Contract termination : VAT on non-provided services 2 December 2024 Austria, Business, CJEU, Contract termination, VAT by Siouzanna Maignan EU VAT application on services in case of the anticipated contract’s termination Read More
Undue VAT : new preliminary ruling from the CJEU 9 September 2024 Business, CJEU, Refund, Undue VAT by Siouzanna Maignan In the judgment of 05/09/2024 (C 83/23), the CJEU introduces a new condition for the direct reimbursement by the tax authorities to the purchaser of goods of the VAT unduly charged and paid by the […] Read More