European UnionPoland Polish farmer wins VAT dispute over compensation for expropriated land in landmark court ruling. 10 months ago
European Union Comments on ECJ C-184/23: A storm in a teacup: no VAT on transactions within a VAT group 10 months ago
European Union Comments on ECJ C-696/22: VAT Compliance and Assessment Irregularities in Romanian Insolvency Services 10 months ago
European UnionLatvia ECJ Customs C-376/23 (SIA ‘BALTIC CONTAINER TERMINAL’) – AG Opinion – Removal of goods from a free zone 10 months ago
European Union Comments on ECJ C-505/22 – The Concept of “Single Supply” in EU Court Rulings 10 months ago
Italy Overhauling Italy’s VAT Rates: Implementing EU Directive 2022/542/EU by August 31, 2024 10 months ago
European Union Comments on ECJ C-657/22: VAT and Excise Duty Issues in Bitulpetrolium Case 10 months ago
European UnionPoland ECJ C-182/23 (Makowit) – Decision – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT 10 months ago
European UnionGermany ECJ C-184/23 (Finanzamt T) – Judgment – Supplies within VAT group are outside scope of VAT even if input VAT is limited 10 months ago
Italy European Court of Justice: Issue Price of Shares as VAT Taxable Base for Real Estate Contribution 10 months ago
European Union Comments on ECJ C-533/22 (Adient): No FE if human and technical resources at its disposal do not differ from those by which the services are provided to it 10 months ago
European Union Comments on ECJ C-87/23: Non-profit association – economic activity, Article 28 and taxable amount 10 months ago
European Union Comments on ECJ C-179/23: Collective management organisation – whether fees subject to VAT – taxpayer loss 10 months ago
European Union Comments on ECJ C-533/22 (Adient): ECJ Clarifies Definition of Fixed Establishment in EU VAT Law 10 months ago
Spain VAT Treatment of Company Administrators’ Services: Recent Developments and Potential Impacts 10 months ago
Poland VAT on Commission for Collection and Distribution of Reprographic Fees: EU Court Ruling Impacts Poland 10 months ago
European Union Agenda of the ECJ VAT cases – 2 Judgments, 1 Hearing announced till July 29, 2024 10 months ago
European Union Comments on ECJ C-179/23: Collecting society provides a service within the meaning of the VAT Directive 10 months ago
European UnionPoland Flashback on ECJ Cases C-426/07 (Krawczyński) – Excise duty on the sale of motor vehicles before their initial registration is not a form of unlawful turnover tax 10 months ago
European UnionRomania Comments on ECJ C-179/23: VAT on Credidam’s Collective Copyright Management Fees 10 months ago
European Union Comments on ECJ C-179/23: A collective management organization provides a service under the VAT directive 10 months ago
European Union Comments on ECJ C-87/23: Subsidies from a European fund are included in the taxable amount 10 months ago
European Union Comments on ECJ C-533/22 (Adient): ECJ Decision on Subsidiaries as Fixed Establishments – Case Analysis and Implications 10 months ago
European Union European Court of Justice: VAT Ruling on Training Services Financed by European Funds 10 months ago
European Union EU Court of Justice ruling on VAT for collective copyright management commissions: when applicable. 10 months ago
European Union ECJ ruling on VAT treatment of subsidized training projects organized by non-profit associations 10 months ago
European Union EU Court of Justice Rules VAT Applicable to Copyright Management Services Commission 10 months ago
European Union Comments on ECJ C-179/23: Once a transaction is inside the scope of VAT, it cannot fall outside of VAT 10 months ago
European Union EU Court of Justice Ruling: VAT Due for Periodic Services at End of Payment Period 10 months ago