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

VAT refund also for irrecoverable receivables from non-payers?

In response to an older ruling of the Court of Justice of the EU (CJEU) in the Enzo Di Maura case (C-246/16), the amendment to the VAT Act effective from 1 April 2019 has extended the…

2019 amendment to VAT Act: summary of major changes, vol. 2

Over the last year, in our Tax and Legal Update, we have discussed the changes to VAT that are part of the 2019 tax package many times. The final version of the amendment is on the table…