2023. 10. 03.
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 […]
2023. 10. 03.
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 […]
2023. 10. 02.
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 […]
2023. 09. 28.
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 […]
2023. 09. 13.
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 […]
2023. 07. 17.
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 […]
2023. 07. 17.
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, […]
2023. 07. 17.
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 […]
2023. 07. 14.
It might trigger modification of the law, why the CJEU condemned Hungary in the case of SOLE MiZo Zrt. (C-426/22. case). The subject of the debate […]
2023. 07. 04.
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 […]
2023. 07. 04.
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 […]
2023. 06. 23.
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 […]
2023. 06. 21.
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 – […]
2023. 06. 07.
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 […]
2023. 06. 07.
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 […]