CJEU’s advocate general on VAT treatment of transfer pricing adjustments
VAT implications of transfer pricing adjustments depend on what the adjustment concerns and how it is carried out, according to the opinion (C-603/24) of Advocate General of the CJEU, Juliane Kokott.
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…
VAT news for 2026
Although most of the major changes introduced by the extensive amendment to the VAT Act and passed in 2024 came into effect in 2025, some amendments became effective as late as 1 January 2026. Below, we summarise what has changed in the VAT Act from…
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…
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 agrees with VAT payer claiming tax exemption
The Court of Justice of the European Union (CJEU) has ruled that the tax exemption for exports of goods can also be applied to supplies of goods originally intended for the supply to another member state, as long as the conditions for exemption of…
EU: new rules to simplify collection of VAT on imports
The Council of the European Union has adopted new rules to simplify the process of collecting value added tax on imports of goods. The change shifts the obligation to pay VAT on EU imports from the consumer to the supplier. The aim is to encourage…
CJEU: VAT perspective on supply of services to subsidiaries
In a recent judgment, the Court of Justice of the European Union (CJEU) addressed whether a supply of several partial services by a parent company to a subsidiary in the context of active management constitutes a single supply. The CJEU concluded…
GFD information on reduction of VAT deduction for bad debts
At the beginning of July, the General Financial Directorate (GFD) issued its information on the correction of a VAT deduction for overdue receivables on a debtor's part, explaining the practical application of the new provision of Section 74b(3) of…
Advocate General comments on VAT treatment of tooling
The Advocate General of the Court of Justice of the European Union (CJEU) has confirmed the current approach to the VAT treatment of the sale of tooling (moulds), whereby it is a supply of goods without transport and therefore a taxable supply at…
Municipal court: VAT and gratuitous supply of land
The Municipal Court in Prague stated in its judgment that the tax base upon a contribution of land into a business company is its residual value if the right to deduct VAT was at least partially claimed upon its acquisition.
CJEU on VAT treatment of subsidies in public transport
The Court of Justice of the European Union (CJEU) addressed whether a lump-sum compensation provided by a region to a public transport operator to cover their loss is a part of the taxable amount for VAT purposes. In the present case, the…