We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Axel Cordewener, We Need to Know When Previous Case-Law Has Been ‘Overruled’…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Han Kogels, A Changing World Making the Road to Carbon Neutrality Even More…
The focus of this contribution are the newly proposed rules for the sharing platform economy under the VAT in the Digital Age (ViDA) reform package, published on 8 December 2022 by the European…
Article 59a of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) was implemented into the Spanish domestic legislation through Article 70(2…
Should services performed by a member of a board of directors towards the company of which s/he is a member be subject to VAT? This is a question that keeps many VAT legislators, authorities, and…
Customer’s status and capacity under EU VAT place of supply rules
Other than for attributing VAT personality to suppliers of goods or services, the concept of taxable persons is relevant for…
Value-Added Tax (VAT) is considered an efficient and neutral form of taxation. Yet, although its invoice-credit method and the system of fractioned payments make it a self-policing tax, the VAT can…
Article 59ab of the VAT Directive (Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax) was implemented into the Spanish domestic legislation through Article 70…
The very recent CJEU judgement in Berlin Chemie A. Menarini v Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti (Case C-333/20) ECLI:EU:C:2022:291, admirably examined by Giorgio Beretta…
