The decision of the European Court of Justice in the Lexel AB case raises questions whether the valid business reason exception of...
We all know the difference three little words can make. But in the case of VAT, those three little words turn out not to be "I love you"...
According to a German saying, “before the court and at sea, one is in God's hands.” The CJEU’s decision in Blackrock shows that, for...
Or at least not automatically. A company established outside the EU does not have a fixed establishment for VAT purposes in an EU Member...