EU VAT News

 

Right to deduct VAT – Judgment of the Court of Justice of 25/11/2021 (Amper Metal Kft), case C-334/20

Right to deduct VAT – Judgment of the Court of Justice of 25/11/2021 (Amper Metal Kft), case C-334/20

by on February 1, 2022 with No Comments

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.

New VAT rules for e-commerce: 1,2,3…VAT returns?

New VAT rules for e-commerce: 1,2,3…VAT returns?

by on May 26, 2021 with No Comments

The new VAT rules for intra-Community trade in goods with European consumers (B2C sales) come into force on 1 July 2021. From this date, all sales will be subject to the VAT of the country of arrival of the goods (there is no longer any threshold applicable except for microenterprises). In order to avoid having to register in all European countries, e-traders will be able to use the One-Stop-Shop (OSS) where they can declare and pay the VAT due in other Member States. A single “European VAT return”, so to speak. 

Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice

Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice

by on April 11, 2021 with No Comments

Businesses with a Polish VAT number have probably all been confronted at some point with the rigors of the Polish VAT code and the rigidity of tax officials.
Those who have paid fines and/or interests for late payment because their intra-Community acquisitions were not included in the correct VAT return can take action to claim reimbursement of these amounts from the Polish State.
 

Several supplies to one single client: which VAT treatment?

Several supplies to one single client: which VAT treatment?

by on March 9, 2021 with No Comments

When a business offers several services to its customers at the same time, the question arises as to whether these different services should be subject to a single VAT treatment or whether they should be treated separately? In this context, the Court has developed two exceptions to the principle of independence of supply, namely single complex supplies and non-independent ancillary supplies.

Does your business have a permanent establishment for VAT purposes?

Does your business have a permanent establishment for VAT purposes?

by on March 7, 2021 with No Comments

When does the presence of your company abroad constitute a permanent establishment for VAT purposes?
The answer is not simple. Many companies find themselves in a “grey zone”, which is generally a source of conflict with the local tax authorities. And no European country is spared, as evidenced by the growing number of court cases on the subject regularly ending up before the European Court of Justice.

European VAT News – 06/2020

European VAT News – 06/2020

by on October 29, 2020 with No Comments

Germany: VAT reverse charge on supplies with installation; France: reduced VAT rate to admission of congress; Poland: No bank account on the white list. Consequences?; EU Case-Law: VAT deduction if the importer of record is not the owner of the goods.

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