2023. 10. 03.

C‑453/22. – Michael Schütte

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.

C‑323/22. – KRI SpA.

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.

C‑820/21. – „Vinal” AD

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.

C-461/21 – Cartrans Preda

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.

Only 3 weeks left to submit VAT refund claims

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.

To be qualified as a VAT-base, the consideration must be causally related to the service provided.

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.

In the margin taxation of second-hand goods VAT can be added to VAT

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.

EU-laws are not violated if the statute of limitations for the right to assess tax is suspended indefinitely during judicial reviews.

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.

The default interest is intended to preserve the real value of the VAT claim that has been withheld unreasonably

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.

Margin scheme taxation for travel agencies

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.

Simple VAT registration vs. fixed establishment

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.

Double taxation is allowed for environmental reasons

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.

Is it possible to deduct VAT on a transaction that conflicts with the national civil code?

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.

To dispose precisely and fine, just like stars are moving in the sky…

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 specifics of the flat rate collection costs

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 […]