2023. 11. 16.
C‑207/22., C‑267/22. and C‑290/22. – Lineas – Concessões de Transportes SGPS, S.A. and Co. According to EU regulations, a holding company that does not acquire shares […]
2023. 10. 16.
Judgement: C‑505/22. – Deco Proteste – Editores Lda | In terms of VAT, the gift of a tablet or smartphone given with a magazine subscription is […]
2023. 10. 16.
Judgement: C‑355/22. – Osteopathie Van Hauwermeiren BV | A national constitutional court also does not have the right to implement a European court decision only partially […]
2023. 10. 16.
Judgement: C‑146/22. – YD | Even in the case of hot chocolate, it is not clear whether supply of goods or supply of services is taking […]
2023. 10. 09.
The European Court ruled against the United Kingdom in a case related to excise goods The European Commission brought an action for failure to fulfil obligations […]
2023. 10. 09.
The vehicle registration tax collected in violation of EU law is also refundable to subsequent buyers. In the underlying case, the Romanian tax authority imposed a […]
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 […]