If a Member State wishes to make an "in minus" adjustment as a result of "bad debt relief", it may…
The principle of abuse of rights applies to a taxpayer even if national law does not provide for such a…
The concept of first settlement cannot mean the performance of a taxable activity. And the threshold of 30% of value…
VAT cannot be refused on the grounds that the address on the invoice received is a "letterbox" address and not…
A taxpayer exempt from VAT (below the threshold; small enterprises exemption) does not have the right to deduct input VAT…
It is possible to differentiate the VAT rate for cookies depending on whether they have a shelf-life of more than…
It is not permissible to order the payment of VAT on the liquidation of a company on its assets at…
Transfer of the ownership title to the real estate to a municipality in order to settle a tax liability is…
The obligation to provide security upon registration for VAT because of the risks of non-payment of taxes associated with managers…
Bridge is not a "sport" within the meaning of VATD, and therefore paid participation in a bridge tournament is not…