EC Tax Review

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Highlights & Insights

• H&I 2024/102: Gabel Industria Tessile and Canavesi. Reimbursement of additional tax on electricity excise duties provided for by the Italian legisl... 7 May 2024 20:31
• H&I 2024/103: Bitulpetrolium Serv. Additional excise duty and VAT applied as a penalty for non-compliance with conditions. Court of Justice 7 May 2024 20:30
• H&I 2024/95: Finanzamt Österreich. Reference for a preliminary ruling. Incorrect tariff in invoice. Verwaltungsgerichtshof 3 May 2024 20:34
• H&I 2024/94: TP v Administration de l’enregistrement, des domaines et de la TVA. Activity as a member of the board of directors of a public limited... 3 May 2024 20:34
• H&I 2024/96: Autoridade Tributária e Aduaneira. Extra condition on application reduced VAT rate to renovation and repairing of private dwellings. C... 3 May 2024 20:34
• H&I 2024/97: Palmstråle. Reference for a preliminary ruling. Relief from import duty on re-importation. Högsta förvaltningsdomstolen 3 May 2024 20:33
• H&I 2024/101: Hispavima v Commission. State aid. Spanish tax leasing regime. General Court 3 May 2024 20:30
• H&I 2024/98: Casino de Spa. No direct effect of VAT exemption on gambling. Differentiation between online gambling and analogue gambling. Advocate ... 3 May 2024 20:30
• H&I 2024/99: Digital Charging Solutions. Company offering access to charging points electric vehicles acts as a commissionaire. Advocate General 3 May 2024 20:30
• H&I 2024/100: Chaudfontaine Loisirs. VAT exemption of gambling has no direct effect. Advocate General 3 May 2024 20:30
• Highlights & Insights on European Taxation, Opinion EESC on BEFIT. EESC underlines reducing compliance costs and administrative burdens on companies 3 May 2024 20:03
• H&I 2024/92: B2 Energy. VAT exemption of intra-community supplies. Status of taxable person. Court of Justice 26 April 2024 20:31
• H&I 2024/90: Arcomet Towercranes. Reference for a preliminary ruling. VAT treatment of transfer pricing adjustments. Curtea de Apel București 25 April 2024 20:33
• H&I 2024/91: Commission v Luxembourg. Action. Luxembourg wants to exclude securitisation special purpose entities from scope interest limitation ru... 25 April 2024 20:32
• H&I 2024/89: Omya CZ. Taxation of electricity for the operation of machines used for the processing of quarried limestone. Court of Justice 25 April 2024 20:30
• H&I 2024/87: Gemeente Dinkelland. No obligation to pay interest on VAT refund after errors made in the taxable person’s accounts. Court of Justice 22 April 2024 20:32
• H&I 2024/88: Feudi di San Gregorio Aziende Agricole. Threshold for status of taxable person. VAT deduction. Court of Justice 22 April 2024 20:32
• Highlights & Insights on European Taxation, MEPs want to extend scope of Head Office Tax proposal and faster implementation 19 April 2024 20:02
• Highlights & Insights on European Taxation, MEPs want faster implementation of Transfer Pricing Directive 19 April 2024 20:02
• H&I 2024/83: Syndyk Masy Upadłości A. Split payment mechanism. No access to VAT account for insolvency administrator. Advocate General 16 April 2024 20:30
• H&I 2024/84: United Kingdom v Commission and Others. CJ should annul the Commission decision finding that the UK granted illegal tax rulings betwee... 16 April 2024 20:30

European Taxation

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