2024. 11. 15. 2024. 11. 15.Kategóriák ECJ judgmentsEven the small business exemption can be refused if the business was established for abusive purposesC‑171/23. – UP CAFFE d.o.o. | The prohibition of abuse of rights concerning the EU VAT system must apply even in the absence of specific national […]
2023. 10. 16. 2023. 10. 16.Kategóriák ECJ judgmentsThe VAT of a takeaway hot chocolate is a problemJudgement: 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 […]