EC Tax Review

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Highlights & Insights

• H&I 2022/288: Staatssecretaris van Financiën. No adjustment of a failure to deduct input VAT. Expiry of a limitation period. Court of Justice 28 September 2022 20:35
• H&I 2022/287: Uniqa Asigurări. Place of supply of insurance services. Claims settlement services. Court of Justice 28 September 2022 20:35
• H&I 2022/286: Dyrektor Izby Skarbowej w W. Transaction incorrectly classified as a domestic transaction. Reclassification of a transaction within a... 28 September 2022 20:32
• H&I 2022/285: ARVI ir ko. Option to charge VAT on sale of immovable property. Conditions for exercise of the option. An obligation to adjust deduct... 27 September 2022 20:36
• Highlights & Insights on European Taxation, Code of Conduct Group’s work programme under the Czech Presidency 27 September 2022 20:03
• H&I 2022/270: Veronsaajien oikeudenvalvontayksikkö. Finnish exemption for investment funds. Restriction of free movement of capital. Court of Justice 21 September 2022 20:33
• H&I 2022/275: Fenix International. Implementing power. Online platform is liable to pay VAT. Advocate General 21 September 2022 20:33
• H&I 2022/271: AllianzGI-Fonds AEVN. EU law precludes Portuguese taxation of nonresident UCITS. Court of Justice 21 September 2022 20:32
• H&I 2022/280: Commission v Poland. Polish Law on Excise Duty. Exemption applied to energy products used by energy-intensive businesses. Court of Ju... 21 September 2022 20:32
• H&I 2022/281: Osteopathie Van Hauwermeiren. Reference for a preliminary ruling. Effects of provision of national law found to be contrary to EU law... 21 September 2022 20:32
• H&I 2022/282: Bolloré logistics. Reference for a preliminary ruling. Payment of customs debt from joint and several guarantor when duties have not ... 21 September 2022 20:32
• H&I 2022/283: SOLE-MiZo. Reference for a preliminary ruling. Payment of interest to compensate monetary erosion. Szegedi Törvényszék 21 September 2022 20:31
• H&I 2022/276: Finanzamt Österreich. Correction of invoices not necessary when recipients of supplies are non-taxable persons. Advocate General 21 September 2022 20:30
• H&I 2022/277: Gallaher. UK’s group transfer rules. Restriction is justified by the allocation of taxing powers. Advocate General 21 September 2022 20:30
• Highlights & Insights on European Taxation, Commission Implementing Regulation on CESOP 21 September 2022 20:04
• Highlights & Insights on European Taxation, Standard forms and computerised formats to be used in automatic exchange of information by platform operators 21 September 2022 20:03
• Highlights & Insights on European Taxation, Dombrovskis: Global minimum taxation agreement is top priority 21 September 2022 20:02
• Highlights & Insights on European Taxation, Von der Leyen on energy: solidarity contribution for fossil fuel companies 21 September 2022 20:02
• Highlights & Insights on European Taxation, Information note on Directive proposal SAFE 21 September 2022 20:02
• H&I 2022/266: Dyrektor Krajowej Informacji Skarbowej. Reference for a preliminary ruling. Complex supply made to electric vehicle users. Naczelny S... 2 September 2022 20:33
• H&I 2022/265: Administration de l’Enregistrement, des Domaines and de la TVA. Reference for a preliminary ruling. Economic activity. Tribunal d’arr... 2 September 2022 20:33
• H&I 2022/264: GE Infrastructure Hungary Holding. Reference for a preliminary ruling. Merger Directive. Hungarian corporate tax. Fővárosi Törvényszék 2 September 2022 20:32
• H&I 2022/267: A. Reference for a preliminary ruling. Portuguese stamp duty to fees for financial intermediation services. Tribunal Arbitral Tributário 2 September 2022 20:32
• H&I 2022/268: Viterra Hungary. Reference for a preliminary ruling. Classification of residue after soya-bean oil has been extracted. Pécsi Törvényszék 2 September 2022 20:31
• H&I 2022/263: Tüke Busz. Reference for a preliminary ruling. Refund of excise duty on gas used by buses not only during passenger transport journey... 2 September 2022 20:31
• Highlights & Insights on European Taxation, Corona State aid schemes August 2022 2 September 2022 20:00

European Taxation

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