Introduction Within the EU VAT system, Member States are permitted to impose interest and financial penalties to ensure the effective collection of tax and to deter non-compliance. […]
Value Added Tax is built on the principle that each supply of goods or services should be treated as a separate and independent transaction. This “stand-alone supply” […]
The judgment delivered by the European Court of Justice (CJEU) in Case C‑640/23 (Greentech) provides important clarification on how businesses can recover VAT that was incorrectly charged […]
The recent decision in Innovative Bites Limited v HMRC has once again highlighted the complexities of UK VAT rate classification. Much like the well-known Jaffa Cakes case, […]
On 5th March 2026, the Court of Justice of the European Union (CJEU) delivered its judgment on the VAT treatment of customer loyalty programmes in Case C‑436/24, […]
On 12 March 2026, the Court of Justice of the European Union (ECJ) delivered its judgment in Case C‑521/24, Aptiv Services Hungary Kft ( hereinafter”Aptiv”), offering long‑awaited […]
A recent judgment issued 12th March 2026 from the Court of Justice of the European Union highlights a critical VAT issue: can businesses recover VAT on entertainment […]
The Court of Justice of the European Union (ECJ) has issued an important judgment in Žaidimų valiuta (Case C‑472/24), providing clarity on the VAT treatment of transactions […]
Chatbots are increasingly being added to tax and finance tools to make systems feel more interactive. But the underlying limitations remain the same, and none of them […]
In den EU-Mehrwertsteuergebieten kann ein Lieferant, der die auf seine steuerpflichtigen Lieferungen erhobene Mehrwertsteuer nicht abführt, ein finanzielles Risiko für die Mehrwertsteuerbehörden darstellen. [...]
Artificial intelligence (“AI”) is transforming how businesses manage data, processes, and decision-making. In VAT, AI-driven tools promise faster VAT determination, automated reporting, and real-time compliance at scale. […]
Amazon has begun phasing out its commingling program, marking a significant shift in how products are stored and fulfilled through FBA. For years, commingling allowed Amazon to […]
Introduction Companies involved in manufacturing will often purchase specialised tooling so that their supplier can produce components for their business, with the tool often remaining on site […]
Background Meta Platforms are facing unprecedented scrutiny in the European Union over their business model, particularly the generation of revenue through users data, which is gained in […]