| Court |
Tax |
Link |
Take-away |
| CAAD |
CIT |
Here |
Subsistence allowance related to travel by the worker’s own vehicle only if the respective map indicates the “purpose of the travel” and the “length of stay”; travel by workers made available to other entities will not be accepted unless the amount has been (re)invoiced to those entities. |
| CAAD |
PIT |
Here |
If there is a divergence between Annex J of the IRS Declaration and the Model 13 submitted by the Bank regarding a securities sale transaction, it is up to the taxpayer to prove that the Model 13 is wrong (when in doubt, the Model 13 is valid). |
| CAAD |
PIT |
Here |
The 4-year IRS limitation period is counted from the end of the year in which the taxable event occurred (e.g. 31/12/2016) and is only fulfilled with the notification of the assessment act to the taxpayer by registered letter with acknowledgement of receipt (therefore the 2016 assessment received on 18/01/2021 has already expired). |
| TCAS |
CIT |
Here |
Serious accounting omissions and inaccuracies justify recourse to indirect methods, and the use of a weighted average for a certain sector of activity and a certain region is an appropriate model for indirect valuation. |
| STA |
PIT |
Here |
Pigeon racing, even if sporadic, constitutes an economic activity taxed under Category B of the IRS, and may be registered under Code 151 IRS – “1323 Sportsmen”. |
| STA |
CIT |
Here |
The tax transparency regime is not applicable to companies of Insolvency Administrators, since the activity of the Judicial Administrator is not specifically provided for in the table referred to in Article 151 of the IRS Code. |
| TJUE |
VAT |
Here |
The application of different penalties for the same act may not be permitted under the Charter of Fundamental Rights of the European Union |
| TJUE |
VAT |
Here |
The rental of fixed installation equipment and machinery may be exempt from VAT where it is an ancillary supply to the principal supply of the rental of a building (exempt from VAT) and forms with the latter a single economic supply |
| TJUE |
VAT |
Here |
The obligation to settle VAT on waste that has been sold or proved to have been destroyed or disposed of is not permitted |
| CAAD |
VAT |
Here |
The compensation for breach of contract, provided for in a penal clause, the amount of which was established by final arbitration award, is not subject to VAT, in accordance with article 16(6)(a) of the CIVA |
| TJUE |
VAT |
Here |
Article 132(1)(g) of the VAT Directive does not make the grant of the exemption in question subject to any requirement relating to the place where the services referred to in that provision must be physically carried out |
| TCAS |
VAT |
Here |
The AT has the burden of proving that the customer indicated on invoices for construction services is not the true customer (and taxable person) to justify additional VAT assessments made to the supplier |
© Jacob Dahgren