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VAT: Recovery right on the basis of cross-border use costs

  • News
On January 24, 2019, the Court of Justice of the European Union rendered its judgment in the Morgan Stanley & Co International plc case (case no....
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Insurance premium tax: CJEU decision on location of risk

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The case concerned insurance policies for M&A transactions and the CJEU judgment provides a welcome clarification.
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VAT exemption on individual investment management where funds are pooled

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On November 8, 2018, the groundbreaking judgment that the Court of Appeal in Amsterdam had rendered on the VAT exemption for the management of...
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Partial VAT recovery for costs related to hire purchase agreements

  • News
On October 18, 2018, the Court of Justice of the European Union delivered its judgment in the Volkswagen Financial Services (UK) Limited case...
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VAT: Cross border pro rata applies to costs incurred by fixed establishment

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On October 3, 2018, the Opinion issued by the Advocate General to the Court of Justice of the European Union in the Morgan Stanley & Co International...
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