Administrative obligations, Compliance, Digital platforms, Distance selling, EU law, EU/EEA, Supplies, VAT

(Maastricht University, PwC Netherlands, ‘s-Gravenhage Court of First Instance)/ /Leave a comment

Last month, the second edition of the book ‘Fundamentals of EU VAT Law‘ was published.[1] It was written by Herman van Kesteren, Simon Cornielje, Frank Nellen and me. The second edition received a major update and contains – among other things – new key CJEU case law and new EU VAT legislation (such as the…

Direct or General Costs, EU/EEA, Holding company, Share Dealings, VAT

(Maastricht University, PwC Netherlands, ‘s-Gravenhage Court of First Instance)/ /Leave a comment

The VAT treatment of the issue, acquisition, holding and sale of shares has become a rather complicated affair over the last thirty years. The case law of the Court of Justice of the European Union (CJEU) on this topic is fundamentally ambiguous, causing serious legal uncertainty among businesses [1]. In its judgment in C&D Foods…