Highlights & Insights Previews

  • A. Merger Directive. EU law precludes different treatment of domestic and cross-border situations. Court of Justice
  • Di Maura. EU law precludes Italian rules on the period of pre-financing by trader. Court of Justice
  • Vámos. EU law does not preclude national legislation prohibiting retroactive application of a special tax scheme granting an exemption to small enterprises. Advocate General
  • Cussens. VAT abuse of rights principle does not require a national measure transposing it. Court of Justice
  • AEBTRI. Customs authorities have fulfilled obligation to require payment of import duties from holder of TIR carnet before making a claim against the guaranteeing association. Court of Justice
  • Commission publishes non-confidential version of decision to open an in-depth investigation into UK tax scheme for multinationals
  • Kozuba Premium Selection. VAT exemption for the supply of buildings. EU law precludes Polish condition. Court of Justice
  • Entertainment Bulgaria System. Deductibility of input VAT due or paid. Court of Justice
  • Geissel and Butin. VAT deduction. EU law precludes condition that Issuer of an invoice must be indicated on invoice. Court of Justice
  • Jacob and Lasus. Merger Directive does not preclude mechanism for deferred taxation. Advocate General
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