Areas of Practice

Court of Justice’s jurisdictional limits for cases related to facts occurring prior to a state’s accession to the EU

May 5, 2020| Justice & Litigation Tax

Court of Justice further clarifies EU rules on VAT deductions

Apr 30, 2020| Tax

CJEU ruling on the scope of tax powers of Member States under the freedom of capital

Apr 30, 2020| Internal Market Tax

Court of Justice: nationality criteria in double taxation conventions are in line with non-discrimination and free movement rules

Apr 30, 2020| Internal Market Tax

Clarification of calculation of transaction value and customs value under Customs Code Regulations sought from CJEU

Apr 30, 2020| Internal Market Tax

Relationship between Article 71(1) of the VAT Directive and Article 87(4) of the Customs Code Regulation: pending preliminary ruling

Apr 29, 2020| Tax

Pending preliminary ruling on interpretation of VAT exemption under Article 132(1)(g) of the VAT Directive for services of a lawyer provided as a court-appointed guardian

Apr 28, 2020| Tax

Op-Ed: “The relevance of substance over form in meeting the objective of a true and fair view in companies’ annual accounts: a comment on Wagram (C-640/18)” by Giovanni Strampelli

Apr 28, 2020| Banking & Finance Internal Market Tax

Court of Justice to clarify the scope of input tax deduction under Article 167 of VAT Directive

Apr 27, 2020| Tax

AG Kokott: on the entitlement to an Article 132(1)(f) VAT exemption for a costs sharing group established in a non-Member State

Apr 27, 2020| Tax

AG Szpunar: Taxability of energy consumption for production of non-energy products

Apr 24, 2020| Tax

AG Kokott: Who is the taxable person for VAT purposes when two persons carry out a joint activity?

Apr 24, 2020| Tax

Court of Justice clarifies Member State’s obligations to pay compensation and interests for infringements of the VAT Directive

Apr 23, 2020| Tax

Court of Justice further clarifies criteria for ascribing transport to a certain supply in a sales chain under the VAT Directive

Apr 23, 2020| Tax

Op-Ed: “European Solidarity Requires EU Taxes”

Apr 21, 2020| Banking & Finance Covid-19 Institutional law Tax