VAT Refund in Italy: CJEU Reaffirms the Principle of VAT Neutrality
CJEU, 12 March 2026 (C-527/24): a company cannot lose its right to a VAT refund in Italy where the substantive conditions are met.
Intra-EU Acquisitions: The Risk of Double VAT Taxation
A recent preliminary ruling by the Court of Justice of the European Union (CJEU) in Case T-638/24 reaffirms that intra-Community acquisitions of goods remain subject to VAT even where the exempt intra-Community supply was incorrectly […]
Contract termination : VAT on non-provided services
EU VAT application on services in case of the anticipated contract’s termination
Undue VAT : new preliminary ruling from the CJEU
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 […]
