Factoring commissions and arrangement fees are subject to VAT
The Court of Justice of the European Union (CJEU) has confirmed that factoring services, whether in the form of the sale of debts or financing secured by a pledge of debts, constitute taxable supplies. Both commissions for providing financing and…
CJEU on VAT treatment of Czech ‘society’ without legal personality
The Advocate General of the Court of Justice of the European Union (CJEU) has issued an opinion on case C-796/23 Česká síť s.r.o, focusing on determining the taxable person who performed the supply and is liable to pay value added tax in the context…
CJEU: Romanian windfall tax compatible with EU law
The CJEU has confirmed that the Romanian windfall tax imposed on renewable energy producers between November 2021 and March 2022 is not contrary to the rules governing the functioning of the European energy market and climate targets as defined by…
Packaging regulation in jeopardy?
Companies across numerous EU member states are voicing strong concerns over the new packaging regulation (Regulation (EU) 2025/40), which they will have to comply with as early as next year. What are the most contentious points? Can changes still be…
VAT implications of transfer pricing adjustments
The CJEU has confirmed that amounts invoiced for services between related companies calculated according to the OECD methodology are subject to VAT. If a parent company provides services to a subsidiary that are linked to its operating profit margin…
VAT treatment of unauthorised electricity consumption
In Case C-677/21 Fluvius Antwerpen, the Court of Justice of the European Union (CJEU) ruled on whether a supply of electricity that is unvoluntary and a result of a third party’s unlawful conduct constitutes a taxable supply of electricity carried…
CJEU: Excessively high price no reason to refuse right to VAT deduction
In case C-334/20 Amper Metal, the Court of Justice of the European Union has ruled on whether a service recipient is entitled to deduct VAT if the price paid for advertising services is significantly higher than the price usually paid for such…
CJEU: conditions for denying right to deduct VAT if invoice includes fictitious supplier
The Court of Justice of the European Union (CJEU) dealt with the question of whether a recipient of a taxable supply in the reverse charge regime may be denied the right to deduct VAT if the invoice indicated a fictitious supplier.