2023. 06. 07.
In case C-365/22, a Belgian trader purchased permanently withdrawn or scrap cars from the market and resold them as spare parts without removing anything from the […]
2023. 06. 07.
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 […]
2023. 05. 15.
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 […]
2023. 04. 11.
In our previous newsletter we have introduced the reader to the key measures of the “VAT in the Digital Age” Council proposal. Now we will be […]
2023. 02. 06.
The European Commission submitted the long-awaited VAT in The Digital Age proposal package on 8 December 2022. Once it is adopted by the Council, it will […]
2022. 05. 02.
The judgement of the European Court of Justice (ECJ) in case C-333/20. Berlin Chemie A. Menarini is a new milestone in the interpretation of the concept […]