BulgariaEuropean Union Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns 1 day ago
European UnionItaly Italy raises questions to the ECJ about VAT credits by shell companies 6 days ago
European Union Comments on ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – ECJ issued a preliminary ruling on Polish VAT rules for agricultural activities 7 days ago
European UnionGermany Flashback on ECJ Cases – C-204/13 (Malburg) – VAT due on transfer of clientele is not deductible 2 weeks ago
Germany VAT treatment of supervisory board members: Federal Ministry of Finance changes its legal opinion 2 months ago
Russia individual not registered as entrepreneur, but carries out entrepreneurial activities, is VAT payer 2 months ago
European Union If you conduct business independently, member state cannot deprive you of the VAT taxpayer status 2 months ago
Ukraine The “single” non-payer of VAT plans to engage in foreign economic activity: what about VAT? 2 months ago
European Union Polish exclusion of deviating VAT liability of spouses with agricultural business in violation of EU law 2 months ago
European UnionPoland ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Judgment – Agricultural spouses can be treated as separate VAT taxable persons 2 months ago
Netherlands Waste collection by the municipality is an economic activity not government action 2 months ago
European UnionIreland Flashback on ECJ Cases – C-344/15 (National Roads Authority) – Body governed by public law which collects tolls on roads may not be regarded as competing with private operators 3 months ago
BelgiumEuropean Union Commentary on ECJ C-98/21(W-GmbH) – VAT position of holding companies: And the saga continues ! 3 months ago
European UnionPoland Flashback on ECJ Cases – Joined cases C-180/10 & C-181/11 – Ex-farmer should not be regarded as a VAT entrepreneur if he wishes to sell this land 3 months ago
European UnionLatvia Flashback on ECJ Cases – C-263/11 (Rēdlihs) – Owner of private forest can be taxable person for VAT purposes 3 months ago
BulgariaEuropean Union Flashback on ECJ Cases – C-62/12 (Kostov) – A natural person who is already a taxable person is also a ‘taxable person’ in respect of any other economic activity carried out occasionally 3 months ago
European Union Flashback on ECJ Cases C-60/90 (Polysar Investments Netherlands) – A holding company only acquiring shares in other undertakings is not a taxable person and has no right to deduct VAT 3 months ago
European UnionSierra Leone Flashback on ECJ Cases – C-331/14 (Trgovina Prizma) – Sale of land classified as private property are subject to VAT since that taxable person acted as such 3 months ago