2023. 07. 17.
The municipality of the German resort collected a tourist tax from the guests staying on its territory, from which some spa facilities could be used free […]
2023. 07. 17.
The German art dealer, who opted for margin taxation, also bought works of art from other member states VAT-free according to the main rule. After that, […]
2023. 07. 17.
In the C-615/21. case the EU court examined the Hungarian term of limitation rule. The tax authorities have challenged input VAT deduction of the plaintiff for […]
2023. 07. 14.
It might trigger modification of the law, why the CJEU condemned Hungary in the case of SOLE MiZo Zrt. (C-426/22. case). The subject of the debate […]
2023. 07. 04.
When is simple VAT registration enough, and when does a foreigner have to have a fixed establishment for his sales activities in another country? This was […]
2023. 06. 24.
As discussed in our previous tax newsletter, the United States have sent an official notification to Hungary last summer in which the United States made it […]
2023. 06. 21.
In C-114/22. Polish case the tax authority denied the buyer’s right to deduct VAT, saying that – although the buyer accepted and paid the invoice – […]
2023. 06. 07.
In case C-127/22, a Bulgarian telecommunications company disposed of several tangible assets due to their wear and tear or becoming obsolete. The company sold the depreciated […]
2023. 06. 07.
In the Belgian case C-677/21, a consumer was caught stealing electricity, and the value of the illegal consumption, including late payment interest and fines, was invoiced […]
2023. 06. 07.
In its judgment on Case C-620/21 concerning Bulgaria, the European Court of Justice stated that if the content of the service provided can be equated with […]
2023. 06. 07.
According to the VAT Directive, and also according to the domestic VAT law, the leasing of immovable properties is generally exempt from VAT. However, this does […]
2023. 06. 07.
Classification between sale of products and providing services was carried out by the Court of Justice of the EU in the Polish C-282/22. (P. w. W. […]