European UnionSlovakia ECJ C-746/22 (Slovenske Energeticke Strojarne) – Questions – VAT refund; procedure; remedies; ban on supplying nova 3 days ago
European Union Comments on ECJ C-615/21: Unlimited limitation period when determining VAT assessment according to AG CJEU not contrary to EU law 4 days ago
European UnionHungary ECJ C-615/21 (Napfeny Toll) – AG Opinion – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT 5 days ago
European UnionPoland Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’. 6 days ago
European UnionPoland ECJ C-709/22 (Syndyk Masy Upadlosci A) – Questions – Split payment: Transfer funds of the insolvent taxpayer’s VAT account 1 week ago
BulgariaEuropean Union ECJ C-733/22 (Valentina Heights) – Questions – Reduced VAT rate set for accommodation provided by hotels and similar establishments 1 week ago
European Union European Union: Proposal for preliminary rulings in customs matters to be handled by lower EU General Court 2 weeks ago
European UnionItaly ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies 2 weeks ago
European Union Comments on ECJ C-641/21: How is the place of supply of a service assessed in case of VAT fraud? 2 weeks ago
European UnionPoland Preliminary questions to the ECJ by Poland about expropriation of farmers 2 weeks ago
European Union Comments on ECJ C-677/21: Invoicing of illegally consumed electricity by the network operator to power thieves with or without VAT? 2 weeks ago
BelgiumEuropean Union Comments on ECJ C-585/20: Belgian regulations on payment terms in public procurement contracts on loose sand after ECJ judgment 2 weeks ago
European UnionSpain ECJ C-585/20 (BFF Finance Iberia S.A.U.) – Judgment – Late payment Directive, interest also on the VAT amount 2 weeks ago
European Union Comments on ECJ C-247/21: Involved in supply chain transactions? Send a correct invoice! 2 weeks ago
European Union Comments on ECJ C-247/21: – Failed triangular transaction due to formal deficiency 3 weeks ago
European UnionRomania ECJ C-461/21 (Cartrans Preda) – AG Opinion – Exemption for (transport) services to imported goods, evidence required? 3 weeks ago
Czech RepublicEuropean Union Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state 3 weeks ago
European UnionHungary ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion 3 weeks ago
European UnionRomania ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually provided 3 weeks ago
Czech RepublicEuropean Union Referral to CJEU of issue relating to VAT exemption for supplies of goods to another member state 3 weeks ago