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…
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…
