ViDA : key changes to VAT and their impact on EU business
The European Union reached a major milestone in tax policy when the ECOFIN Council approved a package of measures aimed at modernising VAT rules, known as the VAT in the Digital Age (ViDA) Directive in early November 2024. This comes after almost…
Can an additional VAT return be filed after the end of a tax inspection?
The Supreme Administrative Court (SAC) dealt with a dispute concerning the possibility of filing additional tax returns for lower tax after a tax inspection had been completed. The Supreme Administrative Court sided with the regional court which…
CJEU: Electricity is commodity
The Court of Justice of the EU (CJEU) has ruled that a German company must charge Swedish VAT on supplies of electricity at charging stations in Sweden. The judgement provides clear rules for the taxation of electricity and highlights differences…
CJEU: VAT deduction on assets provided to suppliers free of charge
The Court of Justice of the EU (CJEU) has ruled in favour of the taxpayer in a dispute between an Austrian company and the Romanian tax authority over the deduction of VAT on an asset provided to a subcontractor. The tax authority had challenged the…
Planned Slovak VAT innovations
The Slovak Ministry of Finance has prepared a draft amendment to the VAT Act. The amendment should enter into force on 1 January 2025 (some parts on 1 July 2025). The most important changes are summarised in this article.
CJEU on possibility of refunding VAT incorrectly invoiced and paid
In its judgment, the Court of Justice of the European Union (CJEU) held that VAT invoiced and paid incorrectly/without justification can only be refunded to the supply recipient if the VAT cannot be recovered from the supplier.
VAT on sale of building land to related party
The Supreme Administrative Court (SAC) dealt with a dispute over the tax liability arising from the sale of land between a company and its sole owner and director/statutory representative. The company regarded the sale as an exempt transaction. The…
Can subsidiaries deduct VAT on supplies received by parent?
The Supreme Administrative Court (SAC) recently dealt with a complaint by a subsidiary regarding the right to deduct input VAT on an invoice received. The transaction involved advisory services provided by a parent company's financial advisor. They…
VAT perspective on e-invoicing in EU
The digitisation of the tax agenda and the related introduction of electronic invoicing (in the form of e-invoicing) is becoming increasingly relevant. During its EU presidency, Belgium pushed forward negotiations with other member states and…
Time factor and standard of proof in tax inspection
In its recent judgment, the Supreme Administrative Court (SAC) dealt with the issue of proving the right to deduct VAT on supplies of assembly work and the amount of evidence that the tax administrator may require considering the time elapsed…
When is an additional VAT return really necessary?
Corrections to already filed VAT returns are not uncommon in practice. Often, we either do not have the tax documents in the period to which they relate or we simply forget to include them. Let's take a look at situations when we are obliged to file…
CJEU on fixed establishment for VAT purposes
In case C 533/22 SC Adient Ltd & Co. KG, the CJEU confirmed its earlier conclusions regarding the origination of a fixed establishment for VAT purposes. In the present case, as in cases C 232/22 Cabot Plastics and C 333/20 Berlin Chemie, the court…