European UnionUnited 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
DenmarkEuropean Union New ECJ VAT Case C-594/23 – Denmark vs. Lomoco Development and Others 22 hours ago
AustriaEuropean 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 UnionItaly 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
European UnionLuxembourg Flashback on ECJ cases C-267/99 (Adam) – Concept of liberal profession – Manager of co-owned buildings 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
European UnionGermany Direct Claim against the Tax Authorities for VAT Corrections: Recent EU Court Decision 5 days ago
European UnionNetherlands 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
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 UnionRomania 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
BulgariaEuropean Union ECJ Customs C-770/21 (OGL-Food Trade Lebensmittelvertrieb) Judgement – Customs valuation & concept of of related parties 1 week ago
European UnionHungary Comments on C-426/22: Ruling on refunds of excess input VAT deductions in Hungary 1 week ago
BelgiumEuropean Union Clarification of VAT treatment of company cars made available to Belgian employees 1 week ago
European UnionPoland 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 UnionRomania 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