T-638/24 – D GmbH In the case of an intra-Community acquisition of goods, a VAT payment obligation arising as a sanction for the use of a VAT identification number issued by a Member State other than the Member State of destination, and the VAT payment obligation connected with [...]

T‑643/24. – Cristian General Serv SRL The CJEU’s recently published judgment provides another instructive example that payment obligations of a “penalty” nature may also form part of the VAT taxable amount where they are linked to a service that has been supplied and received. In a hotel located [...]

T 646/24 – MS KLJUČAROVCI, d.o.o. Under the EU VAT system, the conditions for applying the triangular simplification may also be met in four-party chain transactions where the goods are actually delivered to the domestic customer of the third party in the chain (Party “C”), in the Member [...]

C‑234/24. – Brose Prievidza, spol. s r.o. As a general rule, an intra-Community supply or acquisition of goods presupposes that the goods are physically dispatched or transported from one Member State to another. This requirement applies even where the ownership of a tool used in the production process [...]

C 744/23. – Zlakov A consideration subject to VAT also arises where a court awards a fee to a legal aid provider who has acted free of charge in the proceedings, provided that the party represented is successful. In the case at hand, a Bulgarian law firm provided [...]

C 232/24. – Kosmiro The CJEU’s new judgment provides guidance on the interpretation of the concept of “debt collection” for VAT purposes and on the VAT treatment of ancillary fees related to factoring. The plaintiff in the case was a Finnish financial institution that provided two types of [...]

The Hungarian Tax Authority (NAV) recently published an official opinion, which elaborates on the VAT consequences related to hotel room cancellations and guest no-shows, thereby providing guidance to accommodation providers and stakeholders in the hotel industry. Anyone who frequently books accommodation at hotels or guesthouses may have experienced [...]

C‑726/23. – S. C. Arcomet Towercranes SRL A subsequent transfer pricing adjustment invoiced by the service provider also constitutes consideration subject to VAT, provided that the contracting parties have agreed on a settlement based on the arm’s length price. The tax authority may examine the actual underlying supply in relation [...]

C-433/24 – Galerie Karsten Greve The application of the special scheme for works of art is not precluded where the dealer acquires the artwork not directly from the artist, but from a legal person established by the artist. Galerie Karsten Greve (GKG) operates an art gallery. It applies [...]

The case of the Austrian company P GmbH has once again come before the CJEU: the Court has provided further guidance on the issue of the improperly charged higher VAT rate. P GmbH operates an indoor playground in Austria, where the majority—but not all—of its customers make use [...]

C‑427/23. – Határ Diszkont Kft. In relation to VAT refunds available to foreign passengers, the CJEU held that the administrative services performed by a retailer for consideration cannot be regarded as either an ancillary service, a service directly connected with an export, or an exempt financial service. The [...]

C‑808/23. – Högkullen AB Where the taxable amount regarding the management services provided by the parent company must be determined by reference to the arm’s length principle, the distinct components of such services must be examined separately to determine the fair market price. Högkullen AB provided “management” services [...]