2024. 05. 30.

The ECJ has confirmed that under the 9th Directive VAT refund procedure, the applicant may also provide additional information in the appeal stage

C‑746/22. – Slovenské Energetické Strojárne a.s. (SES) | In the international VAT refund procedure under Directive 2008/9/EC (Directive), the taxpayer must be allowed to supplement the […]
2024. 04. 22.

The judgement in case “Legafact” might be instructive for Member States applying revenue thresholds for VAT registration

C‑122/23.  – „Legafact” EOOD | The judgement in case “Legafact” might be instructive for Member States applying revenue thresholds for VAT registration. The European Court of […]
2024. 03. 13.

The taxable person status and the right to VAT-deduction may not depend on a minimum return on assets

C‑341/22. – Feudi di San Gregorio Aziende Agricole SpA | The VAT Directive precludes national regulation that ties the taxable person status to reaching a certain income threshold […]
2024. 03. 01.

The European Court has delivered another judgment regarding the value-added tax on unpaid consideration

C‑314/22.  – „Consortium Remi Group” AD | The European Court has delivered another judgment regarding the value-added tax on unpaid consideration The plaintiff in the underlying […]