ECJ clarifies: interest on overpaid VAT
VATThe European Court of Justice (ECJ) recently clarified when businesses can start earning interest on VAT refunds delayed by tax authorities.
On this page you find our most recent insights about ViDA.

On March 11, 2025, the EU formally adopted the ViDA package. The ViDA marks an important step to digitized VAT system in the EU. ViDA will change VAT compliance of businesses operating in the EU. It contains from three main parts.
Are you involved in cross-border trade and digital services? If so, European Commission's ViDA proposal could have a significant impact on your business. Want to know more about how to prepare yourself for the future? On this page you will find our latest articles about ViDA.
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 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.
On the 17th of May 2023, the European Commission put forward the proposals for the reform of the EU Customs Union (‘EU Customs Reform’) to be implemented step-by-step starting in 2028.
On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal.
The Court of Justice of the EU (CJEU) has recently clarified in its important decision in VAT case B (C-696/20)) the applicability of VAT in chain transactions.