News

Supporters without borders - From stadium to smartphone | VAT challenges for sports clubs in the digital age

10-10-2025 - Modern technology is being used more and more by the sports industry to enhance the fan experience and build stronger connections with supporters. Consider accessing live match streams, reviewing key highlights, and the use of apps. The provision of these digital services presents significant considerations regarding Value Added Tax (VAT)

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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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