Tag - Tax point (when the chargeable event occurs)

Germany

Input VAT Deduction for Late Invoicing in Intra-Community Acquisitions: ECJ Ruling and Implications

3 days ago

European Union

EU Court Clarifies VAT Deduction Timing: Invoice Receipt Cannot Delay Right to Deduct Input VAT

3 days ago

Russia

Russian Government Allows Construction Contract Price Adjustments Due to VAT Increase from 2026

5 days ago

European Union

ECJ Reviews Groundbreaking EGC Ruling on Timing of Input VAT Deduction: Legal Uncertainty Remains

1 week ago

Czech Republic European Union

New SDEU Ruling May Allow Earlier VAT Deduction Without Waiting for Invoice Receipt

3 weeks ago

Ukraine

Combined VAT Accounting in Ukraine: Proportional Tax Credit Using Cash and “First Event” Methods for 2026

3 weeks ago

Poland

VAT Tax Point for Sales Bonuses: Impact of Quality Verification and Payment Timing

3 weeks ago

Canada

Petition: Base GST/HST Housing Rebate on Closing Date Instead of Contract Date

4 weeks ago

United Kingdom

Upper Tribunal Confirms VAT Due on Lycamobile Prepaid Bundles at Point of Sale, Dismissing Appeal

1 month ago

Poland

VAT Deduction Possible Without Invoice: Supreme Administrative Court Ruling Changes Tax Practice

1 month ago

Poland

Late Invoice Delivery Does Not Prevent VAT Deduction, EU Court Rules Against Polish Regulations

1 month ago

Switzerland

VAT Accrual Timing for Conditional Contracts and Continuing Obligations: Key Court Rulings and Risks

1 month ago

European Union

Will the ECJ Review the EuG’s Landmark Ruling on Input VAT Deduction Timing?

1 month ago

European Union Germany

ECJ to Review General Court Ruling on VAT Deduction for Late Invoice Receipt

1 month ago

European Union

Comments on ECJ Case C-521/24: VAT Deduction Cannot Be Denied if Invoice Received Later and No Fraud Involved

1 month ago

Poland

VAT Point for Bonuses Set by Distributor’s Confirmation, Rules Supreme Administrative Court

1 month ago

Norway

Advance Ruling: Invoicing Construction Work at Agreed Delivery Date and VAT Payment Timing

1 month ago

Poland

EU Court: VAT Deduction Allowed If Invoice Received Before Filing, Even If Issued Late

2 months ago

India

Continuous Supply of Services Under GST: Legal Criteria Versus Commercial Practice Explained

2 months ago

Italy

Italy Clarifies VAT Rules for Milestone Payments in Intra-Community Goods Supplies

2 months ago

Italy

Italy Clarifies VAT Rules for Intra-EU Goods Supplies and Milestone Payments

2 months ago

Romania

VAT Cash-Accounting Thresholds Increased with Transitional Measures Effective March 2026

2 months ago

Czech Republic European Union

EU Court Clarifies VAT Deduction Timing When Invoice Received After Taxable Supply but Before Filing

2 months ago

Romania

Romania Raises VAT Cash Accounting Thresholds Under 2026 Economic Recovery Ordinance

2 months ago

European Union Germany

Right to Deduct Input Tax: Timing, Invoice Receipt, and EU VAT Directive Compliance

2 months ago

Germany

Comments on ECJ Case T-689/24: Earlier Input Tax Deduction Allowed If Invoice Is Available Before Tax Return Submission

2 months ago

European Union

Comments on ECJ Case T-689/24: EU General Court Redefines Timing for VAT Input Tax Deduction Rights Across the EU

2 months ago

Belgium

VAT Increase for Hotels and Campsites from March 2026 with Transitional Booking Measure

2 months ago

Norway

Norway Proposes New VAT Timing Rules for Cross-Border Remotely Deliverable Services: Comments Invited

2 months ago

Czech Republic

VAT Deduction Cannot Be Claimed Retroactively via Additional Tax Return Without Tax Document

