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 […]
2024. 05. 10.
C‑89/23. – Companhia União de Crédito Popular SA | The commission received by the lender for the sale of the pledged item, which ensures the provision […]
2024. 05. 09.
C‑68/23. – M‑GbR | The European Court of Justice interpreted the common concept of “single-purpose voucher” The plaintiff in the case is a German economic entity […]
2024. 05. 09.
C‑657/22. – SC Bitulpetrolium Serv SRL | Citing administrative shortcomings, an additional excise duty cannot be imposed if it does not correspond to the actual use […]
2024. 05. 09.
C‑509/22. – Girelli Alcool Srl | In the case of using excise goods under customs control, the destruction or irreparable damage due to the negligence of […]
2024. 04. 22.
C‑316/22. – GABEL Industria and Co. | Consumers cannot be prevented from directly claiming back unlawfully charged excise duty from the Member State. The plaintiffs in […]
2024. 04. 22.
C‑122/23. – „Legafact” EOOD | The judgement in case “Legafact” might be instructive for Member States applying revenue thresholds for VAT registration. The European Court of […]
2024. 03. 27.
As the deadline for corporate tax returns approaches (along with the requirement for detailed reporting on related-party transactions), and there may be a need to adjust […]