Davide Morabito

Jul 22, 2024 | news.bloombergtax.com | Laurent Chetcuti |David Duffy |Esther Freitag |Agnieszka Laskowska |Davide Morabito

In this report, KPMG professionals from Germany, Ireland, Austria, France, Poland, and Italy discuss recent important value added tax (VAT) rulings from the Court of Justice of the European Union (CJEU). These decisions touch on topics such as VAT relief on bad debts, recovery of overcharged VAT, cross-border supply chains, the concept of fixed establishment for VAT purposes, and the VAT treatment applicable to vouchers.