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Découvrez ce qui déclenche un audit de Sales Tax, comment se déroule le processus d'audit et les meilleures étapes de préparation pour réduire le risque et rester conforme.
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aperçus
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July 28, 2026· 6 minutes
Serkan Yilmaz
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July 27, 2026· 13 minutes
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Ce que lisent les professionnels
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Vue d'ensemble
Affaire Generali Seguros : traitement en matière de VAT des véhicules accidentés
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Vue d'ensemble
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Une décision de l'ECJ crée des risques de VAT pour les banques autrichiennes en qualifiant une exonération nationale de VAT d'aide d'État, ce qui pourrait déclencher des réévaluations rétroactives de VAT.
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Vue d'ensemble
La ECJ tranche contre l'Allemagne dans l'affaire d'accise Brenntag
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pays-bas
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De nos analystes
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01
Vue d'ensemble
VAT de l'UE : les règles d'exonération TOGC pour les donations d'entreprises clarifiées
Serkan Yilmaz · July 27, 2026
13 minutes
02
Vue d'ensemble
Affaire néerlandaise de fraude à la VAT : déduction de la VAT en amont refusée
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Australie
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Analyses de décisions de justice
Ce qui vient d'être décidé
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Cour de justice de l'Union européenne
T‑268/25
L'ECJ conteste la règle danoise de détention à 100 % pour les groupes TVA
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Cour de justice de l'Union européenne
Affaire C‑42/22
Affaire Generali Seguros : traitement en matière de VAT des véhicules accidentés
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Cour de justice de l'Union européenne (ECJ)
C‑360/25
Une décision de l'ECJ crée des risques de VAT pour les banques autrichiennes
Une décision de l'ECJ crée des risques de VAT pour les banques autrichiennes en qualifiant une exonération nationale de VAT d'aide d'État, ce qui pourrait déclencher des réévaluations rétroactives de VAT.
VATabout · Affaires ECJ, expliquées
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ECJ VAT Group Ruling: Denmark's 100% Ownership Rule Explained
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