VAT news in April
The Czech Tax Administration published an overview of most changes introduced by an amendment to the VAT Act. Case C-201/18 Mydibel assessing sale and lease back transactions in terms of VAT may have significan…
VAT news – March
The Ministry of Finance of the Czech Republic has started working on the transposition of the EU Council’s Directive and Regulation that substantially amend the terms of cross-border trade in goods within the E…
December Vat news: Rulings of the CJEU
What’s happening in the VAT area? Read about the Rulings of the CJEU.
Netherlands: confirmation of CJEU decision in fiscal unity cases by Supreme Court
The Dutch Supreme Court issued a decision on 19 October 2018 confirming the February 2018 decision of the Court of Justice of the European Union (CJEU) on the compatibility of the Dutch fiscal unity regime with…
October Vat news: Ruling of the CJEU
In two cases (C-422/17 Scarpa Travel and C-552/17 Alpenchalets Resorts), the Advocate General of the Court of Justice of the European Union (CoJ) defines the taxation of services when the special regime for tra…
Do not miss: VAT News – October
Read about Amendment to the VAT Act and Judgments of the Court of Justice of the European Union.
Do not miss: VAT News – September
The General Financial Directorate has made comments on the issue of correcting the tax base in respect of supplies made for debtors in bankruptcy, the Court of Justice of the EU addressed the rules of exempting…
Judicature of the Court of Justice of the EU (CJEU)
In judgement C-660/16 Kollross, the CJEU assessed the possibility of refunding a VAT deduction on a prepayment made if the supply will no longer take place and the anticipated supplier is insolvent. The opinion…