Tag - ECJ (European Court of Justice) / General Court

European Union

Comments on ECJ C-146/22: Hot chocolate in restaurants may be subject to 8% VAT

05 October 2023

European Union Poland

ECJ C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Different VAT rates for goods are sold at retail or prepared and supplied hot for immediate consumption

05 October 2023

Belgium European Union

ECJ C-355/22 (Osteopathie Van Hauwermeiren) – Judgment – A national court cannot use a national provision to maintain certain effects of a provision of national law that it has deemed incompatible with the Directive

05 October 2023

European Union Portugal

ECJ C-505/22 (Deco Proteste – Editores, Lda) – Judgment – A gift for a subscription is not a free transfer of goods and is ”incidental service” to the main supply

05 October 2023

European Union

Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 2 Hearings announced till October 26, 2023

04 October 2023

European Union

Comments on ECJ C-461/21: ECJ on proof of VAT exemption for transport services

04 October 2023

Belgium

5 Major Developments in Belgium

03 October 2023

European Union

Retained EU Law Act – Welcome Reprieve for Stamp Duty but Uncertainty for VAT

03 October 2023

European Union

VAT treatment of Electric Vehicle Charging: A Deep Dive into EU VAT Case C-60/23

03 October 2023

Denmark

5 Major Developments in Denmark

03 October 2023

European Union

Comments on ECJ C-341/22: Italy wrongly imposes a turnover requirement for VAT tax liability

02 October 2023

European Union Netherlands

Flashback on ECJ cases C-326/99 (“Goed Wonen”) – Member State’s power to consider certain rights in rem on immovable property as tangible property subject to delivery

01 October 2023

European Union

This is what happened in the ECJ (VAT) in September 2023

01 October 2023

World

Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes

01 October 2023

Bulgaria

5 Major Developments in Bulgaria

30 September 2023

Australia Austria Poland South Korea United Arab Emirates

KPMG Week in Tax: 25 – 29 September 2023

30 September 2023

Austria

5 Major Developments in Austria

30 September 2023

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

29 September 2023

Poland

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

29 September 2023

European Union

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

29 September 2023

European Union

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

29 September 2023

Denmark European Union

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

29 September 2023

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

28 September 2023

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

28 September 2023

Poland

The Tax Office has no Grounds for Collecting VAT Twice

27 September 2023

European Union Luxembourg

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

27 September 2023

European Union

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

27 September 2023

European Union

Roadtrip through ECJ Cases – ECJ Cases on ”Theft”

27 September 2023

European Union

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

26 September 2023

Netherlands

Medical Device Against Skin Problems taxed with 21% VAT

26 September 2023

European Union Germany

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

25 September 2023

European Union

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

25 September 2023

European Union

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

25 September 2023

Tag - ECJ (European Court of Justice) / General Court

Comments on ECJ C-146/22: Hot chocolate in restaurants may be subject to 8% VAT

ECJ C-146/22 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Different VAT rates for goods are sold at retail or prepared and supplied hot for immediate consumption

ECJ C-355/22 (Osteopathie Van Hauwermeiren) – Judgment – A national court cannot use a national provision to maintain certain effects of a provision of national law that it has deemed incompatible with the Directive

ECJ C-505/22 (Deco Proteste – Editores, Lda) – Judgment – A gift for a subscription is not a free transfer of goods and is ”incidental service” to the main supply

Agenda of the ECJ VAT cases – 4 Judgments, 1 AG Opinion, 2 Hearings announced till October 26, 2023

Comments on ECJ C-461/21: ECJ on proof of VAT exemption for transport services

5 Major Developments in Belgium

Retained EU Law Act – Welcome Reprieve for Stamp Duty but Uncertainty for VAT

VAT treatment of Electric Vehicle Charging: A Deep Dive into EU VAT Case C-60/23

5 Major Developments in Denmark

Comments on ECJ C-341/22: Italy wrongly imposes a turnover requirement for VAT tax liability

Flashback on ECJ cases C-326/99 (“Goed Wonen”) – Member State’s power to consider certain rights in rem on immovable property as tangible property subject to delivery

This is what happened in the ECJ (VAT) in September 2023

Did you already join our LinkedIn Groups on …?? New Group on VAT Rates – Legislative changes

5 Major Developments in Bulgaria

KPMG Week in Tax: 25 – 29 September 2023

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”

Advertisements:

Contact:

Support & Info

Sign up for our newsletter