The company Ginger held shares in its subsidiaries. The company took a management role with respect of all of its subsidiaries, providing them, to this effect, with services subject to
Law on the “Economie Bleue” – Reverse charge of VAT on importation – Simplifications for EU established businesses
From 22 June 2016, it is possible for companies established in the EU for using opt to use the reverse charge for VAT due upon impor-tation. There are no particular
Concept of supply of services for consideration
Several Hungarian non-profit companies were created in order to construct, and later operate, agricultural engineering works on land including public roads and private sections). The works were financed by public
Partial exemption calculation
This case concerned a mixed-use building, i.e. made up of common areas, areas used for commercial leases subject to VAT and other areas used for residential leasing (exempt from VAT).
APR Services: Reduced rate for personal care services
Noting that supplies of personal care services are not provided directly by an approved supplier to individuals but by “platform” service companies or organisations such as insurance companies or mutual
Opinion of the VEG of 20 May 2016 on the action plan for the adoption of a definitive VAT regime
On 20 May 2016, the VAT Expert Group (VEG) adopted an opinion on the action plan for creating a definitive regime for VAT. VEG welcomed the initiative of the EU
MK2: Multiple-usage or “carnet” tickets
The Conseil d’Etat held that the counterpart received in exchange for the price paid for a “carnet” (booklet) of cinema tickets, or a card valid for multiple showings, comprised the
Het Oudeland Beheer BV (CJUE, 28 April 2016, case C-128/14)
The value of a property right granting its holder a right of use over immovable property and the cost of completing the office building built on the land in question
Gemeente Borsele (CJUE, 12 May 2016, case C-520/14)
A municipality which organises school transport using third-party transport companies, and which received contributions, from the parents of (only) certain students, representing merely 3% of the actual transport costs, was
Contract of transport – Scope of VAT
The litigation concerned the application of VAT to non-exchangeable airline tickets which had expired by virtue of the non-attendance of the customer at the point of embarkation, as well as