduct VAT and compensation of the excess VAT 4 hours ago
European Union Indirect Customs Representative: No Joint and Several Liability for Import VAT 4 hours ago
European UnionGermany Flashback on ECJ Cases (Customs) – C-80/15 (Robert Fuchs) – Remunerated flights for helicopter flight instructionare not to be regarded as constituting commercial use of a means of transport 6 hours ago
European Union Comments on ECJ C-333/20: No fixed establishment through subsidiary providing marketing and representation services 1 day ago
BulgariaEuropean Union Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns 1 day ago
European UnionUnited Kingdom Flashback on ECJ Cases – C-161/14 (Commission v United Kingdom) – UK reduced rate VAT for energy-efficient materials infringes VAT Directive 1 day ago
European Union Comments on ECJ Customs C-489/20: No extinguishment of import VAT and excise duties upon extinguishment of customs debts 2 days ago
European Union Comments on ECJ C-714/20: Indirect customs representative not jointly and severally liable for import VAT 2 days ago
European UnionNetherlands Flashback on ECJ Cases – C-22/15 (Commission v Netherlands) – No exemption for the rental of moorings and storage places for vessels to members of water sports associations 2 days ago
European Union Comments on ECJ C-637/20: European Court judgment regarding VAT treatment of vouchers 2 days ago
BulgariaEuropean Union ECJ C-314/22 Consortium Remi Group vs BG (new questions, but no details yet) 3 days ago
European UnionSpain Flashback on ECJ Cases – C-97/06 (Navicon) – Exemption for both total charter and partial charter of ships for navigation on the high seas 3 days ago
European UnionPoland ECJ C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT rate of ‘Classic Hot Chocolate’ 3 days ago
European UnionFrance Flashback on ECJ Cases – C-151/13 (Le Rayon d’Or) – Concept of ”Subsidy directly linked to the price” 5 days ago
European Union ECJ rules on the correlation between EU customs duties, excise and import VAT in a smuggling case 6 days ago
European UnionItaly Italy raises questions to the ECJ about VAT credits by shell companies 6 days ago
European UnionHungary Flashback on ECJ Cases – C-191/12 (Alakor Gabonatermelő és Forgalmazó) – Principle of repayment of taxes in breach of the rules of EU law does not preclude that State from refusing to repay part of the VAT 7 days ago
European UnionUnited Kingdom Flashback on ECJ Cases – C-309/06 (Marks & Spencer) – Business should be able to recover overpaid VAT regardless of unjust enrichment 7 days ago
European Union Comments on ECJ C-9/20: Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable 7 days ago
European Union Comments on ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – ECJ issued a preliminary ruling on Polish VAT rules for agricultural activities 7 days ago
European Union Comments on ECJ C-696/20: AG Opinion – a “double tax” can not be levied in the event of erroneous taxation of intra-Community acquisition of goods 7 days ago
European Union ECJ C-282/22 Dyrektor Krajowej lnformacji Skarbowej – Questions (no details yet) 1 week ago
European Union AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to pay the VAT incurred to the tax authorities due to the financial situation 1 week ago
European Union Comments on ECJ C-227/21: AG Opinion on Case No. C-227/21 (‘HA.EN.’ UAB) – Right to deduct input VAT on intra-community transactions would not be able to pay the VAT incurred to the tax authorities due to the financial situation 1 week ago
European UnionFrance Flashback on ECJ Cases – C-368/06 (Cedilac) – Member States which, at 1 January 1978, applied provisions derogating from the principle of immediate deduction may continue to apply those provisions. 1 week ago
DenmarkEuropean Union Flashback on ECJ Cases – C-464/12 (ATP PensionService) – Asset management still exempt from VAT for certain pension funds 1 week ago
European Union Comments on ECJ C-250/21 – O. Fundusz: securitisation and the VAT exemption for credit – AGO 1 week ago
European Union Comments on ECJ C-714/20: EU import indirect representative not liable for VAT 1 week ago