2024. 11. 26.
C-624/23. – „SEM Remont” EOOD | The VAT deduction may not be practiced upon a report submitted during the tax administration procedure. Member States may exclude […]
2024. 11. 19.
The Council reached general approach on the VAT in the Digital Age proposal during the ECOFIN summit held on the 5th of November 2024. Following a […]
2024. 11. 15.
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 […]
2024. 11. 15.
C‑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 […]
2024. 11. 04.
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 […]
2024. 10. 25.
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 […]
2024. 10. 03.
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 […]
2024. 09. 27.
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 […]
2024. 09. 19.
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 […]
2024. 09. 12.
C 639/22–C 644/22. – Stichting BPL Pensioen | Based on the judgement given by the ECJ on the 5th of September, it may not be excluded that […]
2024. 09. 12.
C‑83/23. – H GmbH | The incorrectly charged and remitted VAT may not be reclaimed by the customer directly from the tax authority if the supplier […]
2024. 07. 24.
C‑184/23. – Finanzamt T vs. S | The ECJ has confirmed that the transactions within a VAT group are not taxable even if the recipient of […]