C-594/23. – Lomoco Development and others | An improved land with concrete foundations qualifies as ‘building land’ within the meaning of the VAT Directive. The plaintiff […]
C‑60/23. – Digital Charging Solutions | Charging an electric vehicle in a charging point constitutes supply of goods for VAT purposes however it is not evident […]
C‑475/23. – Voestalpine Giesserei Linz GmbH | The value-added tax related to the acquisition of assets provided free of charge to the subcontractor can also be […]
Enterprises with fiscal years following the calendar years may submit their application to the national tax authority between the 1st and the 20th of November if […]
The European Court of Justice (CJEU) in the Hungarian-related case C-248/23 Novo Nordisk A/S has ruled that the statutory payment made by medicine distributors under the […]
C‑243/23. Drebers | For the purposes of the capital goods scheme, the adjustment period of the immovable property is also applicable for construction works covering the […]
C‑182/23. – Makowit | It is decisive in the VAT treatment of indemnity paid on expropriation whether the property was utilised for business purposes. The plaintiff […]