SAC on proving VAT exemption for supplies of goods to the EU

The Supreme Administrative Court has ruled on proving VAT-exempt supplies of goods to the EU to customers other than those declared in EC Sales List. It indicated that the incorrect identification of the EU customer of the goods does not necessarily…

CJEU: Fees for registration for medical procedures may be exempt from VAT

The Court of Justice of the European Union has ruled on whether consultations on the prescription of medical procedures can be regarded as activities closely related to the provision of medical and healthcare services that are exempt from VAT.

CJEU: fuel cards a financing tool?

The Court of Justice of the EU (CJEU) ruled in the case of Vega International (C-235/18), dealing with the taxation of purchases of fuel supplied to subsidiaries. Considering the nature of the service provided via fuel cards, the court concluded…

SAC on proving delivery to another member state and on abuse of right

The abuse of right concept has been recently quoted mainly in connection with the adoption of the tax package. According to the amended Tax Procedure Code that defines it, the abuse of right concept applies to transactions whose predominant purpose …

SAC on proving VAT exempt supplies to another EU member state

In its recent judgment, the Supreme Administrative Court (SAC) dealt yet again with the case where the VAT exemption of a cross-border supply of goods was challenged by a tax…

Exemption from withholding tax on interest and royalties may be applied retrospectively

The Supreme Administrative Court held that the exemption of interest or royalties from withholding tax may be applied retrospectively for up to two years from filing the application for …

Independent groups of persons and the financial sector

The end of September brought two ground-breaking rulings issued by the Court of Justice of the European Union (CJEU) that will significantly affect not only the financial sector. The CJEU judges finally provided their long-awaited answer to the…

Meeting conditions for exempted delivery

Proving the entitlement for VAT exemption when delivering goods to another member state is becoming increasingly difficult due to the growing demands of the tax administrators. Taxpayers…