Are you an e-MSP or CPO supplying electricity via electric charging stations or related services ? Discover the VAT implications and ensure your compliance in all EU countries.
In a ruling dated 13 May 2026 (CJEU, C-603/24), the Court of Justice of the EU has clarified the VAT treatment of transfer pricing adjustments within international groups. The case concerned a Portuguese car distributor whose profit margin was adjusted at year-end to meet the target return set by the group’s transfer pricing policy. The...
Since 18 August 2025, French companies incurring business expenses in Serbia have been able to claim a refund of Serbian VAT. Serbia has formally recognised reciprocity with France, making French businesses eligible under Article 53 of the Serbian VAT Act, which allows foreign companies not established in Serbia to recover VAT on local expenses. Eligible...
A French appeals court has ruled that transporting biological samples can be VAT-exempt, provided the transport is genuinely tied to an exempt medical analysis service. The case involved a medical laboratory carrying out analyses for clients based in North Africa. Local providers collected, preserved and shipped the samples to France for testing. The French Tax...
On 27th October 2021, the Belgian authorities published Circular 2021/C/96 which clarifies the VAT exemption for transport services directly linked to the export of goods. This circular takes into account the interpretation given by the Court of Justice of the European Union in the “LC IK” case of 29th June 2017 concerning Article 146 of...
