After a series of EU case‑law developments (see previous publication), the Boehringer Ingelheim Limited decision has now been issued in the UK, and this time it is […]
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 […]
The decision in Aspire in the Community Services Limited v HMRC [2026] TC09789 is an important and practical case on how businesses can recover UK VAT incurred […]
Incoterms (International Commercial Terms) are internationally recognised rules issued by the International Chamber of Commerce (ICC). They define which party bears the costs, risks, and responsibilities associated […]
In the recent German case BGH Case 1 StR 387/25, the Federal Court of Justice majorly reshaped the criminal law landscape for tax offences in Germany. In […]
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 […]
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. […]
Liefer- und Montagevereinbarungen sind in vielen Sektoren üblich, z. B. im verarbeitenden Gewerbe und im Baugewerbe. Die korrekte mehrwertsteuerliche Behandlung ist jedoch von entscheidender Bedeutung und oft nicht ganz einfach. Lieferung [...]
The European Parliament´s Research Service department issued document outlining still existing tax obstacles in the EU Single Market, despite the Single Market being in place for over […]
The topic of Data Sovereignty is becoming increasingly important for organisations across Europe, particularly as regulatory expectations continue to evolve and the need for secure, locally governed […]