CJEU: fuel cards a financing tool?
The Court of Justice of the EU (CJEU) ruled in the case of Vega International (C-235/18), dealing with the taxation of purchases of fuel supplied to subsidiaries. Considering the nature of the service provided via fuel cards, the court concluded…
Where to pay VAT on professional training courses – CJEU rules on Swedish case
The CJEU’s judgement has again shuffled the cards as regards the place of taxation for professional training courses. Should the venue of a course be decisive?
Guidance on determining beneficial ownership: part two
The Court of Justice of the EU issued judgments in a number of cases dealing with beneficial ownership for EU directive purposes. The cases at issue mostly involved the application of an exemption from withholding tax on dividend and interest…
Early termination penalty subject to VAT?
The Court of Justice of the EU (CJEU) in its judgement C-295/17 (MEO – Serviços de Comunicações e Multimédia SA) dealt with the question whether a fee received for early termination of a contract is subject to value added tax.
CJEU on transport: excise duty regime not relevant
The Court of Justice of the EU (CJEU) in its December judgement (C-414/17) regarding Czech company AREX CZ dealt yet again with the issue of allocating transport in a chain of transactions. This time, it concerned fuel subject to excise duty and its…
CJEU: entitlement to claim VAT deduction for failed investments
The Court of Justice of the EU dealt with this question in the Ryanair case. In October 2018, the court held that there is an entitlement to reclaim VAT for costs (expenditures) connected with a planned acquisition that eventually did not come about…
CJEU setting stricter rules for on-call time of workers
The Court of Justice of the EU (CJEU) dealt with a dispute between a Belgian firefighter and his employer regarding the employee’ entitlement for being on call (stand-by duty). The court held that that if the employee had to respond to the…
Users may be responsible for Facebook’s activity
The recent judgement of the Court of Justice of the EU (CJEU) will not please many administrators of ‘fan pages’ hosted on Facebook: in its ruling in case C 210/16 ULD vs. Wirtschaftsakademie, the CJEU concluded that the administrator is in the…
Tax penalty with a prison sentence on top?
One of the topics frequently discussed by Czech judiciary and tax professionals is the concurrence of administrative and criminal sanctions. A crucial issue here is the relationship between a penalty imposed in tax proceedings, and a subsequently…
CJEU: deduction of VAT on input must be allowed upon assessment of additional VAT on output
Recently, the Court of Justice of the European Union (CJEU) dealt with two interesting and in principle similar cases that both involve the rectification of incorrectly declared supply in terms of VAT. Whereas national courts denied the customer’s…
CJEU again ruled on transport in chains of transactions
In its February decision (C-628/16), the Court of Justice of the European Union (CJEU) again dealt with how to attribute transport or dispatch to two successive intra-community supplies. According to the CJEU, transport may not be ascribed to the…
CJEU: effect of subsequent modifications of transfer prices on customs value of goods
The Court of Justice of the European Union (CJEU) has issued its first ruling on the effect of subsequent adjustments to transfer prices on the customs value of goods imported to the EU. According to the judgement, even if a group’s transfer pricing…