Case law
When are statutory representatives liable for their company’s debts?
At the end of June, the Supreme Court (SC) issued a judgment dealing with the conditions of the liability of statutory representatives of a limited liability company for the company's debts. The court also commented on the possibility to recover…
SAC: no delivery on weekends and holidays, not even by fiction
The Supreme Administrative Court (SAC) has ruled on an age-old dispute: the fiction of delivery to a data box can only occur on a working day. Therefore, if the 10-day period from the date of delivery of a message to the data box elapses on a…
SAC on default interest waivers
In its judgment 4 Afs 311/2021-33, the Supreme Administrative Court (SAC) addressed whether it is possible to grant a taxpayer's request for a waiver of default interest that has arisen from incorrect VAT treatment. The entity themselves actively…
Statutory body liable for unpaid VAT?
Advocate General Juliane Kokott has recently dealt with whether the general joint and several liability of a statutory body falls within the scope of the VAT Directive (due to a company's inability to pay its VAT debt). She also commented on whether…
SAC: intermediary services abroad must be proven as well
In a number of countries, trading is virtually impossible without a local intermediary. In its recent judgment (8 Afs 315/2019), the Supreme Administrative Court (SAC) dealt with the burden of proof regarding intermediation of sale of goods in China…
CJEU: implementation of concentration requiring clearance by competition authority…
In its recent judgment in case T-609/19, the General Court of the Court of Justice of the EU (CJEU) emphasised the need to distinguish between concentration and implementation of a concentration. This means that the implementation of a concentration…
CJEU's surprising conclusion on VAT rate for elevator repairs
The Court of Justice of the EU has ruled on the VAT rate for renovation and repairs of elevators in residential buildings and has also dealt with the VAT rate for the regular maintenance of elevators. In both cases, the conclusions are rather…
Questions surrounding VAT treatment of promotional events
In its recent judgement (No. 10 Afs 179/2020-56) the Supreme Administrative Court (SAC) concluded that a company that organised a promotional event was not entitled to the refund of input VAT on subcontracted supplies. According to the court, these…
SAC held issue of one-crown bonds abuse of law
In its recent judgment, the Supreme Administrative Court (SAC) dealt with the issue of one-crown bonds that effectively redirected a portion of funds from a cash pooling structure to one-crown bonds with long-term maturity. The court ruled that the…
SAC paves way for assessment of additional tax on transactions with unrelated parties
The Supreme Administrative Court has opened transfer pricing’s Pandora's box by allowing tax administrators to assess additional tax based on overall profitability not just for related-party transactions, but also for transactions with unrelated…
Overstepping search procedure boundaries may affect tax assessment deadline
In a recent decision, the Supreme Administrative Court commented on a tax administrator's overstepping of the boundaries of a search procedure, stating that the activity had in fact been a tax inspection. This had a major impact on the expiry of the…
VAT fixed establishments and foreign subsidiaries
The Court of Justice of the EU (CJEU) has dealt with the question of whether a parent company‘s VAT fixed establishment originates in another EU member state where its subsidiary is located and provides the parent company with marketing and other…