Supplies

Pawel Mikula (Deloitte, WSB Academy in Dąbrowa Górnicza, Poland)

Are the CJEU’s judgments on VAT too hard to understand?

February 11, 2021

Introduction In today’s world, many things have become more intuitive – user interfaces of electronic devices, the way the merchandise is advertised, and how information is delivered. This contention…

Ad van Doesum (Maastricht University, PwC Netherlands, ‘s-Gravenhage Court of First Instance)

Fundamentals of the e-Commerce VAT Package

September 16, 2020

Last month, the second edition of the book 'Fundamentals of EU VAT Law' was published.[1] It was written by Herman van Kesteren, Simon Cornielje, Frank Nellen and me. The second edition received a…

Giorgio Beretta (Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam; Lund University)

Composite Supplies under EU VAT: Closer Encounters of the Third Kind?

July 31, 2020

Composite supplies are one of the most commonly debated issues under European VAT (EU VAT). Despite its unquestionable relevance as a topic, neither Directive 2006/112/EC (the VAT Directive) nor…