Case law
Constitutional Court strengthens legal entities’ right to reputation protection
In its recent ruling, the Constitutional Court significantly strengthened the protection of reputation for legal entities. In the event of unlawful interference with their reputation, legal entities may now seek adequate satisfaction for non…
CJEU: Can VAT be deducted on unnecessary shared services
In Weatherford Atlas Gip SA (C-527/23), the Court of Justice of the European Union held that the tax authority cannot deny a VAT deduction solely on the grounds that the services purchased were not necessary or appropriate for the company’s economic…
CJEU: VAT application upon contract termination
The Court of Justice of the European Union (CJEU) has addressed the issue of applying VAT upon the withdrawal from a contract for services. The court concluded that any amount to be paid after withdrawal from a contract for the supply of services is…
CJEU: are building foundations a residential structure?
In its judgment, the Court of Justice of the European Union stated that land with the foundations of a residential housing structure is still regarded as building land. The connection of the plots to utilities does not have the effect of changing…
SAC upholds denial of mineral oil tax refund
The Supreme Administrative Court (SAC) dismissed a cassation complaint filed by a company seeking to annul a judgment denying its claim for a refund of excise duty on mineral oils. The company was unable to prove that the mineral oils purchased were…
SAC on VAT deduction and supplier check
The Supreme Administrative Court (SAC) has once again dealt with the refusal of a VAT deduction on the grounds of a company's involvement in a transaction affected by tax fraud. One of the issues was whether the company's checks of its suppliers had…
CJEU: Veggie burgers can be called burgers
Member states may not prohibit the use of names associated with animal-based products for plant-based foods if there is no specific legal definition of such names. Thus, according to the Court of Justice of the EU (CJEU), it is not possible to…
Can an additional VAT return be filed after the end of a tax inspection?
The Supreme Administrative Court (SAC) dealt with a dispute concerning the possibility of filing additional tax returns for lower tax after a tax inspection had been completed. The Supreme Administrative Court sided with the regional court which…
CJEU: Electricity is commodity
The Court of Justice of the EU (CJEU) has ruled that a German company must charge Swedish VAT on supplies of electricity at charging stations in Sweden. The judgement provides clear rules for the taxation of electricity and highlights differences…
CJEU: VAT deduction on assets provided to suppliers free of charge
The Court of Justice of the EU (CJEU) has ruled in favour of the taxpayer in a dispute between an Austrian company and the Romanian tax authority over the deduction of VAT on an asset provided to a subcontractor. The tax authority had challenged the…
CJEU on possibility of refunding VAT incorrectly invoiced and paid
In its judgment, the Court of Justice of the European Union (CJEU) held that VAT invoiced and paid incorrectly/without justification can only be refunded to the supply recipient if the VAT cannot be recovered from the supplier.
VAT on sale of building land to related party
The Supreme Administrative Court (SAC) dealt with a dispute over the tax liability arising from the sale of land between a company and its sole owner and director/statutory representative. The company regarded the sale as an exempt transaction. The…