Recognising the negative impact of VAT on defence production, the EU regulation establishing the SAFE instrument provides for a VAT exemption with the right to deduct input VAT for supplies of defence-related products financed from SAFE funds.
Unauthorized use of copyright rights and VAT – the CJEU ruling in case T-643/24 determines its taxation as a taxable service.
The CJEU judgment in Case C-121/24 confirms the possibility of pursuing joint liability for VAT, even after the debtor has been removed from the register.
In recent days, much attention has been drawn to the judgment of the Supreme Administrative Court (NSA) of 16 October 2025, case no. I FSK 1342/22.
xyrality: CJEU ruling C-101/24 – is the platform liable for VAT? Analysis of Articles 28 and 9a, impact on platform models and pre-2015 settlements.
Gold all doth lure, Gold doth secure all things. Alas, we poor! – wrote a German poet long ago. Today, this line acquires a new meaning, as gold itself becomes the subject of a tax dispute. Except this time, the case is not about bullion or coins, but about “gold” from an online computer game.…
The Court of Justice of the European Union (CJEU) will soon address the issue of loyalty programmes in which customers collect points redeemable for rewards or discounts (Case C-436/24, Skatteverket v. Lyko Operations AB). The Court will assess such programmes in light of VAT rules on voucher taxation and determine whether the allocation of points…
As part of our series TP and VAT, where we discuss key issues concerning intra-group transactions (Intra-group settlements under the scrutiny of the CJEU – key issues in transfer pricing and VAT | MDDP), we covered the Arcomet case (C-726/23) and the opinion of the Advocate General of the CJEU (A new perspective from the…
On 29 August 2025, the Minister of Finance and Economy issued a general interpretation regarding the practical application of the Tax Ordinance (Ordynacja podatkowa) concerning the liability of management board members. This interpretation responds to questions raised after the Court of Justice of the EU (CJEU) judgments in Case C‑277/24 Adjak and Case C‑278/24 Genzyński…
In business practice, situations frequently arise in which one entity incurs the cost of a service or goods and subsequently passes it on to another entity. A classic example is the so-called re-invoice – i.e., the resale of a service without adding one’s own margin, usually “at cost.” To apply the re-invoicing mechanism, meaning to…