Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme

The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.

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CJEU: the purpose of the sale of shares may limit VAT recovery right

November 12, 2018
On November 8, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the C&D Foods case (C-502/17). The case concerned the recovery of VAT on costs related to a ...

CJEU: VAT recovery also permissible for unsuccessful acquisition

October 18, 2018
On October 17, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the Ryanair case (C-249/17). The case concerned the Irish airline Ryanair, which had incurred c ...

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