A VAT fiscal representative might not be liable for its principal's VAT tax arrears.
Even though such liability exists in the legislation of most other EU Member States.
More on my LI page.
VAT group in the medical sector?
You can apply the VAT exemption only to the services supplied by the member of the group that fulfils all the conditions for the exemption.
The exemption does not spill over to the whole group.
More on my LinkedIN.
Taxpayers often hope that it is possible to reopen a closed VAT reporting period.
And that is indeed the case.
But relying solely on EU law in this regard is not enough.
It is better to rely on a specific basis in national law.
More on my LinkedIn.
This podcast episode is fire! 🚀 🔥
▶️ What goes on behind the scenes when cases are decided at the CJEU?
▶️ How are the Advocates General’s opinions really drafted?
▶️ Who writes them, and who has no influence?
On YouTube Vatvocate Channel
Associations, public bodies, public authorities, foundations, public sector, non-profits...
It is difficult to say if entities there are subject to VAT.
It turns out that - for the most part - they are.
More on my LinkedIN.
Transfer of a going concern (the whole enterprise) in VAT is - in principle - neutral (outside the scope of VAT).
But life brings different tricky scenarios.
More on my LinkedIN.
The VAT gap dropped for 9 years straight.
When the COVID hit, it should go up. But it kept dropping.
How ❓
And why is it rising again now ❓
My conv with Grzegorz Poniatowski-lead researcher behind the European Commission's VAT GapReport 2025. On YouTube Vatvocate Channel
@DamKazmierczak Widze ze wziales kompleksowo pod uwage kolejne poziomy drabiny eskalacyjnej, przeplywy strategiczne na oceanie swiatowym, balansowanie w miedzymorzu, hedgowanie sie usa na dolarze, prawdopodobienstwo utrzymania prymatu. Wiem,BoDuzoO tymSluchamItylkoWtedyMoznaDoTakichWnioskowDojsc