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Transfer of (short-term) leased building by a developer not a transfer of a going concern for VAT purposes

May 15, 2020
In its judgment of May 15, 2020, the Supreme Court upheld the decision by the Court of Appeals. The building in question was leased on a VAT-exempt basis. As a result of this judgment, parties will be ...
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CJEU in Dong Yang case: subsidiary could be a fixed establishment for VAT purposes

May 7, 2020
On May 7, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Dong Yang Electronics case (C-547/18). The case concerned whether a subsidiary may, for VAT purposes, consti ...
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New preliminary ruling question about the ‘fixed establishment’ concept for VAT purposes

April 1, 2020
On December 20, 2019 the Austrian Bundesfinanzgericht asked the Court of Justice of the European Union for a preliminary ruling on the concept of a ‘fixed establishment’ in the Titanium Ltd case (C-93 ...
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VAT recovery based on actual use permitted for bank

March 30, 2020
On March 27, 2020 the Court of Appeals Den Bosch rendered an interesting judgment about the recovery of VAT in a case concerning a financial institution. The Court ruled that the bank’s ‘actual use me ...
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Advocate General at the CJEU in BlackRock VAT case: a single fund management service is, in principle, not partly VAT-exempt

March 12, 2020
On March 11, 2020 Advocate General (‘AG’) Pikamäe at the Court of Justice of the European Union rendered his Opinion in the BlackRock Investment Management (UK) Limited case (C-231/19). The AG conclud ...
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Advocate General at CJEU in Dong Yang VAT case

November 15, 2019
On November 14, 2019 Advocate General Kokott rendered her Opinion in the Dong Yang Electronics case (C-547/18). 
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VAT on services provided by a head office to its fixed establishment? Skandia 2.0

November 1, 2019
On October 30, 2019, the Swedish Supreme Court announced to refer to the European Court of Justice (‘CJEU’) the question whether services provided by a Danish head office to its fixed establishment in ...
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CJEU: VAT payable on assignment of a debt recognized in enforcement proceedings

October 22, 2019
On October 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Paulo Nascimento Consulting case (no. C-692/17) concerning the VAT treatment of the assignment of a de ...
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Services related to the operation of ATMs not exempt from VAT

October 7, 2019
On October 3, 2019 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Cardpoint GmbH case (case no. C-42/18) about the scope of the VAT exemption for transactions concerning ...
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FS Tax Newletter | September 2019

August 9, 2019
This newsletter includes VAT-related topics covering, for example, the VAT position of supervisory board members and similar officials and the possibility of VAT on compensation in the event of premat ...
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VAT policy statement on specific state supervision of investment funds

April 8, 2019
On April 1, 2019, the Deputy Minister of Finance (hereinafter: Deputy Minister) published the Specific State Supervision Policy Statement, effective April 2, 2019. In this policy statement the Deputy ...
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VAT: Recovery right on the basis of cross-border use costs

January 25, 2019
On January 24, 2019, the Court of Justice of the European Union (‘CJEU’) rendered its judgment in the Morgan Stanley & Co International plc (‘Morgan Stanley’) case (case no. C-165/17). This case c ...
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