Tax & Legal

Categories: All (2 found)

1. 15.09.2023

   ECJ: VAT on carriage of goods intended for import and withho ...

   In a Romanian case, the ECJ decided that a contract providing for the processing of the application for VAT refunds from the tax authorities of several Member States is to be a "supply of services" within the meaning of Article 57 TFEU. Furthermore, the ECJ stated that the tax exemption for transport services in connection with importation cannot be denied from the outset if other qualifying documents are presented to support the importation. The levy of withholding tax on handling fees paid to a foreign service provider was also dealt with by the ECJ.

   Categories: European Court of Justice

   Keywords: handling fee, import VAT, incomplete doc ...
2. 06.08.2021

   Penalties due to incomplete cross border documentation in br ...

   In its referral to the European Court of Justice (ECJ) for a preliminary ruling, the Regional Tax Court of Bremen raises doubts as to whether the penalty surcharge under Section 162 (4) Fiscal Code due on failure to present proper documentation in cross border business relations is in line with the freedom of establishment in Art. 49 TFEU and the freedom to provide services (Art. 56 TFEU).

   Categories: Tax Court

   Keywords: penalty surcharge, cross border transact ...