2023. 06. 07.
In its judgment on Case C-620/21 concerning Bulgaria, the European Court of Justice stated that if the content of the service provided can be equated with […]
2023. 06. 07.
According to the VAT Directive, and also according to the domestic VAT law, the leasing of immovable properties is generally exempt from VAT. However, this does […]
2023. 06. 07.
Just a few weeks ago, the Court of Justice of the European Union had to make a decision on the accumulation of sanctions in the context […]
2023. 06. 07.
Classification between sale of products and providing services was carried out by the Court of Justice of the EU in the Polish C-282/22. (P. w. W. […]
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In case C-365/22, a Belgian trader purchased permanently withdrawn or scrap cars from the market and resold them as spare parts without removing anything from the […]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 […]