European Union

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: European Union
Find out why using a tax representative is essential for managing your tax and customs obligations.
VAT Focus 8 November 2024
Find out how to maintain your tax compliance following the end of Avalara VAT services, with reliable, integrated alternative solutions like EASYTAX.

CJEU – VAT and false invoices

A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one of its employees had issued false invoices in the company’s name. In case C-442/22 between the company and the Polish tax authorities, the Court of...
11 March 2024

Medicalized retirement homes – VAT or payroll tax

A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in VAT. Only the nature of the activity and the operator can be used to determine the materiality of VAT. This was reiterated on March 5,...
11 March 2024
Find out why using a tax representative is essential for managing your tax and customs obligations.
VAT Focus 19 October 2024

European Union – New taxation rules for virtual classroom events

On April 5th, 2022, the Council Directive (EU) 2022/542 is published and amends the Directive 2006/112/EC which governs the intra-Community VAT. Among the changes adopted, a new taxation rule concerning events (conferences, congresses, training courses, etc.) given in virtual classrooms. Articles 53 and 54, for taxable and non-taxable persons respectively, provide that the supply of...
21 April 2022
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