Importation of goods en route to another EU country (“customs procedure 42”)
News & Insights Refund of VAT abroad Tax authorities are not necessarily fair-play! Judgment of the Court of Justice of 17/12/2020, Y-GmbH, case C-346/19 Version française Worth noting A European … Read More
News & Insights Refund of VAT abroad Avoid errors in your request ! Judgment of the Court of Justice of 21/10/2021 (CHEP Equipment Pooling NV), case C-396/20 Version française Worth … Read More
Does your company sponsor cultural, sporting or recreational events? In the event of a VAT audit, the tax administration could very well reject the VAT on this expenditure if it considers that the price paid is too high or that the expenditure is unnecessary. The lack of economic rationality would thus prevent the exercise of the right to deduct VAT.