Introduction In two previous posts on this blog (1 and 2), the author analyzed the VAT treatment of activities carried out by public entities, particularly public entities that offer radio and television services. Case C-21/20 referred to the Court of Justice of the European Union (CJEU) by a Bulgarian court, and in which various aspects…

In the first part of this article, the authors provided an overview of the Blackrock case. In the second part of this article, the authors consider the DBKAG case and reflect on the impact that these decisions have on businesses in the short and mid-term. 2.2 Is the supply of a specific software capable of…

In this article, which is divided in two parts, the authors consider two judgments from the Court of Justice of the European Union (CJEU) in respect of the VAT exemption for the management of funds. In particular, the authors examine how these judgments deal with the issue of digitalisation and outsourcing. Part 1 of this…

Back in 2000, computer gaming was revolutionized. Instead of sports games, ego shooters or other genres, people caught an interest in ‘virtual living’.  Games offered an extensive life simulation. To an – at that time – unprecedented degree, people could live their lives virtually. Disregarding the why behind what drives players, it is undeniable that…

Much controversial research released by the World Health Organization (WHO) at the end of March 2021 has concluded that the inception of the COVID-19 disease is likely due to a crossover of the SARS-CoV-2 virus from animals to humans. Although not unprecedented as an accident, the chances of viruses crossing over from other species to…

The VAT treatment of the activities carried out by public entities has traditionally been a source of debate. Article 13 of the VAT Directive offers a short and limited regulation of the activities of public entities for VAT purposes. Generally speaking, the activities of public entities acting as such (that is to say: when using…

Introduction The first part of my reflections on case C-77/19 Kaplan International Colleges UK (further referred to as Kaplan) concerned the relationship between membership in a VAT group on the one hand and a cost-sharing group on the other. In this article, I will comment on the questions referred to the CJEU, which the Court…

On 18 November 2020, the CJEU delivered its judgment in case C-77/19 Kaplan International Colleges UK[1] (I will further refer to it as Kaplan). The questions which had been referred by the UK national court in the case had raised hopes that the CJEU would provide important clarifications as to the geographical scope of application…

On 4 March 2021, the CJEU issued a ruling on Frenetikexito (Case C-581/19) that is bound to throw Portuguese gym-goers off-balance. For some time, the Portuguese tax authorities have been assessing VAT on nutrition counselling provided by fitness studios on the basis such services are dependent and ancillary to fitness training. In a series of…

Introduction Real-time reporting is high on the European Union (EU) policy agenda. Hungary, Italy and Spain already implemented such a system, whereas France and Poland are planning to do so. Now that real-time reporting is even on the political table in Germany, it is not a question of if, but of when all EU Member…

Eleonor Kristoffersson (professor in tax law at Orebro University and visiting professor at Gävle University and Linköping University, Sweden)* Before the 1950s, no country applied Value Added Tax (VAT). Today, more than 70 per cent of the world’s population lives in countries with VAT, also called goods and services tax (GST). In this blog, the…

Introduction Article 11 of the VAT Directive allows EU Member States (MS) to regard as a single taxable person a group of persons established in their territory who, while legally independent, ‘are closely bound to one another by financial, economic and organisational links’. The lack of further specification about how this provision should be interpreted…

Introduction In today’s world, many things have become more intuitive – user interfaces of electronic devices, the way the merchandise is advertised, and how information is delivered. This contention seems to apply to communication in general: we have less time, energy, or resources to absorb information. Therefore, those who provide such information, do it in…

The digitization and globalization of the economy have created a challenging environment to enforce tax rules and ensure tax compliance. Ever since the OECD’s release of the Action Plan on Base Erosion and Profit Shifting (BEPS)[1], the taxation of the digital economy has been under scrutiny from both a direct and indirect tax perspective. The…