2024. 01. 17.
C‑433/22. – HPA – Construções SA | Within the meaning of the VAT Directive, a “private dwelling” refers to a dwelling used as such. The Portuguese […]
2024. 01. 17.
C‑537/22. – Global Ink Trade Ltd. | The plaintiff in the case is a commercial company engaged in agency wholesale trade, which acquired various office supplies […]
2023. 12. 06.
C-532/22 – Westside Unicat | From a VAT perspective, providing admission to entertainment events implies that the service supplied directly enables the consumer to watch the […]
2023. 11. 27.
When imposing vehicle registration tax, equal treatment among Member States must be ensured. In a case related to Portugal, an individual purchased a used car in […]
2023. 11. 27.
C‑391/22. – Tüke Busz Public Transport Ltd. | The local bus company in Pécs submitted a request to the tax authority for the refund of a […]
2023. 11. 16.
C-249/22. – GIS: Under the so-called “standstill clause,” member states can maintain VAT obligations for transactions that, according to the current directive, would not necessarily fall […]
2023. 10. 20.
Judgement: C‑312/22. – FL | It violates EU law if a Member State classifies interest income from foreign investments based on whether it was paid by […]
2023. 10. 16.
Judgement: C‑505/22. – Deco Proteste – Editores Lda | In terms of VAT, the gift of a tablet or smartphone given with a magazine subscription is […]
2023. 10. 16.
Judgement: C‑355/22. – Osteopathie Van Hauwermeiren BV | A national constitutional court also does not have the right to implement a European court decision only partially […]
2023. 10. 16.
Judgement: C‑146/22. – YD | Even in the case of hot chocolate, it is not clear whether supply of goods or supply of services is taking […]
2023. 10. 03.
Improperly charged but settled and remitted VAT can be reclaimed directly from the tax authorities if the customer may not reclaim it from the supplier due […]
2023. 10. 02.
Excise penalty and the withdrawal of the authorisation to operate the tax warehouse may be applied parallelly if does not violate the principles of the common […]