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Welcome to the European Tax Blog.

Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.

31 results for: vat
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Registered charities in the UK benefit from a broad exemption from most tax, so they might be forgiven for assuming that they are also...
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The CJEU’s judgment in Case C-156/20 Zipvit v HMRC clarifies that, for the purposes of Article 168(a) of the Principal VAT Directive, VAT...
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On 7 December 2021, the EU Council agreed on a proposal to update rules on value added tax (VAT) rates. This proposal builds on the 2016...
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In a decision dated 11 December 2020 (Valueclick case), previously covered in this blog, the French Administrative Supreme Court (Conseil...
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The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their...
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The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst...
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Following a previous post on the Spanish VAT rules for UK taxpayers after Brexit, this post addresses the so-called use and enjoyment VAT...
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Clashes between deeming provisions in a complex tax code inevitably give rise to tricky technical questions and, quite often, litigation....
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The UK’s headline corporation tax rate is set to rise to 25% from April 2023 (with a commensurate increase in the diverted profits tax...
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In broad terms, general anti-abuse rules tend to lead to uncertainty insofar as they are built on vague legal concepts such as the...
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The UK left the EU on 31 January 2020, but the UK/EU Withdrawal Agreement provided for a transition period during which the UK continued...
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Although the UK left the EU at 11pm on 31 January 2020, most people would not have noticed any change because the effect of the...
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Yesterday HMRC published a call for evidence on VAT and the sharing economy.It is another piece in the puzzle of whether and how tax...
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The co-chairs of the EU-UK Joint Committee stated that, following their meeting on 8 December 2020, agreement in principle had been...
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On 22 October 2020, the European Commission published an inception impact assessment for the review of the VAT rules for financial and...
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According to the latest news, it appears that, following a report from the Spanish Independent Fiscal Accountability Authority (Airef) on...