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ECJ clarifies: interest on overpaid VAT

VAT

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

Aiki Kuldkepp
Ronald Bergenhenegouwen
| 4 min read |

EU VAT developments for online events

VAT online events

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.

| 5 min read |

CJEU clarifies concept of fixed establishment

Fixed establishment

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.

| 5 min read |

Major EU reforms for customs and import VAT in the pipeline

VAT

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.

| 8 min read |

The European Commission proposes ambitious VAT reforms

VAT

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal.

| 10 min read |

CJEU rules on applicability of VAT in chain transactions

VAT

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.

| 8 min read |
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