Key Court Of Justice Of The European Union Decisions Of 2020: Interpreting VAT In Europe [On demand]

Aired Tuesday 19 January 2021

Host: Johan Van Der Paal

Presenters: Charlotte Degadt, David Walters

A number of significant VAT cases were decided by the CJEU in 2020. Cases reaching the Court concern indirect tax across the EU, and clarify important points affecting organisations in the region. What are the implications for your
organisation’s approach to indirect tax? Cases we’ll discuss include:

• Dong Yang on whether subsidiaries can create fixed establishments for a business.
• SK Telecom on use and enjoyment.
• Vodafone Portugal on early termination charges.
• CHEP Equipment Pooling on movements of own goods.
• A look ahead at upcoming cases.

Keep up-to-date on the impact of key CJEU decisions.