Insights

On 12 September 2024, the Court of Justice of the European Union (ECJ) gave its decision in Case C-248/23 stating that a business which must pay to the state insurer a portion of its revenue obtained from its sales of medicines, may reduce its taxable amount by these payments.

The Court of Justice of the European Union (ECJ) has explained how VAT applies on land transfer by reason of a public authority decision (Case C-182/23, Makowit). From the ECJ decision it follows that it is important whether the assets are acquired as business or private assets to determine their VAT treatment. It is not required that the assets are already taken into use by the business at the moment of expropriation but rather what their intended use is.

The Court of Justice of the European Union (ECJ) has explained how VAT applies to supplies between members of a VAT group. It confirms that supplies within the VAT group are not subject to VAT.

VAT rules applicable in the EU to virtual events and live-streamed activities will change from 1 January 2025. The changes will have major implications for providers of such virtual services, especially if those services are provided to final consumers

This article provides an overview of the amended EU “VAT in the Digital Age” (ViDA) proposal made public on 19 June 2024. The last version includes slight changes compared to the previous version of 8 May 2024.

This article provides an overview of amended EU “VAT in the Digital Age” (ViDA) proposal which was made public on 8 May 2024. This proposal includes new EU VAT rules for EU digital reporting requirements (DRR) based on e-invoicing; new VAT measures for platform economy and e-commerce, and an extension of the VAT One-Stop Shop (OSS) return

The Court of Justice of the European Union (ECJ) has explained how VAT applies on disposal of goods or provision of services free of charge. This article looks at the recent ECJ decisions and their implications for practice.

On April 18th, 2024 the Court of Justice of the European Union (ECJ) delivered a judgment in case C-68/23 (M-GbR vs Finanzamt O) clarifying the VAT treatment of vouchers. These clarifications are welcome since VAT treatment of vouchers is subject to many uncertainties. This applies even after the EU voucher directive came into force on January 1st 2019.

The European Court of Justice (ECJ) ruled that it is important to identify your sellers or customers, so you can identify if you are entitled to either a VAT deduction on your purchases, or a VAT exemption on your sales. Furthermore, the Dutch Supreme Court ruled that a seller is required to identify its customers, to be able to apply a reverse charge on its sales.

The European Court of Justice (ECJ) recently clarified when businesses can start earning interest on VAT refunds delayed by tax authorities.

The Court of Justice of the European Union (ECJ) has decided that organizing live streamed interactive sessions, is not subject to VAT of the country where the event takes place. VAT of a customer country will apply to virtual events and livestreaming from the 1st of January 2025.

The Court of Justice of the European Union (ECJ) recently decided on the issue of VAT refunds. The ECJ explained under which conditions the buyers of the goods or services can claim undue VAT back directly from the tax authorities. The direct claim may be possible if a seller refuses to correct invoices and pay back VAT charged too much relying on civil law limitations. In addition, a direct claim by a buyer may be possible if national legislation makes it impossible for suppliers to obtain a refund of undue VAT, for example, due to end of statute of limitations periods.

Businesses usually provide goods or services against a payment. However, it sometimes happens that they do things free of charge, for example, to promote their sales or motivate their employees. The Court of Justice of the European Union (ECJ) has lately explained how VAT applies to such free supplies of goods or services. This article looks at the VAT aspects of giving goods away free of charge to promote the activities of a business.

What is the VAT deduction when goods are imported into the EU for the purpose of lease? And is the import VAT deductible by the lessee of said goods? The VAT Committee has recently published working papers (number 1061 and number 1064) on this topic. This article offers you the insights and information you need.

This article gives an overview of the latest country developments in e-invoicing and digital reporting. Furthermore, we review the latest EU developments and the reactions to the “VAT in the Digital Age” (ViDA) proposal. The article concludes with a view on expected further developments in e-invoicing and digital reporting and provides tips on how to prepare for the ViDA and e-invoicing.

The Court of Justice of the EU (CJEU) has recently further clarified the concept of a fixed establishment (FE) for VAT purposes in its important decision in the case C-333/20 (Cabot Plastics Belgium SA). On 29 June 2023, the CJEU held that a toll manufacturer in Belgium acting under an exclusive contract did not constitute an FE for its affiliated Swiss principal.