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

European Union

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

06 July 2023

Germany

5 Major Developments in Germany

06 July 2023

Denmark

5 Major Developments in Denmark

06 July 2023

European Union

Comments on ECJ C-232/22: Toll manufacturing – services provided to non-EU customer in the same corporate group – whether recipient has a fixed establishment in the EU – no – taxpayer win

05 July 2023

European Union

Comments on ECJ C-232/22 (Cabot) – No fixed establishment for VAT purposes when receiving services from a tolling manufacturer

05 July 2023

European Union

Comments on ECJ C-232/22 – No EU VAT Fixed Establishment from Toll manufacturing by group company

05 July 2023

European Union

Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme

04 July 2023

European Union

Summary of ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law

04 July 2023

European Union Hungary

ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law

04 July 2023

European Union United Kingdom

Flashback on ECJ Cases – C-288/07 (Isle of Wight Council and Others) – Ruling on the meaning of significant distortion of competition

04 July 2023

European Union

Comments on ECJ C-232/22: VAT fixed establishment – new CJEU ruling

04 July 2023

European Union

Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents

04 July 2023

European Union

Comments on C-232/22: A CJEU decision brings clarifications to the controversial issue of fixed premises for VAT that can generate the payment of significant fiscal obligations

03 July 2023

European Union Hungary

ECJ C-248/23 (Novo Nordisk) – Question – Reduction taxable amount on ex lege payments to the State health insurance agency

03 July 2023

European Union

Comments on ECJ C-108/22: Travel agency scheme also for hotel brokers who do not provide additional services

03 July 2023

European Union

Comments on ECJ C-232/22: CJEU issued an important judgment on the VAT fixed establishment

03 July 2023

Luxembourg

5 Major Developments in Luxembourg

03 July 2023

European Union

Comments on ECJ C-232/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company

03 July 2023

European Union

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

03 July 2023

European Union

Comments on ECJ C-114/22: Denial of input VAT deduction in the case of fictitious transactions

02 July 2023

European Union

Comments on ECJ C-365/22: Margin taxation on the sale of second-hand goods

02 July 2023

European Union

Comments on ECJ C-418/22: Penalties in the case of failure of a company to comply with obligations

02 July 2023

European Union

Comments on ECJ C-127/22: Adjustment of input VAT deduction in the case of write-offs

02 July 2023

European Union

Comments on C-232/22: CJEU on fixed establishment, Cabot Plastics

01 July 2023

European Union

Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT

01 July 2023

European Union

Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment

01 July 2023

European Union

Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes

01 July 2023

European Union

Comments on ECJ C-232/22 (Cabot) – The same human and technical means cannot be used both to provide services and to receive those same services

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment)

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company

30 June 2023

Hungary

5 Major Developments in Hungary

30 June 2023

European Union

Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure

30 June 2023

Romania

5 Major Developments in Romania

30 June 2023

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

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

5 Major Developments in Germany

5 Major Developments in Denmark

Comments on ECJ C-232/22: Toll manufacturing – services provided to non-EU customer in the same corporate group – whether recipient has a fixed establishment in the EU – no – taxpayer win

Comments on ECJ C-232/22 (Cabot) – No fixed establishment for VAT purposes when receiving services from a tolling manufacturer

Comments on ECJ C-232/22 – No EU VAT Fixed Establishment from Toll manufacturing by group company

Comments on C-108/22: Resale of hotel contingents falls under the Tour Operator Margin Scheme

Summary of ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law

ECJ C-426/22 (SOLE-MiZo) – Order – Calculation of interest on VAT that was not refunded as a result of a national condition contrary to EU law

Flashback on ECJ Cases – C-288/07 (Isle of Wight Council and Others) – Ruling on the meaning of significant distortion of competition

Comments on ECJ C-232/22: VAT fixed establishment – new CJEU ruling

Comments on ECJ C-108/22: Reselling accommodation services is subject to special VAT regime for travel agents

Comments on C-232/22: A CJEU decision brings clarifications to the controversial issue of fixed premises for VAT that can generate the payment of significant fiscal obligations

ECJ C-248/23 (Novo Nordisk) – Question – Reduction taxable amount on ex lege payments to the State health insurance agency

Comments on ECJ C-108/22: Travel agency scheme also for hotel brokers who do not provide additional services

Comments on ECJ C-232/22: CJEU issued an important judgment on the VAT fixed establishment

5 Major Developments in Luxembourg

Comments on ECJ C-232/22 (Cabot): CJEU lists conditions for presence fixed establishment Swiss company

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

Comments on ECJ C-114/22: Denial of input VAT deduction in the case of fictitious transactions

Comments on ECJ C-365/22: Margin taxation on the sale of second-hand goods

Comments on ECJ C-418/22: Penalties in the case of failure of a company to comply with obligations

Comments on ECJ C-127/22: Adjustment of input VAT deduction in the case of write-offs

Comments on C-232/22: CJEU on fixed establishment, Cabot Plastics

Comments on C-232/22: CJEU judgment: Toll manufacturers do not have to invoice foreign taxpayers with VAT

Comments on ECJ C-232/22: Toll manufacturer does not constitute VAT fixed establishment

Comments on C-232/22: CJEU rules toll manufacturer is not a fixed establishment for VAT purposes

Comments on ECJ C-232/22 (Cabot) – The same human and technical means cannot be used both to provide services and to receive those same services

Comments on ECJ C-232/22 (Cabot) – Positive decision of the ECJ in the “Cabot” case (VAT Fixed Establishment)

Comments on ECJ C-232/22 (Cabot) – ECJ delivers judgment in long-awaited case on fixed establishment with affiliated company

5 Major Developments in Hungary

Comments on ECJ C-232/22 (Cabot) – VAT fixed establishment in a toll manufacturing structure

5 Major Developments in Romania

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