Spain TEAC Clarifies VAT Rounding Rules for Simplified Invoices in Spain, Favoring Global Rounding 5 months ago
European UnionSweden AG Kokott’s Opinion on VAT Dispute in Högkullen AB Case: Open Market Value Clarified 5 months ago
Netherlands Dispute Over VAT on Car Sales: Courts Differ on ‘Abnormally Low’ Price Cases 5 months ago
Lithuania Lithuanian Tax FAQs: Influencer Activity Reporting, Deductions, and VAT Obligations Explained 5 months ago
Poland VAT Tax Base Challenges in Intra-Group Transactions: Ongoing Uncertainties and Legal Implications 5 months ago
European Union Briefing Document: Elida Gibbs Ltd v Commissioners of Customs and Excise (Case C-317/94) 5 months ago
European Union Comments on ECJ C-808/23 – AG Kokott on the concept of ‘open market value’ and single vs. multiple supplies 5 months ago
European UnionGermany ECJ Customs T-28/25 (Hauptzollamt A) – Questions – Customs valuation of Design, commissions, production costs 5 months ago
European UnionGermany ECJ Customs Case T-28/25 (B GmbH & Co. KG): Transaction Value and Customs Duties 5 months ago
Norway Norwegian Tax Appeals Board Clarifies VAT Treatment of Credit Notes and Non-Invoiced Income 6 months ago
European Union Comments on ECJ C-808/23: Advocate General Rejects Tax Agency’s VAT Cost Inclusion Argument 6 months ago
European Union Comments on ECJ C-808/23: AG Kokott’s Opinion on VAT and Transfer Pricing Clarified 6 months ago
European UnionGermany Flashback on ECJ cases C-63/96 (Skripalle) – ECJ Rules Against Minimum VAT Assessment for Family-Associated Transactions 6 months ago
Netherlands Dutch Court Ruling: BV Car Sale to DGA – Market Value vs. Invoice Price for VAT 6 months ago
European Union Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees” (Art. 90) 6 months ago