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Insights
Stay ahead of the curve with our insights page, your go-to source for the latest industry insights and updates. Follow our blog for a curated collection of articles that delve into the trends shaping our industry landscape.
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Triangular VAT Simplification in Complex EU Supply Chains: Lessons from Case T-646/24
The EU General Court’s judgment in case T-646/24, delivered on 3 December 2025, clarified the application of the VAT simplification regime for triangular transactions within complex intra-EU supply chains. The case addressed whether this simplification, typically applicable to three parties (the ABC scheme), could also apply to chains involving four operators (a “quadrangular transaction”).
Dec 15, 20251 min read
VAT and in-game currencies: CJEU Case C-472/24 ‘Žaidimų valiuta’ MB
On the 11th September, AG Kokott delivered its opinion in the Lithuanian case involving the trading of in-game currencies, specifically Runescape gold.
Sep 15, 20252 min read
ECJ C-436/24 (Lyko Operations) – Questions – Interpreting VAT Directive: Loyalty Points as Vouchers.
On 11th September 2025, the AG issued its opinion on VAT cases that could have had an impact on how point systems (used a lot by supermarkets) are presently treated for VAT purposes:
Sep 12, 20251 min read
Partial Attribution in VAT: A Guide for Businesses in Malta
Malta, as a member state of the Partial attribution is a method used by businesses to figure out how much VAT (Value Added Tax) they can get back when they buy things for their company.
May 16, 20252 min read
Major VAT Changes for SMEs in Malta – Effective 2025
The Maltese government has announced significant changes to the Value Added Tax (VAT) system for small and medium enterprises (SMEs), set to
Apr 9, 20253 min read
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