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 […]
Background The interaction between pharmaceutical pricing, public health reimbursement systems, and VAT rules has raised challenges in the EU. Central to this discussion are the Boehringer Ingelheim […]
As a general rule, where a business purchases goods in one Member State and they are dispatched to another, the purchaser provides the supplier with a VAT […]
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 […]
Effective 1st May 2026, Belgium officially enters the final phase of its “VAT Chain” modernisation, an administrative reform designed to digitalise tax management and improve compliance. This date marks the […]
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 […]
Suite à notre post de novembre 2025 concernant le projet de loi sur la réduction du taux de TVA sur les produits alimentaires, le parlement suédois a voté en faveur de [...]
Le ministère tchèque des Finances a dévoilé ses projets de réintroduction de la déclaration électronique des revenus par le biais d'un système modernisé connu sous le nom d'EET 2.0, qui devrait entrer en vigueur le 1er [...]
La liste blanche de la TVA polonaise (Biała Lista Podatników VAT) est un registre électronique officiel tenu par le chef de l'administration fiscale nationale (KAS), permettant aux contribuables de [...]
Italy has taken a major step toward simplifying its tax framework with the approval of a new unified Value Added Tax (VAT) code alongside the implementation of […]
The European General Court’s decision in I.S.A. v. Dyrektor Krajowej Informacji Skarbowej (Case T‑689/24) marks a decisive moment in the long‑running debate over Poland’s restrictive approach to […]
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 […]