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 […]
Domestic taxable entities can reclaim VAT charged in EU Member States and six non-EU countries this year, subject to specific conditions. To facilitate these claims, refund […]
C‑746/22. – Slovenské Energetické Strojárne a.s. (SES) | In the international VAT refund procedure under Directive 2008/9/EC (Directive), the taxpayer must be allowed to supplement the […]