Michaela Merz


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EU – Welmory case – next round


The Supreme Administrative Court in Poland ruled on the Welmory case. Even though the case went through Court of Justice of the European Union (CJEU, C-605/12) back to the final instance in Poland – nothing seems certain whatsoever. Many would have expected the court following CJEU argumentation and probably confirming existence of fixed establishment in Poland. This, however, turned out not to be the case. Continue reading


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CJEU is going to rule on the VAT treatment of bitcoins


PwC_R_Madelein.Henning_SouthAfrica_Jhb_P_CW_0006.JPGOn 2 June 2014, the Supreme Administrative Court of Sweden submitted a request for a preliminary ruling to the Court of Justice of the European Union (“CJEU”) asking the CJEU to rule on whether the exchange of bitcoins for “fiat” currencies and vice versa is to be considered as a supply of service and if so, whether the exchange transactions of bitcoins fall within the scope of the exemptions for financial services. Continue reading


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CJEU: Services supplied by a non-EU headquarters to its EU branches are subject to VAT


I would like to share with you the latest news on a CJEU decision:

Services supplied by a non-EU headquarters to its EU branches are subject to VAT
The Court of Justice of the European Union (CJEU) recently handed down a controversial decision in a significant case on whether VAT is chargeable on the recharge of the costs incurred by a non-EU headquarters to an EU branch which is a part of a VAT group.

For further details please click here