German VAT Treatment of Hotel Ancillary Services subject to challenge before the CJEU
Germany’s long-standing VAT practice on hotel services like breakfast and parking is under EU scrutiny – CJEU ruling could change everything.
New Revenue guidance clarifies VAT rules for physical, virtual, and hybrid event admissions in Ireland
Irish Revenue Guidance sets out the VAT treatment of admission to cultural, artistic, sporting, educational, and entertainment events or similar events such as fairs and exhibitions.
Artworks now eligible for 5% reduced VAT rate
The VAT rate applicable to works of art, antiques, and collectibles is reduced to 5%. The new reduced rate applies to sales made by galleries and art dealers – currently subject to the 22% rate – as well as to imports and sales made by artists, previously subject to a 10% rate.
Supply of electricity for energy tax purposes defined
The definition of 'supply' under the Dutch Environmental Taxes Act (Wbm), directly refers to the VAT concept of 'supply'. Therefore, a 'supply of energy' might, according to VAT rules, form part of a composite supply, thus escaping energy tax.
VAT rates hike announced as of 1 August 2025
With the budget deficit running high, the government is preparing to increase both standard and reduced VAT rates as a swift measure to boost revenue.
Import VAT deferment scheme introduced in Slovakia
From 1 July 2025, Slovak VAT payers may opt to declare VAT on importations of goods to Slovakia in their VAT returns and avoid a pre-payment of import VAT to customs.
UK Court of Appeal confirms HMRC’s VAT deregistration powers in fraud linked cases
UK Court of Appeal confirms HMRC can deregister a business for VAT if it knew or should have known it was involved in transactions linked to VAT fraud—even if it also made legitimate supplies and did not directly evade tax.