VAT news [April 2026]
The General Financial Directorate disagrees with a judgment of the General Court of the Court of Justice of the European Union concerning the tax period in which the right to deduct VAT may be exercised. The Co…
The reports on the transposition of Directive 2004/114/EC and Directive 2005/71/EC showed a variety of flaws and the need to perform several changes. For the sake of clarity, the EU decided to rework both directives and replace them with a new one.
For this reason, the European Parliament and the Council approved on 11 May 2016 Directive 2016/801/EU on the conditions of entry and residence of third-country nationals for the purposes of research, studies, training, voluntary service, pupil exchange schemes or educational projects and au pairing (hereinafter “Directive 2016/801/EU”). EU member states have until 23 May 2018 to enforce legal and administrative regulations necessary to achieve compliance with this Directive. The primary changes will concern particularly the provisions on long-term residence permits for study purposes and the definition of the term “studies”. The main changes are summarised below.
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