European UnionGermany ECJ (C-288/19) questions German practice of company car taxation in part 7 hours ago
AustriaEuropean Union ECJ C-787/19 (European Commission v Republic of Austria) – Judgment – Failure to align with VAT rules for travel agents 23 hours ago
European UnionHungary ECJ C-507/20 (FGSZ) – Question – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 3 days ago
European UnionHungary ECJ C-596/20 (DuoDecad) – Question – Who is the recipient of computer programming services? 4 days ago
European UnionRomania ECJ C-108/19 (Krakvet sp. z o.o. sp.k.) – Order – Distance sales where customer arranges transport 5 days ago
BulgariaEuropean Union ECJ – Approximation of laws – C-544/19 (ECOTEX BULGARIA) – Ban on cash payments when combating fraud according to AG CJEU not in violation of EU law 6 days ago
AustriaEuropean Union ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision? 7 days ago
European UnionRomania ECJ C-501/19 (UCMR – ADA) – Judgment – Collective management of copyright on musical works 7 days ago
European UnionRomania ECJ C-655/19 (LN) – Judgment – Property acquisition under enforcement procedure and subsequent sale is not an economic activity 1 week ago
BulgariaEuropean Union Flashback on ECJ Cases C-159/14 (Koela-N) – Order – VAT Deduction for an intermediary in a Chain Transaction 1 week ago
European Union Agenda of the ECJ VAT cases – 4 decisions, 1 AG Opinion expected in the period Jan 18 – Feb 11, 2021 1 week ago
European Union ECJ C-573/20 Casa di Cura Città di Parma vs IT (Questions): Deduction of input VAT by healthcare professionals 2 weeks ago
European UnionSweden ECJ C-637/20 (DSAB Destination Stockholm) – Questions – City card a multi-purpose voucher? 2 weeks ago
European Union ECJ C-612/20 Happy Education vs RO (Questions): School after school program VAT exempt? 2 weeks ago
European UnionGermany Flashback on ECJ Cases C-497/09 (Bog & Others) (Joined case with C-499/09, C-501/09, C-502/09) – Composite supplies – VAT treatment of foods supplied for immediate consumption 2 weeks ago
European UnionGermany Flashback on ECJ cases C-44/11 (Deutsche Bank) – No Exemption for transactions relating to the management of securities-based assets (portfolio management)) 2 weeks ago
Germany Exemption of sec. 4 no. 13 German VAT Act contrary to EU law – a slap in the face of residential property owners 2 weeks ago
BulgariaEuropean Union ECJ C-4/20 (ALTI)- AG Opinion – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest? 2 weeks ago
European UnionLuxembourg ECJ C-846/19 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Mandates in connection with custody and guardianship cases – Economic activity? (details released) 2 weeks ago
European UnionUnited Kingdom Flashback on ECJ cases C-349/96 (Card Protection Plan) – A single transaction or multiple transactions for VAT purposes? 2 weeks ago
European UnionUnited Kingdom Flashback on ECJ Cases C-409/04 (Teleos and others) – Exemption for intra-EU supplies can be applied in case of good faith 2 weeks ago
European Union Get yourself familiar with ECJ Cases, some topics already available (Work In Progress @ www.vatupdate.com) 3 weeks ago
European Union Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” 3 weeks ago
Czech RepublicEuropean Union Flashback on ECJ Cases C-432/15 (Pavlína Baštová) – Prize money is not a Taxable Transaction for VAT purposes 3 weeks ago