On 15 April 2021, the Court of Justice of the European Union (“CJEU”) released its judgment in the case C-935/19 „Grupa Warzywna Sp. z o.o.“, dealing with a question whether a penalty imposed by the tax authority at a rate of 20% of the amount by…
The Court of Justice of the EU (CJEU) released judgement C‑812/19 Danske Bank, dealing with the VAT treatment of supply of services performed by the main establishment belonging to a VAT group to its branch established in another EU Member State.
On 16 September 2020, the Court of Justice of the European Union (“CJEU”) released its judgment in the case C-528/19 „Mitteldeutsche Hartstein Industrie AG“. CJEU dealt with questions whether it is allowed to deduct input VAT related to construction…
The Court of Justice of the EU issued order in case C‑621/19 Finančné riaditeľstvo Slovenskej republiky v Weindel Logistik Service SR spol. s r.o. which deals with the possibility to claim import VAT deduction by the importer who does not become the…
The Municipal Court in Prague confirmed the approach of the Tax Authorities who reclassified marketing services contractually rendered abroad to the consideration received from a third party that should be included in the tax base for local supply…
Court of Justice of the EU published decision in case C‑547/18 Dong Yang Electronics sp. z o.o. v Dyrektor Izby Administracji Skarbowej we Wrocławiu dealing with the question of existence of a fixed establishment for VAT purposes. Should the fixed…
The Court of Justice of the European Union decided that the EU freedom of establishment does not preclude Member States from levying a progressive tax on turnover, even though the actual burden is mainly borne by companies controlled from another…
The taxpayer is entitled to the VAT retention interest even when the tax audit, aimed at assessment of eligibility for the excessive VAT deduction, exceeded the period of 6 months and the Tax Office completed the tax audit before 1 January 2017.…
The Court of Justice of the EU released judgment, in which it dealt with a question, whether the period of one month to provide additional information to application for VAT refund represents a mandatory time-limit, failure to meet of which would…
On 27 March 2019, the Court of Justice of the European Union (CJEU) released its judgment in the case C-201/18 „Mydibel SA“, concerning the adjustment of a deduction of VAT on immovable property which was subject of a sale and lease back transaction.
A view, that the taxpayer has a right to claim the input VAT deduction from advertising services only if they prove certain economic impacts of the invoiced advertising services on their business activities is incorrect and at the same time it is…
Slovak legislation is not in compliance with EU law, when it precludes refund of VAT that was charged and paid several years after delivery of the goods, on the grounds that the limitation period for the exercise of that right began to pass on the…