Tax News Daily
The latest tax news from around the world, summarised and tagged for tax professionals. Updated twice daily.
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Roadtrip through ECJ VAT Cases – VAT Cases referring to the Charter of Fundamental Rights of the EU
This article explores European Court of Justice VAT cases that reference the Charter of Fundamental Rights of the EU, examining how fundamental rights principles intersect with VAT law. The analysis covers cases where taxpayers or tax authorities have invoked charter provisions—such as the right to an effective remedy, right to property, and ne bis in idem—in VAT disputes. The piece provides a thematic roadmap through ECJ jurisprudence, highlighting how fundamental rights considerations shape VAT assessments, penalties, and procedural protections across EU member states.
ECJ & General Court VAT Cases decided in 2026
This article provides a comprehensive compilation of VAT cases decided by the European Court of Justice and the EU General Court during 2026. It serves as a running reference guide for tax practitioners tracking ECJ VAT jurisprudence throughout the year. The cases cover a broad range of VAT issues including deduction rights, place of supply, exemptions, fraud, and procedural matters. The resource is regularly updated as new judgments are issued, making it a practical tool for monitoring how EU VAT law is being interpreted and applied by the bloc's highest courts.
ECJ C-158/25 (AEDT and État du Grand-Duché de Luxembourg) – Judgment – Directors’ Joint & Several VAT Liability & the Right to an Effective Remedy
The ECJ has issued its judgment in Case C-158/25 (AEDT v Luxembourg), addressing whether company directors can challenge VAT assessments for which they are held jointly and severally liable without having first received prior notification of those assessments. The case examines the compatibility of Luxembourg's rules on directors' VAT liability with EU fundamental rights, particularly the right to an effective remedy under the Charter. The ruling has significant implications for how member states may enforce secondary VAT liability against directors and the procedural safeguards that must be afforded to them.
Dominican Republic Launches Public Consultation on the Tax Treatment of Software
The Dominican Republic has launched a public consultation regarding the tax treatment of software, inviting stakeholders to provide input on how software products and services should be classified and taxed. This initiative reflects growing regulatory attention to digital goods and services taxation in Latin America. The consultation likely addresses questions around whether software is treated as a good or service for VAT/sales tax purposes, licensing versus sale distinctions, and potential digital services tax implications. The outcome could significantly impact both domestic and foreign software companies operating in or selling into the Dominican Republic.
Comments on T-268/25: Danish requirement of 100% interest for VAT grouping contrary to EU law
A commentary on Case T-268/25 examines whether Denmark's requirement of 100% ownership interest as a condition for VAT grouping is contrary to EU law. The case challenges the strictness of Denmark's threshold, which may conflict with the EU VAT Directive's provisions on VAT groups, which allow member states flexibility but within certain limits. The analysis suggests Denmark's rigid 100% requirement could be disproportionate and incompatible with EU principles, potentially opening the door for companies with majority but not full ownership stakes to qualify for VAT grouping arrangements.
Navigating VAT Registration: A Guide for Non-EU Businesses Entering the EU and UK
This guide assists non-EU businesses seeking to navigate VAT registration requirements when entering the EU and UK markets. It covers key triggers for VAT registration obligations, including supply of goods and services, distance selling thresholds, and the EU's OSS (One Stop Shop) scheme. The guide also addresses UK-specific post-Brexit VAT rules, which now operate independently from the EU framework. Practical guidance is provided on registration procedures, compliance obligations, appointing fiscal representatives, and managing cross-border VAT efficiently for businesses unfamiliar with European VAT systems.
VAT IT listed as a Pre-Approved e-Invoicing Service Provider (ASP) by the UAE Ministry of Finance
VAT IT has been officially listed as a pre-approved e-invoicing Accredited Service Provider (ASP) by the UAE Ministry of Finance, marking a significant milestone for the company and for the UAE's developing e-invoicing infrastructure. This accreditation allows VAT IT to offer compliant e-invoicing solutions to businesses operating in the UAE as the country advances its electronic invoicing mandate. The listing signals growing momentum in the UAE's digital tax administration modernisation efforts and provides businesses with a vetted technology partner for achieving e-invoicing compliance.
Can New York City Tax Itself Out of Traffic?
New York City's congestion pricing scheme raises the question of whether taxation can effectively reduce urban traffic. The article examines the economics of congestion pricing as a traffic management tool, analyzing how tolls and fees imposed on vehicles entering central Manhattan function as a de facto tax. It explores the policy tradeoffs between revenue generation for public transit and behavioral change among drivers, assessing whether financial disincentives are sufficient to meaningfully shift commuter habits and reduce congestion in one of the world's most traffic-dense cities.
CIT Issues Order with Specific Updates Related to CAPE Phase 3 Finally Liquidated Entry Eligibility for IEEPA Refunds
The Court of International Trade (CIT) has issued an order with specific updates regarding CAPE Phase 3 and finally liquidated entry eligibility for IEEPA (International Emergency Economic Powers Act) refunds. This ruling addresses which customs entries qualify for refunds under IEEPA tariff provisions, clarifying eligibility criteria for importers seeking to recover duties paid. The decision has significant implications for companies that have had entries finally liquidated under Customs procedures, affecting their ability to claim refunds on tariffs imposed under IEEPA authority. This development is part of ongoing litigation surrounding IEEPA-based trade measures and associated duty refund claims.
Bloomberg: AMC Theater’s Valuation Was Excessive, Says Arizona Tax Court
An Arizona Tax Court has ruled that AMC Theater's property valuation was excessive, in a case with implications for commercial real estate tax assessments. The decision challenges the assessed value used to calculate property taxes owed by the cinema chain, suggesting local tax authorities overestimated the property's worth. Such rulings can significantly impact municipal tax revenues and set precedents for how entertainment venue properties are valued for tax purposes. The case highlights ongoing disputes between large commercial property owners and local tax assessors over fair market valuation methodologies in the context of property tax obligations.
