Planning agreements are subject to VAT: substance, not title, is decisive
The General Financial Directorate (GFD) has confirmed that the public-law nature of a planning (zoning) agreement does not in itself mean that the supplies provided under it are outside the scope of VAT. If a municipality, a Prague municipal…
EU General Court: VAT group membership and transfer of VAT exemption conditions
In judgment T-444/25, the General Court of the EU answered a question referred for a preliminary ruling concerning the transfer of conditions for VAT exemption between individual members of a VAT group. It confirmed that a membership in a VAT group…
EU General Court addresses VAT exemption for loan management
Does a VAT exemption apply where a credit provider has sold loans to another person but has retained their management and charges a fee for that? According to the General Court of the EU, it does not. Since the original provider is no longer in the…
CJEU gives precedence to national legislation over concept of principal and ancillary supplies
A recent judgment of the Court of Justice of the European Union (CJEU), arising from disputes in Germany, shows that an “all-inclusive” package may be split into a part subject to the reduced rate and a part subject to the standard rate, without…
CJEU on VAT treatment of transfer pricing adjustments
The Court of Justice of the European Union (CJEU) has ruled on a case concerning transfer pricing in relation to vehicle repairs. According to its judgment, a transfer pricing adjustment does not constitute consideration for a supply of services…
SAC: When does advance payment trigger obligation to declare VAT?
In a recent judgment, the Supreme Administrative Court (SAC) held that the obligation to declare VAT on a received advance payment arises when, as of the date the advance payment is received, the taxable supply is known with sufficient specificity.…
Claiming input VAT before receiving invoice: landmark EU General Court judgment does not (yet) change Czech practice
The EU General Court’s judgment has attracted much attention, as it opened a key question: can a taxpayer claim the right to deduct VAT already for the period in which the tax liability arose even if the invoice was received only later – yet still…
CJEU: VAT treatment of loyalty points
In its recent judgment in Case C 436/24 Lyko Operations, the Court of Justice of the European Union (CJEU) held that points awarded under a customer loyalty scheme do not constitute “vouchers” pursuant to the VAT Directive where their use is…