VATupdate

Flashback on ECJ Cases C-264/14 (Hedqvist) – Buying and selling Bitcoin is exempt from VAT

On October 22, 2015, the Court of Justice of the European Union (CJEU) rendered its judgment in the case of Skatteverket v. Hedqvist. In this important decision the CJEU sheds light on the value added tax...

Flashback on ECJ Cases C-101/16 (Paper Consult) – Right to deduct VAT if the supplier has become inactive

On Oct 19, 2017, the ECJ issued its decision in the case C-101/16 (Paper Consult). This case is about the Right to deduct VAT if the supplier has become inactive. It is one of the case on the concept...

On this page you can find overviews prepared by the editors of www.VATupdate.com and the VATupdate Team, consisting of contributors from various countries.

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