IEEPA Tariff Refund Update: CIT Will Order Reliquidation of Some Finally Liquidated Entries
The Court of International Trade (CIT) is set to order reliquidation of certain finally liquidated entries related to IEEPA tariffs, potentially resulting in refunds for importers. This development follows legal challenges to tariffs imposed under the International Emergency Economic Powers Act (IEEPA), with the court addressing how Customs and Border Protection must handle entries that have already been liquidated. Importers affected by these tariffs should monitor reliquidation orders closely, as the ruling could open pathways to recover duties paid on qualifying entries during the relevant period.
Court Upholds EUR 143,844 VAT Refund Claim
A court has upheld a VAT refund claim of EUR 143,844, affirming the taxpayer's right to recover the disputed amount. The ruling reinforces procedural and substantive VAT recovery rights, potentially offering guidance for businesses pursuing similar refund claims. The decision highlights the importance of properly documented VAT positions and the availability of judicial recourse when tax authorities contest refund applications. Businesses operating in the jurisdiction should take note of the court's reasoning as it may set a precedent for future VAT refund disputes and strengthen the legal framework supporting input tax credit and refund entitlements.
Africa Tax in Brief: Latest Regional Tax Developments
This briefing covers the latest tax developments across African jurisdictions, summarizing recent legislative, regulatory, and administrative changes affecting businesses operating in the region. Topics likely span corporate income tax updates, VAT reforms, transfer pricing rules, and other fiscal measures introduced by various African governments. The publication serves as a regional digest for tax professionals and multinationals monitoring compliance obligations and policy shifts across multiple African countries. Staying current with these developments is critical given the rapidly evolving tax landscape on the continent and increasing enforcement activity by revenue authorities.
OECD Consultation on Intra-Group Services Guidelines
The OECD has launched a public consultation on updated guidelines governing intra-group services, a key area of transfer pricing that determines how charges between related entities for shared services are priced and documented. The consultation seeks stakeholder input on proposed revisions that could affect the application of the arm's length principle to low-value-adding services, benefit tests, and markup standards. Multinationals and tax advisers are encouraged to submit comments as the outcome will influence international transfer pricing standards and compliance requirements globally, potentially reshaping how intercompany service arrangements are structured and defended before tax authorities.
VAT Invoices, Formal Defects and the Right to Deduct: The Evolution of the CJEU’s Case Law
This article examines the evolution of Court of Justice of the European Union (CJEU) case law regarding VAT invoices with formal defects and their impact on the right to deduct input VAT. It explores how the CJEU has progressively distinguished between substantive requirements, which are essential for VAT deduction rights, and formal requirements, where defects do not necessarily forfeit deduction rights if the underlying transaction is genuine. The analysis covers key judgments shaping how tax authorities across EU member states must treat invoices with technical errors or missing information when assessing taxpayers' deduction claims.
DT-05-2026: El Desafío de la Regla de Beneficios Infra-gravados (UTPR) en el marco de los convenios para evitar la doble imposición
This CIAT working paper examines the challenges posed by the Undertaxed Profits Rule (UTPR) under Pillar Two in relation to existing double tax treaties. The UTPR, as a backstop mechanism within the global minimum tax framework, raises complex questions about its compatibility with bilateral tax conventions, particularly regarding non-discrimination clauses and treaty overrides. The paper analyzes how the UTPR interacts with treaty obligations, potential conflicts that may arise when countries implement the rule domestically, and possible approaches to resolving tensions between the global minimum tax rules and existing double taxation agreements.
CJEU Fact Sheet: The deduction of value added tax
A CJEU fact sheet examining the rules governing VAT deduction under EU law. The document covers the conditions and limitations businesses must meet to recover input VAT, including the link between taxable inputs and taxable outputs, proportional deduction for mixed-use goods and services, and adjustments to initial deductions. As a Court of Justice of the European Union reference document, it consolidates key jurisprudence on VAT deductibility, serving as a practical guide for practitioners navigating EU VAT recovery rules across member states.
CJEU Research Note: Application of the VAT system to the activity of members of the board of directors of a public limited company
A CJEU research note analysing whether the activities of board of directors members at a public limited company fall within the scope of the EU VAT system. The note examines whether such individuals act as independent economic operators supplying services for consideration, or whether their role is too closely integrated with the company to constitute an independent taxable activity. The analysis draws on EU VAT Directive provisions and relevant ECJ case law to determine VAT treatment of director remuneration and governance roles.
The Always-On Finance Function: How AI and regulated networks are redrawing compliance and operations
This article from Sovos explores how AI and regulated compliance networks are transforming finance functions into always-on, real-time operations. It examines how continuous transaction controls, e-invoicing mandates, and VAT compliance requirements are driving businesses to adopt automated, integrated tax technology solutions. The piece highlights how traditional periodic compliance models are being replaced by real-time data exchange with tax authorities, forcing finance teams to rethink processes, systems, and organizational structures to meet evolving regulatory demands while leveraging AI-driven automation for greater accuracy and efficiency.
Key VAT updates for July 2026
Saffery's July 2026 VAT update covers the latest developments in UK and international VAT legislation, case law, and HMRC guidance. The publication provides practitioners and businesses with a roundup of significant VAT changes, tribunal decisions, and policy developments relevant for the month. It serves as a reference point for finance and tax professionals needing to stay current with evolving VAT obligations, compliance requirements, and planning considerations across various sectors and transaction types.
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