The municipality of the German resort collected a tourist tax from the guests staying on its territory, from which some spa facilities could be used free […]
The German art dealer, who opted for margin taxation, also bought works of art from other member states VAT-free according to the main rule. After that, […]
In the C-615/21. case the EU court examined the Hungarian term of limitation rule. The tax authorities have challenged input VAT deduction of the plaintiff for […]
The plaintiff company in case no. C-108/22 applied margin scheme taxation for travel agencies, when it contracted accommodation and sold it in its own name. This […]
When is simple VAT registration enough, and when does a foreigner have to have a fixed establishment for his sales activities in another country? This was […]
The European Court of Justice interpreted the provisions of Directive 2003/96/EC on the Community taxation of energy products and electricity in case no. C-833/21. The directive […]
In C-114/22. Polish case the tax authority denied the buyer’s right to deduct VAT, saying that – although the buyer accepted and paid the invoice – […]
In case C-127/22, a Bulgarian telecommunications company disposed of several tangible assets due to their wear and tear or becoming obsolete. The company sold the depreciated […]
The Court of Justice of the European Union expressed its position regarding Czech ALD Automotive, stating that the 40 euros can be applied for each late […]
In the Belgian case C-677/21, a consumer was caught stealing electricity, and the value of the illegal consumption, including late payment interest and fines, was invoiced […]
In its judgment on Case C-620/21 concerning Bulgaria, the European Court of Justice stated that if the content of the service provided can be equated with […]