Case law
8 December 2022
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…
Case law
28 April 2022
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…
Case law
23 February 2022
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.
Case law
26 January 2022
This question was analysed by the Court of Justice of the EU (CJEU) in case C-90/20 Apcoa Parking Danmark.
Case law
16 December 2021
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…
Case law
16 November 2021
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.
Case law
27 October 2021
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…