- The DGT analyzes deduction of VAT and depreciation charges for personal income tax purposes in the construction of a principal residence of a performer used partially for their activity as performer
- Mediation services for hiring a Spanish football player in a foreign team are not subject to VAT if effective use or enjoyment of the services in Spain is not proved
- Services provided as a music composer are subject to and exempt from VAT
- Swimming classes given to people with disabilities by self-employed teachers are subject to and not exempt from VAT
- The tax authorities cannot deny the right to deduct VAT on advertising services in a motor racing championship due to considering that the price for the service is excessive
- The Court of Justice of the European Union permits the application of a reduced rate of VAT to services provided by a fitness club
Source Garrigues/Taxand
Latest Posts in "European Union"
- Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?
- Briefing document & Podcast: ECJ VAT C-622/23 (RHTB) – VAT Implications in Work Contract Cancellations
- New GC VAT Case: C-689/25 (British Company) – No details known yet
- Comments on ECJ Case C-726/23 (Arcomet) – ECJ clarifies VAT rules for Transfer Pricing adjustments in intragroup transactions
- ETAF Calls for Modern, Harmonised VAT Rules for EU Travel and Tourism Sector Reform
