Independent groups of persons and the financial sector
The end of September brought two ground-breaking rulings issued by the Court of Justice of the European Union (CJEU) that will significantly affect not only the financial sector. The CJEU judges finally provided their long-awaited answer to the…
CJEU again on conditions of exempt intra-community supplies of goods
In its ruling regarding intra-community supplies of goods, the Court of Justice of the European Union (CJEU) again confirmed the widely discussed possibility to attribute transport just to one supply within a chain of supplies. The ruling also…
Interest on retained excess deductions yet again before Court of Justice of the European Union
The Court of Justice of the European Union confirmed yet again that tax administrators should refund excess deductions to taxpayers within a reasonable time. If they fail to do so, the taxpayer is entitled to late payment interest (default interest)…
Independent groups of persons under CJEU scrutiny
Four cases dealing with VAT exemptions for independent groups of persons are currently before the Court of Justice of the European Union (CJEU) waiting for a ruling. The CJEU’s conclusions in these individual cases may strongly affect the conditions…
CJEU opens way to recovering twice paid VAT from state
The incorrect application of a VAT regime may have far-reaching consequences for taxpayers even if the state budget does not actually lose out. If the tax administration finds that the reverse charge regime has not been applied even though…
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: 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…
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,…
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…