EC Tax Review

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Highlights & Insights

• H&I 2023/143: Aquila Part Prod Com. No VAT deduction in case of carousel fraud. Objective evidence. Court of Justice 2 June 2023 20:33
• H&I 2023/140: Finanzamt O. Reference for a preliminary ruling. Single-purpose voucher. Place of supply of services. Bundesfinanzhof 2 June 2023 20:32
• H&I 2023/139: UP CAFFE. Reference for a preliminary ruling. VAT fraud through creation of new company. Obligation to determine VAT liability? Uprav... 2 June 2023 20:32
• H&I 2023/137: Dyrektor Krajowej Informacji Skarbowej. Supply of goods. Complex supply to recharge devices for electric vehicles. Court of Justice 2 June 2023 20:31
• H&I 2023/136: Banca A. Domestic reorganization does not fall within scope Merger Directive. Court of Justice 2 June 2023 20:31
• H&I 2023/144: Dyrektor Izby Administracji Skarbowej w Warszawie. Export of vehicle. No reimbursement of excise duty. Court of Justice (summary by G... 2 June 2023 20:30
• H&I 2023/141: GIS. Additional fee on top of programme fee in order to compensate VAT reduction. Advocate General 2 June 2023 20:30
• H&I 2023/138: Fachverband Spielhallen and LM/Commission. Court of Justice should set aside General Court’s judgment. Advocate General 2 June 2023 20:30
• Highlights & Insights on European Taxation, Hungary. Derogation. Higher threshold VAT scheme for small businesses 2 June 2023 20:04
• H&I 2023/118: SC Bitulpetrolium Serv. Reference for a preliminary ruling. Non-compliance with customs supervision arrangements. VAT charged on addi... 22 May 2023 20:34
• H&I 2023/117: XX. Reference for a preliminary ruling. Dutch dividend taxation regime. Free movement of capital. Hof Den Bosch 22 May 2023 20:34
• H&I 2023/126: Hauptzollamt Braunschweig. Reference for a preliminary ruling. Import VAT. Finanzgericht Hamburg 22 May 2023 20:33
• H&I 2023/123: Dyrektor Krajowej Informacji Skarbowej. Reference for a preliminary ruling. Undertakings for collective investment. Exemption from co... 22 May 2023 20:33
• H&I 2023/125: Instituto da Segurança Social and others. Reference for a preliminary ruling. Exclusion of tax debts from discharge of debt. Tribunal... 22 May 2023 20:33
• H&I 2023/122: Gioveci. Reference for a preliminary ruling. VAT refund in relation to earthquake in Abruzzo territory in 2009. Corte suprema di cass... 22 May 2023 20:33
• H&I 2023/124: Chaudfontaine Loisirs. Reference for a preliminary ruling. VAT exemption on gambling. Court of First Instance of Liège 22 May 2023 20:32
• H&I 2023/128: Latvijas Informācijas un komunikācijas tehnoloģijas asociācija. Reference for a preliminary ruling. Taxable person and VAT deduction.... 22 May 2023 20:32
• H&I 2023/127: Autoridad Portuaria de Bilbao v Commission. Appeal in case on Biscay Tax Exemption by Autoridad Portuaria de Bilbao 22 May 2023 20:32
• H&I 2023/129: Legafact. Reference for a preliminary ruling. Special scheme for small enterprises. Different treatment. Varhoven administrativen sad 22 May 2023 20:32
• H&I 2023/116: VF v. Council. Action for annulment of shipping carve out in the EU Pillar 2 Directive. Tonnage tax regime. Lack of transitional meas... 22 May 2023 20:32
• H&I 2023/135: Fluvius Antwerpen. Unlawful use of electricity is a supply of goods. Concept of negligible activity. Court of Justice 22 May 2023 20:30
• H&I 2023/121: Engie Group v Commission. No unlawful State aid to Engie group in the form of tax advantages. Advocate General 22 May 2023 20:30
• Highlights & Insights on European Taxation, Action for annulment of Pillar 2. Tonnage tax regime. Council 22 May 2023 20:04
• Highlights & Insights on European Taxation, Presidency compromise text of DAC8 22 May 2023 20:04
• Highlights & Insights on European Taxation, Commission approves Dutch measure to compensate sports event organisers for the damage suffered due to the coronavirus pandemic 22 May 2023 20:04
• Highlights & Insights on European Taxation, Summary report of public consultation on BEFIT 22 May 2023 20:04
• Highlights & Insights on European Taxation, Publication of Regulation establishing a carbon border adjustment mechanism 22 May 2023 20:03
• Highlights & Insights on European Taxation, Statement of Belgium at DAC8 on tax identification numbers 22 May 2023 20:03
• Highlights & Insights on European Taxation, New tax transparency rules will help Member States shine a light on the crypto-asset sector 22 May 2023 20:02
• Highlights & Insights on European Taxation, Council reaches agreement on position regarding DAC8 22 May 2023 20:01

European Taxation

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