Taxes
4 June 2019

2019 VAT amendment: treatment of meal vouchers

In the March issue of Tax and Legal Update, we looked into whether meal vouchers meet the definition of a voucher for VAT purposes. The question of how to treat meal vouchers following the implementation of the Vouchers Directive in the amended VAT…

Case law
4 June 2019

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…

Case law
4 June 2019

CJEU: new interpretation of EU social security regulations

The Court of Justice of the European Union (CJEU) ruled in a case concerning a social security system applicable to seamen. The judgement may affect determining the applicable social security rules for workers resident in the EU but working outside…

World news
7 May 2019

Government to disallow certain foreign investments

On 10 April 2019, Regulation (EU) 2019/452 of the European Parliament and the Council, establishing a framework for the screening of foreign direct investments into the European Union, entered into effect in record time. In connection with this, the…

Taxes
7 May 2019

Quick fixes to introduce significant changes in 2020

A draft amendment to the VAT Act for 2020 introduces significant changes for consignment stock arrangements and intra-community transactions with goods. These quick fixes are aimed at harmonising the rules for the delivery of goods among the EU…

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