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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 |

EU solutions to IOSS problems approved

VAT

The European Union (EU) has a solution to the problem of double taxation arising on the new EU Import One-Stop Shop (IOSS) scheme.

| 2 min read |

Information obligation for online platforms

VAT

From January 1, 2023, platforms will be required to provide information about their sellers under the EU DAC7.

| 4 min read |
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