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CJEU


The VAT review for March 2024 premium
Card image Joao Martinho
Card image Gary Barnett
Joao Martinho and Gary Barnett (Simmons & Simmons) review the latest VAT developments that matter.
28 February 2024
International review for January 2024 premium
Card image Tim Sarson
Tim Sarson (KPMG) reports on a flurry of activity across the international tax world and looks ahead at what to expect in 2024.
24 January 2024
TP v Administration de l’enregistrement des domaines et de la TVA premium
Luxembourg director’s fees were not subject to VAT.
16 January 2024
Failing to sense the mood music: the AG’s opinion in Commission v Ireland and Apple premium
Card image Stephen Daly
It is highly unlikely that the CJEU will follow Advocate General Pitruzzella’s opinion in the Apple state aid case, writes Stephen Daly (King’s College London).
10 January 2024
SC Westside Unicat SRL premium
B2B webcam services not admission-related for VAT place of supply.
29 November 2023
Gemeinde A v Finanzamt premium
‘Spa tax’ not consideration for a VATable supply
18 July 2023
Cabot Plastics Belgium SA v État belge premium
CJEU judgment on VAT and fixed establishments.
4 July 2023
Brexit and EU law rights premium
Card image Peter Halford
Card image Mark Whitehouse
Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.
27 May 2021
Using the Principal VAT Directive after Brexit star
Card image Rupert Shiers
Card image Adam Parry
Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the new statutory gateway in the European Union (Withdrawal) Act 2018.
6 May 2021
The VAT review for December 2020 premium
Card image Martin Shah
Card image Gary Barnett
This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
3 December 2020
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