Europe

The Swedish VAT Act faces change after the Supreme Administrative Court ruled it fails to fulfil the EU’s requirements of clarity, precision, and transparency, reports Ellie Kvistrum of KPMG Sweden

A CJEU ruling has recognised the right of EU member states to apply different VAT rates depending on the method of supply of foodstuffs and beverages, reports Fernando Matesanz of Spanish VAT Services

Karolina Ibranyi-Matkovits and Michal Stepien of Deloitte Luxembourg summarise crucial research on how debt capacity is managed across Europe, and outline how taxpayers are building sustainable positions.