When have you made the right choice by deviating from a longstanding practice? This may be challenging but rewarding if guided by the right principles. Undeniably, this holds true in tax cases decided ...

Seven years after relevant judgments from the CJEU, the Belgian VAT authorities now (broadly) allow the recovery of input VAT beyond the standard Belgian limitation period of three years, subject ...

Potential fraud such as the “missing trader” scheme, identify-theft tax evasion or claiming input VAT for non-qualifying expenses are probed. To address economic pressures, the government is ...

Fernando Matesanz of Spanish VAT Services examines how Case C-515/24 clarifies the scope of the VAT Directive’s standstill clause, with ramifications for Spain and beyond ...