Liability for VAT in payments to foreign accounts contrary to EU law
A supply recipient’s liability for unpaid VAT if the payment for the supply is made by a transfer to a foreign account is contrary to EU law, according to a regional court’s recent decision (file No. 22 Af 102/2014).
CJEU on hijabs in the work place
In March, the Court of Justice of the EU (CJEU) dealt with the controversial topic of wearing Muslim headscarves – hijabs – in the work place. It held that employers may ban employees from wearing visible religious symbols at work. The verdict,…
CJEU: in mergers, the burden of proof lies with tax administrators
In early March, the Court of Justice of the EU (CJEU) dealt with an interesting question in the Société Euro Park Service (C-14/16) case. The case involved a dispute whether a tax administrator’s prior approval was necessary to defer the taxation of…
With a lease of business premises you may be taking over the previous tenant’s employees
The Supreme Court recently dealt with two similar cases – hospitality entrepreneurs started to operate in leased premises whose former tenants had carried out similar business activities. The new tenants were up for a most unpleasant surprise:…
Right to deduct VAT without meeting the required essentials of a tax document
In September, the Court of Justice of the EU (CJEU) ruled on case C-518/14 Senatex GmbH. In the case, the tax administrator challenged the entitlement to VAT deduction based on tax documents that did not contain the tax identification number (VAT No…