In its decision rendered recently, the European Court of Justice (‘ECJ') in the case of Tibor Farkas (C-564/15) has addressed an important issue relating to liability of recipients under the provisions of the European VAT regulations (as implemented in Hungry) and the penal consequence which...

In its decision rendered recently, the European Court of Justice (‘ECJ') in the case of Commissioners for Her Majesty's Revenue and Customs v. Brockenhurst College (C-699/15) has addressed an important issue relating to scope of exempt services and extending such exemption to “closely...

In its decision rendered recently, the European Court of Justice (‘ECJ') in the case of Litdana UAB (C-624/15, decision dated 18.05.2017) has dealt with a crucial issue as to the position of the right of output supplier in the context of his compliance vis-à-vis the non-compliance on the part...

A recent decision of the European Court of Justice (‘ECJ') sheds considerable light over entitlement of a taxpayer to claim input tax credit. In the case of Întreprinderea Individuală Dobre M. Marius (C-159/17, decision dated 07.03.2) [ECLI: EU:C:2:161] the ECJ has dealt with the finer...

Obtaining tax-refund is generally considered a dreaded scenario. Claiming interest on delayed refund is all the more odious. A survey of judicial opinion reveals that across jurisdictions the tax-authorities contest interest on delayed defrayment of refund. The rationale for the contest seem...

Whether or not an appellate forum, which is vested with the power to modify or annul the order of the lower authority towards curing its defects, has the power to remand the matter to the authority to decide afresh on all or specified issues, is one source of considerable controversy in...

In a recent decision Shields & Sons Partnership - C-262/16 the European Court of Justice (‘ECJ') has adverted to the nuances of composition scheme in the context of Value Added Tax models. This decision examines the rationale for introduction of such scheme, which is the administrative...

Recently the Haryana Goods and Service Tax (‘GST’) authorities have issued “guidelines regarding circumstances in which input tax credit has to be blocked …” in case of certain taxpayers (‘Guidelines’). It appears that these Guidelines are directed towards certain taxpayers who are...

The European Court of Justice (‘ECJ’) recently examined the statutory provisions in the context of European Value Added Tax (‘VAT’) regulations to opine upon the extent of restrictions that can be imposed upon entities which are under liquidation. This decision addresses a situation...