Austria is considering introducing the digital service tax as of 1 January 2020. Based on the CJEU the national courts are not eligible to determine if certain requirements of a state aid regime are compatible …
With regard to the changes in the conditions of cross-border trading with goods in the EU from January 2020, the European Commission has published material with a description of selected aspects of the new rule…
What tax treatment will be applied to meal vouchers? And on what tax-related cases has the Court of Justice of the European Union recently issued its rulings? Read the article to find the answers to these quest…
On 26 February 2019, the Court of Justice of the European Union (CJEU) issued decisions in six cases (joined cases C-116/16 and C-117/16 and joined cases C-115/16, C-118/16, C-119/16 and C-299/16) concerning t…
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…
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…
What’s happening in the VAT area? Read about the Rulings of the CJEU.
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…
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…