European Union

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: European Union
Why appoint a mandataire fiscal ponctuel in France? Use cases, obligations and benefits for foreign companies. Complete guide.

CJEU – Customs Code reform on the horizon

On 27 June 2025, the Council of the European Union adopted its negotiating mandate to update the EU Customs Code — a key step in the ongoing effort to modernise the Customs Union. This reform builds on the European Commission’s original proposal from 17 May 2023. Member States have agreed on several key elements: A...
Country Briefs
29 July 2025

CJEU – Cityland vs. Bulgarian Tax Authorities : Towards the end of VAT deregistration practices by Local Tax Authorities

On 3 April 2025, the Court of Justice of the European Union (CJEU) issued a significant judgment in case C-164/24, Cityland EOOD, which questions the way Tax Authorities in EU Member States deregister VAT numbers. The case concerned the Bulgarian Tax Authorities’ decision to remove Cityland from the VAT register due to repeated failures to...
25 July 2025
Check the INTRASTAT / EMEBI (DEB) thresholds in the various European Union (EU) countries in 2024.
Check the VAT rates applicable in 2024 to your products and services in Europe - in the 27 countries of the European Union (EU), in Switzerland and the United Kingdom.

CJEU – VAT and false invoices

A Polish company is audited: it appears that the total amount of invoices issued does not correspond to the total amount of sales declared. The company then realized that one of its employees had issued false invoices in the company’s name. In case C-442/22 between the company and the Polish tax authorities, the Court of...
11 March 2024

Medicalized retirement homes – VAT or payroll tax

A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in VAT. Only the nature of the activity and the operator can be used to determine the materiality of VAT. This was reiterated on March 5,...
11 March 2024
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