Tag - ECJ (European Court of Justice)

Austria

5 Major Developments in Austria

2 hours ago

European Union United Kingdom

Flashback on ECJ Cases – C-488/07 (Royal Bank of Scotland) – Proportional deduction – No obligation to apply the rounding up rule

10 hours ago

Poland

Decision Issued against a Contractor as Evidence in Tax Proceedings – an Important Judgment of the Supreme Administrative Court

14 hours ago

European Union

New VAT Rules for Fuel Cards: European Union Implements Guidelines for Card Issuers

16 hours ago

European Union

Comments on ECJ C-442/22: Who is responsible for VAT fraud? We are one step closer to the answer.

19 hours ago

Denmark European Union

New ECJ VAT Case C-594/23 – Denmark vs. Lomoco Development and Others

22 hours ago

Austria European Union

Flashback on ECJ cases C-338/97/C-344/97/C-390/97 (Pelzl e.a.) – EU VAT Directive allows for Contributions to tourism associations and to a tourism development fund

1 day ago

European Union Italy

ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – AG Opinion – No right to deduct VAT if costs are not proportionate to the income

1 day ago

Poland

The Tax Office has no Grounds for Collecting VAT Twice

3 days ago

European Union Luxembourg

Flashback on ECJ cases C-267/99 (Adam) – Concept of liberal profession – Manager of co-owned buildings

3 days ago

European Union

Comments on ECJ C-442/22: Blank invoices issued by an employee

3 days ago

European Union

Roadtrip through ECJ Cases – ECJ Cases on ”Theft”

3 days ago

European Union

Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 26, 2023

4 days ago

Netherlands

Medical Device Against Skin Problems taxed with 21% VAT

4 days ago

European Union Germany

Direct Claim against the Tax Authorities for VAT Corrections: Recent EU Court Decision

5 days ago

European Union

VAT Committee on ECJ C-235/18 Vega International: Fuel cards – follow-up

5 days ago

European Union

Roadtrip through ECJ Cases – ECJ Cases on ”Warranty/ies”

5 days ago

European Union Netherlands

Flashback on ECJ cases C-186/89 (Van Tiem) – Granting of building rights on immovable property – Economic activity

5 days ago

European Union

Comments on ECJ C-442/22: AG CJEU lists conditions for liability for VAT fraud committed by employees

5 days ago

Poland

Can a buyer deduct VAT based on invoices from a supplier who does not report sales to the tax office?

5 days ago

Poland

Who is responsible for VAT fraud? We are one step closer to the answer in Poland.

5 days ago

European Union

Comments on ECJ C-442/22: An employer is not automatically liable for an empty invoice issued by an employee

6 days ago

European Union Romania

ECJ C-475/23 (Voestalpine Giesserei Linz) – Questions – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions

6 days ago

European Union

Comments on ECJ C-288/22: When does a member of the company’s management board conduct VAT-taxable activities?

7 days ago

European Union

Comments on ECJ C-461/21:Transport services within the European Union following import may be exempt from VAT

7 days ago

European Union

Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents

1 week ago

European Union

ECJ Rules that ‘Hollow Profiles’ Does Not Include Hot-Formed ‘Tube Blanks’ in Customs Code.

1 week ago

Bulgaria European Union

ECJ Customs C-770/21 (OGL-Food Trade Lebensmittelvertrieb) Judgement – Customs valuation & concept of of related parties

1 week ago

European Union Hungary

Comments on C-426/22: Ruling on refunds of excess input VAT deductions in Hungary

1 week ago

Belgium European Union

Clarification of VAT treatment of company cars made available to Belgian employees

1 week ago

European Union Poland

ECJ Case C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice

1 week ago

European Union Romania

New ECJ VAT Case C-576/23 (Elite Games vs. Romania) – No details known yet

1 week ago

European Union

Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 19, 2023

1 week ago

Tag - ECJ (European Court of Justice)

5 Major Developments in Austria

Flashback on ECJ Cases – C-488/07 (Royal Bank of Scotland) – Proportional deduction – No obligation to apply the rounding up rule

Decision Issued against a Contractor as Evidence in Tax Proceedings – an Important Judgment of the Supreme Administrative Court

New VAT Rules for Fuel Cards: European Union Implements Guidelines for Card Issuers

Comments on ECJ C-442/22: Who is responsible for VAT fraud? We are one step closer to the answer.

New ECJ VAT Case C-594/23 – Denmark vs. Lomoco Development and Others

Flashback on ECJ cases C-338/97/C-344/97/C-390/97 (Pelzl e.a.) – EU VAT Directive allows for Contributions to tourism associations and to a tourism development fund

ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – AG Opinion – No right to deduct VAT if costs are not proportionate to the income

The Tax Office has no Grounds for Collecting VAT Twice

Flashback on ECJ cases C-267/99 (Adam) – Concept of liberal profession – Manager of co-owned buildings

Comments on ECJ C-442/22: Blank invoices issued by an employee

Roadtrip through ECJ Cases – ECJ Cases on ”Theft”

Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 26, 2023

Medical Device Against Skin Problems taxed with 21% VAT

Direct Claim against the Tax Authorities for VAT Corrections: Recent EU Court Decision

VAT Committee on ECJ C-235/18 Vega International: Fuel cards – follow-up

Roadtrip through ECJ Cases – ECJ Cases on ”Warranty/ies”

Flashback on ECJ cases C-186/89 (Van Tiem) – Granting of building rights on immovable property – Economic activity

Comments on ECJ C-442/22: AG CJEU lists conditions for liability for VAT fraud committed by employees

Can a buyer deduct VAT based on invoices from a supplier who does not report sales to the tax office?

Who is responsible for VAT fraud? We are one step closer to the answer in Poland.

Comments on ECJ C-442/22: An employer is not automatically liable for an empty invoice issued by an employee

ECJ C-475/23 (Voestalpine Giesserei Linz) – Questions – Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions

Comments on ECJ C-288/22: When does a member of the company’s management board conduct VAT-taxable activities?

Comments on ECJ C-461/21:Transport services within the European Union following import may be exempt from VAT

Comments on ECJ C-108/22: CJEU decision emphasises need for harmonisation of the special VAT scheme for travel agents

ECJ Rules that ‘Hollow Profiles’ Does Not Include Hot-Formed ‘Tube Blanks’ in Customs Code.

ECJ Customs C-770/21 (OGL-Food Trade Lebensmittelvertrieb) Judgement – Customs valuation & concept of of related parties

Comments on C-426/22: Ruling on refunds of excess input VAT deductions in Hungary

Clarification of VAT treatment of company cars made available to Belgian employees

ECJ Case C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice

New ECJ VAT Case C-576/23 (Elite Games vs. Romania) – No details known yet

Agenda of the ECJ VAT cases – 3 Judgments, 4 AG Opinions, 2 Hearings announced till October 19, 2023

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