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. […]
2023. 06. 07.
For years, the Belgian company Cezam did not submit VAT returns because its request for installment payments had previously been rejected by the tax authorities. The […]
2023. 05. 15.
In case C-412/21 concerning Romania, the tax authority suspended the tax warehouse permit of a manufacturer of alcoholic beverages for several months due to fraudulent circumstances […]
2023. 04. 11.
In our previous newsletter we have introduced the reader to the key measures of the “VAT in the Digital Age” Council proposal. Now we will be […]
2023. 02. 06.
The European Commission submitted the long-awaited VAT in The Digital Age proposal package on 8 December 2022. Once it is adopted by the Council, it will […]
2022. 09. 01.
Most taxpayers may have not anticipated the 2022 summer tax package, nor the two additional measures that have also resulted in changes. However, the most recent […]
2022. 07. 26.
The United States gave Notice of Termination to Hungary in relation to the U.S-Hungary double tax treaty. On 8 July 2022, The Government of the United […]