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

European Union

Summary of ECJ C-180/22 (Mensing) – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme

14 July 2023

European Union

Comments on ECJ C-232/22: Latest CJEU Case On Fixed Establishment In VAT – Cabot Plastics

13 July 2023

European Union Luxembourg

ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of Directors of a Public Limited Company is not a Taxable Person

13 July 2023

European Union Germany

ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax

13 July 2023

European Union Germany

ECJ C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme

13 July 2023

European Union Poland

Comments on ECJ C-322/22: The method of calculating interest on overpayments inconsistent with European Union law

13 July 2023

European Union Poland

After the judgments of the CJEU, municipalities are uncertain about their settlements

12 July 2023

European Union Netherlands

Flashback on ECJ cases C-185/89 (Velker International Oil Company) – Exemption for deliveries of goods intended for provisioning of ships

12 July 2023

European Union

Comments on ECJ C-232/22: No fixed establishment for VAT purposes in case one company uses its subsidiary to produce goods in a Member State of the EU

12 July 2023

European Union

Comments on ECJ C-127/22: Input VAT adjustment for unused stocks

12 July 2023

European Union Germany

Flashback on ECJ cases C-396/98 (Schloßstraße) – No VAT deduction due to change in national law as a result of which it is no longer possible to opt for taxation of rental

12 July 2023

European Union

5 Major Developments: European Union

11 July 2023

United Kingdom

5 Major Developments in the United Kingdom

11 July 2023

European Union

Comments on ECJ C-232/22: CJEU clarifies concept of fixed establishment

11 July 2023

Europe

5 Major Developments in Europe

11 July 2023

Netherlands

5 Major Developments in Netherlands

11 July 2023

European Union

Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme

11 July 2023

Belgium

Ruling: Financing a building by means of a sale-and-leaseback transaction – Review regime

11 July 2023

Italy

5 Major Developments in Italy

11 July 2023

European Union Sweden

Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary does not constitute an insurance transaction

10 July 2023

Poland

5 Major Developments in Poland

10 July 2023

Croatia

5 Major Developments in Croatia

10 July 2023

European Union

VAT Challenges In The E-Mobility Industry

09 July 2023

European Union

Comments on C-232/22: Fixed establishment: New ECJ decision brings clarity for tolling cases

09 July 2023

European Union France

Flashback on ECJ cases C-208/91 (Beaulande / Directeur des services fiscaux de Nantes) – VAT Directive allows for a stamp duty charged on the acquisition of building land

09 July 2023

European Union

Comments on ECJ C-232/22: LegalNews asked Attorney Ine Lejeune for more information about the impact of this groundbreaking judgment

08 July 2023

European Union

Comments on C-114/22: Compliance of the Polish VAT Act with the EU VAT Directive

07 July 2023

Sweden

5 Major Developments in Sweden

07 July 2023

European Union

Comments on ECJ C-232/22: VAT fixed establishment – new EU jurisprudence

07 July 2023

European Union United Kingdom

Flashback on ECJ cases C-149/97 (Institute of the Motor Industry) – Definition of a ”Trade Union”

07 July 2023

European Union

Comments on ECJ C-232/22: Belgian place of supply rules for VAT

06 July 2023

European Union Portugal

Flashback on ECJ cases C-28/96 (Fazenda Pública v Fricarnes) – National charges on the marketing of meat are not considered a Turnover Tax

06 July 2023

European Union

Comments on ECJ C-232/22: Toll manufacturer no fixed establishment for VAT

06 July 2023

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

Summary of ECJ C-180/22 (Mensing) – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme

Comments on ECJ C-232/22: Latest CJEU Case On Fixed Establishment In VAT – Cabot Plastics

ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of Directors of a Public Limited Company is not a Taxable Person

ECJ C-344/22 (Gemeinde A)- Judgment – Access for free to spa facilities is not a taxable transaction if remuneration is a tourist tax

ECJ C-180/22 (Mensing) – Decision – VAT paid on intra-EU acquisition is to be included in taxable amount under profit margin scheme

Comments on ECJ C-322/22: The method of calculating interest on overpayments inconsistent with European Union law

After the judgments of the CJEU, municipalities are uncertain about their settlements

Flashback on ECJ cases C-185/89 (Velker International Oil Company) – Exemption for deliveries of goods intended for provisioning of ships

Comments on ECJ C-232/22: No fixed establishment for VAT purposes in case one company uses its subsidiary to produce goods in a Member State of the EU

Comments on ECJ C-127/22: Input VAT adjustment for unused stocks

Flashback on ECJ cases C-396/98 (Schloßstraße) – No VAT deduction due to change in national law as a result of which it is no longer possible to opt for taxation of rental

5 Major Developments: European Union

5 Major Developments in the United Kingdom

Comments on ECJ C-232/22: CJEU clarifies concept of fixed establishment

5 Major Developments in Europe

5 Major Developments in Netherlands

Comments on ECJ C-108/22: When you buy and sell hotel accommodation – it is subject to VAT margin scheme

Ruling: Financing a building by means of a sale-and-leaseback transaction – Review regime

5 Major Developments in Italy

Flashback on ECJ Cases – C-240/99 (Skandia) – An insurance company assuming the business activities a subsidiary does not constitute an insurance transaction

5 Major Developments in Poland

5 Major Developments in Croatia

VAT Challenges In The E-Mobility Industry

Comments on C-232/22: Fixed establishment: New ECJ decision brings clarity for tolling cases

Flashback on ECJ cases C-208/91 (Beaulande / Directeur des services fiscaux de Nantes) – VAT Directive allows for a stamp duty charged on the acquisition of building land

Comments on ECJ C-232/22: LegalNews asked Attorney Ine Lejeune for more information about the impact of this groundbreaking judgment

Comments on C-114/22: Compliance of the Polish VAT Act with the EU VAT Directive

5 Major Developments in Sweden

Comments on ECJ C-232/22: VAT fixed establishment – new EU jurisprudence

Flashback on ECJ cases C-149/97 (Institute of the Motor Industry) – Definition of a ”Trade Union”

Comments on ECJ C-232/22: Belgian place of supply rules for VAT

Flashback on ECJ cases C-28/96 (Fazenda Pública v Fricarnes) – National charges on the marketing of meat are not considered a Turnover Tax

Comments on ECJ C-232/22: Toll manufacturer no fixed establishment for VAT

Advertisements:

Contact:

Support & Info

Sign up for our newsletter