News

Liability and Fraud

14-09-2025 - Tax authorities in Member States are increasingly encountering incidents of fraud and non-payment of VAT, which may arise from issues such as liquidity constraints. As a result, there has been a clear increase in the number of VAT liability cases over the past decade, as well as in the number of VAT fraud cases.

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Summary of CJEU Judgments | VAT & Transfer Pricing

07-09-2025 - VAT and Transfer Pricing. At first glance, two subjects that seem unrelated. This has also been the approach taken in practice for decades. However, a discussion on the correlation between these two topics has been emerging for some time. The key question is: do adjustments based on Transfer Pricing rules have an impact on VAT?

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Arcomet Towercranes C-726/23 | VAT & Transfer Pricing

04-09-2025 - VAT and Transfer Pricing. At first glance, two subjects that seem unrelated. This has also been the approach taken in practice for decades. However, a discussion on the correlation between these two topics has been emerging for some time. The key question is: do adjustments based on Transfer Pricing rules have an impact on VAT?

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Intra-Community supply agreed but in fact export. Application of the 0% VAT rate if the supplier was not aware?

06-08-2025 - If the supplier has agreed an intra-Community supply with the buyer, but the buyer decides to transport the goods to a country outside the EU instead of to another Member State, the 0% VAT rate can still be applied. In that case, the 0% VAT rate intended for export transactions applies.

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Högkullen C-808/23 | VAT & Transfer Pricing

03-07-2025 - VAT and Transfer Pricing. At first glance, two subjects that seem unrelated. This has also been the approach taken in practice for decades. However, a discussion on the correlation between these two topics has been emerging for some time. The key question is: do adjustments based on Transfer Pricing rules have an impact on VAT?

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VAT Fiscal Unity – One company by fiction of law or are there exceptions?

31-03-2025 - VAT Fiscal Unity - VAT exemption medical care applicable only to individual company or to the VAT Fiscal Unity as a whole?

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