Tag - Composite supply

Slovakia

Electric Vehicle Charging Abroad: VAT Treatment and Refund Eligibility for Slovak Companies

7 days ago

New Zealand

Tax Status of Serviced Apartment Accommodation with Mandatory Hospitality Services in Retirement Villages

1 week ago

Italy

Reduced 10% VAT Rate Applies to Parking and Umbrella Rental at Amusement Parks

1 week ago

European Union Germany

Analysis of ECJ-cases on VAT for Ancillary Services in German Accommodation Sector

2 weeks ago

France

State Council Establishes Single VAT Regime for Mixed-Use Hotel Premises Rentals

2 weeks ago

European Union

Comments on ECJ C-808/23 (Högkullen) – ECJ Rules Against Automatic Single Supply Treatment for Intra-Group Management Services

3 weeks ago

Sweden

Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences

3 weeks ago

United Kingdom

HMRC Updates VAT Guidance on Overage Payments in Property Transactions

3 weeks ago

United Arab Emirates

UAE VAT Executive Regulation Amendments: Key Updates on Definitions and Supply of Goods Rules

4 weeks ago

European Union

Comments on ECJ C-409/24-C411/24 – Accommodation landlords must split supplies for VAT purposes (AG Opinion)

1 month ago

European Union

Comments on Opinion in ECJ C-409/24, C-410/24, C-411/24: Hotels must split services for VAT, including breakfast

1 month ago

European Union

Roadtrip through ECJ Cases – Focus on ”Composite supplies”

1 month ago

European Union Germany

ECJ VAT C-409/24, C-410-24, C-411/24 – AG Opinion – VAT Treatment of Ancillary Services: Separate Standard Rate Taxation Allowed

1 month ago

Netherlands

Court Rules Low-Care Hospice Room Rentals with Meals Subject to VAT, Allowing Tax Deduction

1 month ago

Germany

Tenant Electricity Supply Constitutes Independent Taxable Delivery According to Münster Tax Court

1 month ago

Netherlands

Hospice services are taxable composite services and are VAT deductible

1 month ago

United Kingdom

Understanding VAT on UK Meal Deals: Guidance for Businesses and Consumers

1 month ago

United Kingdom

JPMorgan Chase Bank NA v HMRC: VAT Dispute on Intra-group Service Taxability, Appeal Dismissed

1 month ago

Finland

VAT Treatment of Security Phone Rental and Monitoring Services: Independent or Combined Offerings?

2 months ago

United States

New York ALJ Rules Telecom’s FUSF Fees in Bundled Services Subject to Sales Tax

2 months ago

France

Clarifications on VAT Rules for Composite Offers in Television Service Subscriptions

2 months ago

Germany

Federal Fiscal Court Rules on VAT Allocation for Discounted Restaurant Menus

2 months ago

United Kingdom

Tribunal Rules Separate Supplies in United Carpets Case, Rejects Legitimate Expectation Claim Against HMRC

2 months ago

Poland

VAT Rates for Complex Services Determined by Binding Tax Information, Not Individual Interpretation

2 months ago

Germany

BFH Rejects “Food-and-Paper” Method for Allocating Total Price in Discounted Combo Offers

2 months ago

European Union

Comments on ECJ C-808/23: Intra-Group Charges – Establishing the Taxable Amount for VAT Purposes

3 months ago

United Kingdom

United Carpets Case: Single or Multiple Supplies in VAT Tribunal Decision

3 months ago

European Union

Comments on ECJ C-808/23: Holding Services to Subsidiaries Are Not a Single Taxable Supply

3 months ago

European Union

Briefing document & Podcast: ECJ VAT C-427/23 VAT Refunds for Non-EU Customers: Taxable Services or Exempt?

3 months ago

Poland

Are alcoholic beverages and erotic dance services composite supplies?

3 months ago

United Kingdom

UK Tribunal Rules Intra-Group Services Taxable, Dismissing JPMorgan’s VAT Exemption Appeal

3 months ago

United Kingdom

United Carpets Wins Appeal: Fitters Are Independent Contractors, No Composite VAT Supply

3 months ago

United Kingdom

United Carpets Ltd v HMRC: VAT Supply of Flooring and Fitting Services Dispute Resolved

3 months ago

Tag - Composite supply

Electric Vehicle Charging Abroad: VAT Treatment and Refund Eligibility for Slovak Companies

Tax Status of Serviced Apartment Accommodation with Mandatory Hospitality Services in Retirement Villages

Reduced 10% VAT Rate Applies to Parking and Umbrella Rental at Amusement Parks

Analysis of ECJ-cases on VAT for Ancillary Services in German Accommodation Sector

State Council Establishes Single VAT Regime for Mixed-Use Hotel Premises Rentals

Comments on ECJ C-808/23 (Högkullen) – ECJ Rules Against Automatic Single Supply Treatment for Intra-Group Management Services

Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences

HMRC Updates VAT Guidance on Overage Payments in Property Transactions

UAE VAT Executive Regulation Amendments: Key Updates on Definitions and Supply of Goods Rules

Comments on ECJ C-409/24-C411/24 – Accommodation landlords must split supplies for VAT purposes (AG Opinion)

Comments on Opinion in ECJ C-409/24, C-410/24, C-411/24: Hotels must split services for VAT, including breakfast

Roadtrip through ECJ Cases – Focus on ”Composite supplies”

ECJ VAT C-409/24, C-410-24, C-411/24 – AG Opinion – VAT Treatment of Ancillary Services: Separate Standard Rate Taxation Allowed

Court Rules Low-Care Hospice Room Rentals with Meals Subject to VAT, Allowing Tax Deduction

Tenant Electricity Supply Constitutes Independent Taxable Delivery According to Münster Tax Court

Hospice services are taxable composite services and are VAT deductible

Understanding VAT on UK Meal Deals: Guidance for Businesses and Consumers

JPMorgan Chase Bank NA v HMRC: VAT Dispute on Intra-group Service Taxability, Appeal Dismissed

VAT Treatment of Security Phone Rental and Monitoring Services: Independent or Combined Offerings?

New York ALJ Rules Telecom’s FUSF Fees in Bundled Services Subject to Sales Tax

Clarifications on VAT Rules for Composite Offers in Television Service Subscriptions

Federal Fiscal Court Rules on VAT Allocation for Discounted Restaurant Menus

Tribunal Rules Separate Supplies in United Carpets Case, Rejects Legitimate Expectation Claim Against HMRC

VAT Rates for Complex Services Determined by Binding Tax Information, Not Individual Interpretation

BFH Rejects “Food-and-Paper” Method for Allocating Total Price in Discounted Combo Offers

Comments on ECJ C-808/23: Intra-Group Charges – Establishing the Taxable Amount for VAT Purposes

United Carpets Case: Single or Multiple Supplies in VAT Tribunal Decision

Comments on ECJ C-808/23: Holding Services to Subsidiaries Are Not a Single Taxable Supply

Briefing document & Podcast: ECJ VAT C-427/23 VAT Refunds for Non-EU Customers: Taxable Services or Exempt?

Are alcoholic beverages and erotic dance services composite supplies?

UK Tribunal Rules Intra-Group Services Taxable, Dismissing JPMorgan’s VAT Exemption Appeal

United Carpets Wins Appeal: Fitters Are Independent Contractors, No Composite VAT Supply

United Carpets Ltd v HMRC: VAT Supply of Flooring and Fitting Services Dispute Resolved

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