Case law
SDEU: prepaid cards single-purpose vouchers for VAT purposes?
In its judgment, the Court of Justice of the European Union (CJEU) held that prepaid cards constitute single-purpose vouchers if the place of supply and the VAT due are known at the time of issue. The CJEU further concluded that transfers of multi…
SAC on definition of beneficial owner of royalties
In a recent judgment, the Supreme Administrative Court (SAC) confirmed the key criteria for determining a beneficial owner in the context of licensing agreements. The court indicated that a beneficial owner can be identified in the course of tax…
Estimated payables as seen by recent case law
The Supreme Administrative Court (SAC) has recently issued two judgments dealing with estimated payables and their effect on the income tax base. The court’s reasoning provides taxpayers with important general information on what to have ready for…
Importance of detailed documentation for claiming R&D allowance
In its recent decision, the Supreme Administrative Court (SAC) confirmed that detailed and structured documentation is essential for successfully claiming R&D allowances. The absence of clear documentation may lead the tax authority to deny the…
CJEU confirms its position on supply of goods to specific recipient
In a recent case submitted by Czech courts, the CJEU commented on an intra-community supply of goods to a specific recipient (C 676/22 B2 Energy). According to the CJEU, a VAT exemption could not be granted because the goods were not delivered to a…
Fraudulently issued invoices: who pays VAT?
The Court of Justice of the European Union (CJEU) commented on who is considered a person liable to pay tax for invoices fraudulently issued by a company’s employee.
New case law on interest on loans against taxpayers
At the beginning of 2024, the Supreme Administrative Court (SAC) issued two judgments concerning interest income and expense on loans from a corporate income tax perspective. In the first judgment, the SAC addressed the tax deductibility of costs…
SAC on beneficial ownership of royalties
A recent Supreme Administrative Court (SAC) judgment dealt with beneficial ownership in the context of licensing agreements. In its decision, the SAC emphasised that an entity who is unable to freely decide on the use of collected royalty payments…
SAC on VAT exemption for intra-community supply
The Supreme Administrative Court (SAC) did not recognise the right to VAT exemption for a supply of goods to another EU member state, as there were doubts whether the goods had been supplied to a person registered for tax in another member state,…
CJEU: Is being a board member of a public limited company an economic activity?
The Court of Justice of the European Union has ruled that the activity of a Luxembourgian board member of public limited companies is not carried out independently if the member neither acts on their own behalf and responsibility nor bears the…
SAC on application of essential costs
Several recent administrative court decisions have dealt with the question in what circumstances it is necessary to consider essential costs even if the taxpayer has failed to fully prove them. The issue was therefore addressed by an extended…
New case law on proving direct link between expense and income
Recent case law has again confirmed how difficult it can be to apply a special provision of the Income Tax Act allowing non-deductible expenses to be considered deductible up to the amount of the related income or income to be considered non-taxable…