News

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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VAT 9% | Explanatory Notes Table I | Update | January 1, 2025

21-02-2025 - This document contains explanatory notes for all transactions subject to the 9% VAT rate on goods and services.

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VAT | Education Exemption | Policy ruling on VAT Education Exemption | Update

21-02-2025 - The new policy ruling on the education exemption from VAT clarifies the scope of the VAT exemption for certain forms of education.

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Shares and VAT | A Complex Combination

19-02-2025 - New policy | significant implications for Holdings and the right to deduct VAT

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VAT deduction | making goods available free of charge | Court of Justice C-475/23 - Voestalpine

10-10-2024 - Right to deduct VAT on the purchase of goods, even if the goods in question are made available to a service provider free of charge.

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VAT deduction | adjustment on services | equal to immovable property | Court of Justice C-243/23 -Drebers

25-09-2024 - In September 2024, the Court of Justice (ECJ) made an important ruling in the Drebers case in the area of ​​real estate, VAT deduction and adjustment of that deduction if it concerns services (such as renovation services). We will tell you more about this in this news item.

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