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…
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…