European Union Comments on ECJ C-288/22: Member of the board of a company is not a VAT taxpayer (in principle) 5 months ago
Netherlands No VAT entrepreneurship due to provision of funds; reverse charge not applicable 5 months ago
European UnionGermany ECJ Rules on VAT Liability for Board Members of Luxembourg Companies 5 months ago
Poland Ruling: VAT settlement by the municipality in relation to water and sewage management 5 months ago
European UnionPoland Non-independent manager is not subject to VAT, according to the Court of Justice of the EU 5 months ago
European UnionLuxembourg Changes in VAT treatment of directors’ fees in Luxembourg – Circular 781-1 published 5 months ago
European UnionSweden Flashback on ECJ Cases – C-291/07 (Kollektivavtalsstiftelsen TRR Trygghetsrådet) – Cross-Border Consultancy Services and Taxable Person 5 months ago
European Union Comments on ECJ C-288/22: VAT Ruling: Director Remuneration and Economic Activity 5 months ago
European UnionNetherlands Dutch Perspective on ECJ case: Luxembourg Board Member of the Board of Directors is not liable for VAT on profit-dependent director’s remuneration 5 months ago
European Union Comments on ECJ C-288/22: Members of the Board of Directors can engage in economic activities for VAT purposes 5 months ago
European Union Comments on ECJ C-288/22: Members of a board of directors are not taxable persons, even with variable remuneration 5 months ago
European Union Comments on ECJ C-288/22: Guidelines for assessing the independence of a member of the board of directors 5 months ago
European Union Comments on ECJ C-288/22: Director’s fees: is it the end of a long VAT story? 5 months ago
European Union ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Judgment – Member Board of Directors is not a taxable if not acting independently 5 months ago
Germany Taxation of Photovoltaic Systems: Basics, Problems, and Recent Reforms in 24 Cases 5 months ago
Poland Ruling: No Right to Deduct VAT on Invoices for Expenses Related to Sewage Treatment Plant Construction 6 months ago
DenmarkEuropean Union VAT Committee Considers that Individuals Regularly Selling In-Game Assets are Subject to VAT 6 months ago
Poland Ruling: No Right to Deduct and Refund VAT by the Municipality in Connection with the Renovation of the Village Community Center 6 months ago