Council Directive (EU) 2025/50 of 10 December 2024 on faster and safer relief of excess withholding taxes is published in the Official Journal. This Directive shall enter into force on 30 January 2025. Member States shall adopt and publish, by 31 December 2028, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall apply those provisions from 1 January 2030. Council Directive 2025/50 Council of the European Union , 10 December 2024, no. 2025/50...

Judgment of the Court of Justice in the case Golden Omega. Heading 1516 of the Combined Nomenclature must be interpreted as not covering fish oil in the form of ethyl esters, obtained by esterification of fatty acids with ethanol. The examination of the questions referred for a preliminary ruling has disclosed no factor of such a kind as to affect the validity of Commission Implementing Regulation (EU) 2019/1661 concerning the classification of certain goods in the Combined Nomenclature.

Judgment of the Court of Justice in the case Dranken Van Eetvelde. Article 205 of Council Directive 2006/112/EC, read in the light of the principle of proportionality, must be interpreted as not precluding a national provision which, in order to ensure the collection of VAT, provides for the strict joint and several liability of a taxable person other than the person who would normally be liable for that tax without, however, the court having jurisdiction being able to exercise a discretion on the basis of the contribution of the various persons involved in tax evasion, provided that that taxable person has the option of establishing that he or she took every measure which could reasonably be required of him or her to ensure that the transactions which he or she carried out were not part of that evasion.

Judgment of the Court of Justice in the case Halmer Rechtsanwaltsgesellschaft. Article 15(2)(c) and Article 15(3) of Directive 2006/123/EC, and Article 63 TFEU must be interpreted as not precluding national legislation which, under penalty of the law firm concerned having its registration with the bar association revoked, prohibits shares in that firm from being transferred to a purely financial investor who does not intend to exercise, in that firm, a professional activity covered by that legislation.

France is authorised to apply reduced rates of taxation to electricity directly supplied to stationary aircraft at aerodromes open to public air traffic. This Decision shall apply from 1 January 2025 until 31 December 2028. Council Directive 2003/96/EC Article 10 paragraph 1 Council of the European Union , 10 December 2024, no. 2024/3216, OJ L2024/3216 27.12.2024 THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council D...

Hungary is authorised to extend the application of the reverse charge mechanism to other supplies by taxable persons under an insolvency procedure, namely the supply of capital goods and the supply of other goods and services with an open market value exceeding HUF 100,000. Council Directive 2006/112/EC Article 193 Council of the European Union , 12 December 2024, no. 2024/3209, OJ L2024/3209 23.12.2024 THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the E...

Latvia is authorised to apply the reverse charge mechanism for the payment of VAT in timber transactions until 31 December 2026. Council Directive 77/388/EEC Article 21; Council Directive 2006/112/EC Article 193 Council of the European Union , 12 December 2024, no. 2024/3207, OJ L2024/3207 23.12.2024 THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of...

Judgment of the Court of Justice in the case Syndyk Masy Upadłości A. Articles 273 and 395 of Council Directive 2006/112/EC, and Council Implementing Decision (EU) 2019/310 authorising Poland to introduce a special measure derogating from Article 226 of Directive 2006/112/EC, must be interpreted as not precluding national legislation which provides that the amount of VAT deposited on a separate VAT account, which a supplier has with a banking institution, may be used only for limited purposes, namely, in particular, the payment of the VAT due to the tax authorities or the payment of VAT on invoices received from suppliers of goods or services.

Request for a preliminary ruling from the Upravni sud u Zagrebu in the case FLO VENEER.

Judgment of the Court of Justice in the case Voestalpine Giesserei Linz. Article 168(a) of Council Directive 2006/112/EC must be interpreted as precluding a national practice whereby, where a taxable person has acquired goods which that taxable person then makes available free of charge to a subcontractor, in order for that subcontractor to carry out work for that taxable person, that taxable person is denied the deduction of the VAT relating to the acquisition of those goods, in so far as the making available of those goods does not go beyond what is necessary to enable that taxable person to carry out one or more taxable output transactions or, failing that, to carry out its economic activity, and the cost of acquiring those goods is part of the cost components of either the transactions carried out by that taxable person or the goods or services which that taxable person supplies in the course of its economic activity. Article 168(a) of Directive 2006/112 must be interpreted as precluding a national practice whereby a taxable person is denied the deduction of input VAT on the ground that that taxable person has not kept separate accounts for its fixed establishment in the Member State in which the tax inspection is carried out where the tax authorities are in a position to determine whether the substantive conditions of the right of deduction are satisfied.

Judgment of the Court of Justice in the case UP CAFFE. Council Directive 2006/112/EC, read in the light of the principle of the prohibition of abusive practices, must be interpreted as meaning that, where it is established that the formation of a company constitutes an abusive practice intended to maintain the benefit of the VAT exemption scheme laid down in point 19 of Article 287 of that Directive 2006/112, in respect of an activity previously carried out, under that scheme, by another company, that Directive 2006/112 requires that the company accordingly formed cannot benefit from that scheme, even in the absence of specific provisions laying down the prohibition of such abusive practices in the national legal system.

Opinion of Advocate General Kokott in the case Határ Diszkont.

Opinion of Advocate General Kokott in the case Finanzamt Österreich.

Hungary is authorised to extend the special measure to limit to 50% the right to deduct VAT on expenditure related to passenger cars not wholly used for business purposes, and is authorised not to treat as supplies of services for consideration the use for private purposes of a passenger car included in the assets of a taxable person’s business, where that car has been subject to a limitation. The special measure is extended until 31 December 2027. Council Directive 2006/112/EC Article 26, 16...

Italy is authorised to continue to apply the special measure on invoicing until 31 December 2027. Council Directive 2006/112/EC Article 218, 232 Council of the European Union , 10 December 2024, no. 2024/3150, OJ L2024/3150 19.12.2024 THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2006/112/EC of 28 November 2006 on the common system of valued added tax (OJ L 347, 11.12.2006, p. 1.), and in particular ...