According to the VAT Directive, and also according to the domestic VAT law, the leasing of immovable properties is generally exempt from VAT. However, this does […]
In case C-365/22, a Belgian trader purchased permanently withdrawn or scrap cars from the market and resold them as spare parts without removing anything from the […]
For years, the Belgian company Cezam did not submit VAT returns because its request for installment payments had previously been rejected by the tax authorities. The […]
In case C-412/21 concerning Romania, the tax authority suspended the tax warehouse permit of a manufacturer of alcoholic beverages for several months due to fraudulent circumstances […]