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 […]
2024. 07. 24.
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 […]
2024. 07. 04.
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 […]
2024. 06. 22.
C-533/22 – Adient | The plaintiff in the case is Adient Ltd & Co. KG (Adient DE), headquartered in Germany, and a global supplier to automotive […]
2024. 05. 30.
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 […]
2024. 05. 29.
C-241/23. – P. sp. z o.o. | In the case of equity received in exchange for contributions, the VAT perspective value is the issuance value, which […]
2024. 05. 18.
C‑207/23. – Y KG | In the case of free transfer of goods, the VAT liability is not affected if the received product is used by […]