ECJ VAT case involving Oblastní nemocnice Kolín Case number C-513/24 Information not available on documents, legal analysis, subject matter, systematic classification scheme, citations of case-law or legislation...
European Court of Justice
New ECJ VAT Case C-513/24 (Oblastní nemocnice Kolín) – No details known yet
Date of the lodging of the application initiating proceedings: 23/07/2024 Name of the parties: Oblastní nemocnice Kolín Source of the question referred for a preliminary ruling: Nejvyšší správní soud – Czech...
Comments on ECJ C-182/23: treatment of compulsory purchase of land – whether subject to VAT
The taxpayer, Makowit, runs a farm with dairy cattle and milk production. Some of the farm’s land was transferred to the Polish State Treasury for road construction, and the taxpayer sought guidance on whether...
Comments on ECJ C-606/22: Correcting Erroneous VAT Rate
In 2016, company B applied a reduced VAT rate to its services based on new Polish tax doctrine. The company mistakenly applied a lower VAT rate at the insistence of the tax authorities. The tax authorities now consider...
Comments on ECJ C-207/23: Legal Implications of Free Heat Transfer in Y’s Biogas Plant
Y operates a biogas plant that produces electricity and heat from biomass. They sell most of the electricity to the electricity network and donate most of the heat to entrepreneur A and company B without fixed...
Comments on ECJ C-68/23: Judgment on Vouchers: VAT Treatment and Implications for Businesses
ECJ judgment in M-GbR (C-68/23) distinguishes between single-purpose vouchers (SPVs) and multi-purpose vouchers (MPVs) for VAT purposes Case involved German reseller of country-locked X-cards issued by UK company for...
Navigating VAT Challenges in Cross-Border Supply Chains: Recent CJEU Rulings and Quick Fixes
VAT treatment for intra-EU B2B sales of goods involves zero-rating by the seller and self-assessment by the customer Tax authorities in the EU have been strict on zero-rating on the seller’s side to prevent fraud...
Understanding the Fixed Establishment Concept in EU VAT Legislation: Key Considerations and Recent Developments
Fixed establishment (FE) under EU VAT legislation refers to a business location with permanence and resources FE crucial in determining place of supply of services and accountable person for VAT purposes Tax authorities...
Technology
Customs
VAT Rates
District of Columbia Budget Bills Published with New Sales Tax Rate Included
District of Columbia budget bills have been published The bills include information about the sales tax rate Residents can review the bills to understand how the sales tax rate may be affected Source: research.ibfd.org...
South Africa’s Big VAT Changes: Impact on Food Prices and Government Revenue
President Cyril Ramaphosa announced plans to change the range of food items exempt from VAT in South Africa High food inflation has impacted poor households in South Africa The National Treasury already zero-rates many...
Paraguay Implements New Shopping Tourism Regime: VAT Exemption and Taxation Details Included
President of Paraguay issued Decree No. 2063 for new shopping tourism regime Criteria for eligibility under the regime established VAT of 10% on 12.5% of imported goods value Advanced Corporate Income Tax of 1% on...
Budget 2024: FM Promises Simplification and Rationalisation of GST Law with Proposed Amendments
Finance Minister Nirmala Sitharaman assures further simplification and rationalisation of GST regime Introduced nine changes in GST law through Finance Bill to implement GST Council recommendations Group of Ministers...