A long-term care establishment (EHPAD) was subject to VAT reassessments on the ground that the general administration, functioning and buildings maintenance costs could only be deducted in accordance with the
Retrospective effect of a corrected invoice
Does the correction of an invoice have a retrospective effect? In dealing with this question, the ECJ held that the correction of a men-tion on an invoice does have a
Scope of the mention describing the service acquired and value of complementary annexes to the invoice
Can national tax authorities refuse the right to deduct VAT solely because the taxable person holds an invoice which refers to “legal services rendered until the present date”, even though
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).
Reclaiming withholding tax in France – Practical difficulties…
Continuing in the line of the Aberdeen case law, the ECJ confirmed on 10 May 2012 in their Santander decision that withholding tax levied in France on dividends paid to
EU Fiscalis Meeting in Luxembourg – Milestone in the Development of the One Stop Shop VAT Reporting Regime
The Commission, private sector stakeholders and representatives of the VAT authorities of all 27 Member States are meeting in Luxembourg in early March. This will be the last significant interaction
Current issues in EU tax litigation in the UK courts
The last decade has seen a significant increase in litigation in the United Kingdom in which taxpayers have challenged various provisions of the UK corporate tax legislation on the basis