If a taxpayer makes an investment in a municipal pumping station which is partly necessary for his business activity and…
In a chain of three traders, if the goods are bought by the middle trader and immediately sold to the…
It is not possible for VAT to be applied to the sports services of public non-profit-making bodies when a Member…
National legislation which excludes the payment of interest on late VAT refunds solely because the taxpayer has been fined is…
According to the Directive, the reverse charge for supplies of immovable property may apply only where it relates to immovable…
The services provided (subcontracted) for a carrier who provides transport services related to export of goods are not eligible for…
A supplier can be expected to gather adequate evidence of his intra-Community supplies. What that evidence should be depends on…
A Member State may vary the length of the limitation period for the right to the refund of VAT overpayment…
The event that triggers the obligation to pay customs duties took place in a free zone (incompliance with customs obligations)…
Goods which are damaged or cease to exist in the course of a transit procedure and therefore cannot be put…