judgment Archives - Diligens Tax Consulting

Judgment of the CJEU. Possibility of reducing the VAT tax base, by an insurer, in relation to uncollected credits. Case C-482/21 Euler Hermes SA

21 February, 2023

The litigation corresponds to a company that carries out an insurance activity, committed to indemnify its policyholders in the event of non-payment by their clients, raising the amount of [...]

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Moment in which the transmission of the power of disposal takes place in a supply of goods. ECJ’s judgment of April 23, 2020. Herst SRO

8 May, 2020

As it is known, the transfer of the power of disposal over a property that determines a taxable supply of goods in VAT does not necessarily coincide with the transmission of the power of disposal [...]

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The reimbursement of costs related to the displacement of a manager to its subsidiary constitutes an operation subject to VAT. ECJ’s judgment of March 11, 2020.

27 March, 2020

A company displaced a manager to its subsidiary, to develop a position of manager in one of its establishments. As a consequence of this displacement, the subsidiary received from its parent [...]

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REFUSAL OF VAT EXEMPTION FOR EXPORT WHEN THE RECIPIENT IS NOT THE PURCHASER. JUDGMENT OF THE ECJ “UNITEL” OF OCTOBER 17, 2019

25 November, 2019

In this litigation, the Tax Administration of Poland denied the application of the VAT exemption for export of goods to an entity that had sold mobile phones to two Ukrainian entities, having [...]

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