CJEU: airlines must refund ticket prices including agent’s commission
Airlines’ options to avoid paying compensation to passengers are becoming even more limited. A recent CJEU ruling states that if a flight purchased through an agent authorised to sell tickets for a given airline is cancelled, passengers may claim a…
EU General Court on application of simplification measure to triangular transaction in four-party supply chain
The judgment of the General Court of the EU in the MS Ključarovci case (T-646/24) provides a more precise interpretation of the conditions for applying the simplification for triangular transactions under Article 141 of the VAT Directive. The…
CJEU rules on VAT treatment of Czech ‘society‘ without legal personality
The Tenth Chamber of the Court of Justice of the European Union (CJEU) ruled on case C-796/23 Česká síť s.r.o. It concerns the determination of the taxable person who performed a taxable supply and is obliged to pay value added tax in the context of…
CJEU: supply of components and supply of equipment for their manufacture not a single supply for VAT purposes
Are the supply of components (products) and the supply of equipment necessary for their manufacture a single supply subject to the same VAT treatment? According to a judgment of the Court of Justice of the European Union (CJEU), no. Since the…
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…