2 months ago

Sweden

Right to VAT Deduction When Invoice Available Before Tax Return Submission: New 2026 Case Law

2 months ago

European Union

CJEU: VAT Deduction Cannot Be Delayed If Invoice Held When Filing Return, Rules Court

2 months ago

European Union

ECJ Overturns VAT Deduction Timing Rules: New Challenges for Tax Authorities and Businesses

2 months ago

Tag - Tax point (when the chargeable event occurs)

Input VAT Deduction for Late Invoicing in Intra-Community Acquisitions: ECJ Ruling and Implications

EU Court Clarifies VAT Deduction Timing: Invoice Receipt Cannot Delay Right to Deduct Input VAT

Russian Government Allows Construction Contract Price Adjustments Due to VAT Increase from 2026

ECJ Reviews Groundbreaking EGC Ruling on Timing of Input VAT Deduction: Legal Uncertainty Remains

New SDEU Ruling May Allow Earlier VAT Deduction Without Waiting for Invoice Receipt

Combined VAT Accounting in Ukraine: Proportional Tax Credit Using Cash and “First Event” Methods for 2026

VAT Tax Point for Sales Bonuses: Impact of Quality Verification and Payment Timing

Petition: Base GST/HST Housing Rebate on Closing Date Instead of Contract Date

Upper Tribunal Confirms VAT Due on Lycamobile Prepaid Bundles at Point of Sale, Dismissing Appeal

VAT Deduction Possible Without Invoice: Supreme Administrative Court Ruling Changes Tax Practice

Late Invoice Delivery Does Not Prevent VAT Deduction, EU Court Rules Against Polish Regulations

VAT Accrual Timing for Conditional Contracts and Continuing Obligations: Key Court Rulings and Risks

Will the ECJ Review the EuG’s Landmark Ruling on Input VAT Deduction Timing?

ECJ to Review General Court Ruling on VAT Deduction for Late Invoice Receipt

Comments on ECJ Case C-521/24: VAT Deduction Cannot Be Denied if Invoice Received Later and No Fraud Involved

VAT Point for Bonuses Set by Distributor’s Confirmation, Rules Supreme Administrative Court

Advance Ruling: Invoicing Construction Work at Agreed Delivery Date and VAT Payment Timing

EU Court: VAT Deduction Allowed If Invoice Received Before Filing, Even If Issued Late

Continuous Supply of Services Under GST: Legal Criteria Versus Commercial Practice Explained

Italy Clarifies VAT Rules for Milestone Payments in Intra-Community Goods Supplies

Italy Clarifies VAT Rules for Intra-EU Goods Supplies and Milestone Payments

VAT Cash-Accounting Thresholds Increased with Transitional Measures Effective March 2026

EU Court Clarifies VAT Deduction Timing When Invoice Received After Taxable Supply but Before Filing

Romania Raises VAT Cash Accounting Thresholds Under 2026 Economic Recovery Ordinance

Right to Deduct Input Tax: Timing, Invoice Receipt, and EU VAT Directive Compliance

Comments on ECJ Case T-689/24: Earlier Input Tax Deduction Allowed If Invoice Is Available Before Tax Return Submission

Comments on ECJ Case T-689/24: EU General Court Redefines Timing for VAT Input Tax Deduction Rights Across the EU

VAT Increase for Hotels and Campsites from March 2026 with Transitional Booking Measure

Norway Proposes New VAT Timing Rules for Cross-Border Remotely Deliverable Services: Comments Invited

VAT Deduction Cannot Be Claimed Retroactively via Additional Tax Return Without Tax Document

Right to VAT Deduction When Invoice Available Before Tax Return Submission: New 2026 Case Law

CJEU: VAT Deduction Cannot Be Delayed If Invoice Held When Filing Return, Rules Court

ECJ Overturns VAT Deduction Timing Rules: New Challenges for Tax Authorities and Businesses

Advertisements:

Contact:

Support & Info

Sign up for our newsletter