The Court of Justice of the EU (CJEU) released judgement C‑171/23 UP CAFFE which is dealing with the question, whether establishment of new company with the aim to maintain the benefit of the status of small enterprise in respect of an activity…
EU Court of Justice released a decision dealing with a supermarket chain, that inflated the prices of grocery items before offering price reductions and displayed fake discounts.
Court of Justice of the EU released a decision C‑676/22 B2 Energy dealing with the VAT exemption upon supply of goods whose actual recipient was another person than the customer stated in the invoice.
The Court of Justice of the EU (CJEU) released judgement C‑282/22 Dyrektor Krajowej Informacji Skarbowej which is dealing with the question, whether provision of devices for recharging electric vehicles, electricity, technical support and IT…
The VAT Committee reopened discussion on the possibility for a lessee of imported goods to deduct the VAT paid upon the importation of those goods, when the lessee is designated as liable for the payment of such VAT.
In the judgment C-607/20 GE Aircraft Engine Services Ltd, the Court of Justice of the EU dealt with a question on whether a supply of retail vouchers to its employees, as part of a programme set up by that company, intended to recognize and reward…
In the judgment C-333/20 Berlin Chemie A. Menarini SRL, the Court of Justice of the EU dealt with a question on whether a company which has its registered office in one Member State has a fixed establishment in another Member State because that…
The tax deductibility of advertising costs is often subject to review of the tax authorities. In addition, the current digital age also brings new challenges in this area.
This question was analysed by the Court of Justice of the EU (CJEU) in case C-90/20 Apcoa Parking Danmark.
The Supreme Administrative Court of the Czech Republic („SAC“) has published a judgment in the case of the pharmaceutical company which concerned the invoicing of marketing services. The SAC complied with the taxpayer's cassation complaint and…
The Court of Justice of the EU (CJEU) released judgement C‑80/20 Wilo Salmson France, dealing with the impact of correction and reissuance of an invoice on the input VAT deduction.
On 30 September 2021, the Court of Justice of the European Union (“CJEU”) released its judgment in the case C 186/20 of a Slovak company HYDINA SK s.r.o. The tax authorities started a tax audit at this company, which was then suspended twice due to…