C‑207/22., C‑267/22. and C‑290/22. – Lineas – Concessões de Transportes SGPS, S.A. and Co. According to EU regulations, a holding company that does not acquire shares […]
Judgement: C‑312/22. – FL | It violates EU law if a Member State classifies interest income from foreign investments based on whether it was paid by […]
Judgement: C‑355/22. – Osteopathie Van Hauwermeiren BV | A national constitutional court also does not have the right to implement a European court decision only partially […]
The European Court ruled against the United Kingdom in a case related to excise goods The European Commission brought an action for failure to fulfil obligations […]
The vehicle registration tax collected in violation of EU law is also refundable to subsequent buyers. In the underlying case, the Romanian tax authority imposed a […]
Improperly charged but settled and remitted VAT can be reclaimed directly from the tax authorities if the customer may not reclaim it from the supplier due […]
No waiver of excise duties is provided in case of an irregular delivery to another Member States even if the transportation documents have proven to be […]
Excise penalty and the withdrawal of the authorisation to operate the tax warehouse may be applied parallelly if does not violate the principles of the common […]
National tax authorities may not set out formal requirements to substantiate the VAT-exemption on services connected with importation. Levying withholding tax on the service fee of […]
Under certain conditions, domestic taxable persons can claim back VAT charged in other EU Member States and currently in six non-EU countries. VAT refund claims for […]