Tag - Composite supply

United Kingdom

UK Tribunal Rules VAT Payable Upfront on Mobile Bundles, Rejecting Lycamobile’s Usage-Based Approach

2 days ago

United Kingdom

VAT Due on Sale of Lycamobile Plan Bundles, Not on Usage, Tribunal Rules

6 days ago

United Kingdom

UT Confirms VAT Due on Sale of Mobile Plan Bundles, Not on Use – Lycamobile Case

1 week ago

United Kingdom

VAT Liability Timing for Lycamobile’s UK Telecom Bundles: Upper Tribunal Rules on Supply Point

2 weeks ago

Poland

PPP Parking Construction Not a Separate VAT-Taxable Service, Rules Supreme Administrative Court

2 weeks ago

Denmark European Union

EGC T-903/25 (Grotta Nuova) – Questions – VAT Classification of Artistic Supplies

2 weeks ago

Poland

Parking Space Rental Subject to 23% VAT When Optional with Apartment Lease

3 weeks ago

Austria

Tax Treatment of Paid Waiver of Pre-Emption Rights as Independent Supply under § 2(1) UStG

3 weeks ago

Sweden

VAT on Transfer of Wind Turbine Project Documentation: New Tax Agency Position 2026

3 weeks ago

Sweden

Market Value Assessment of Parent Company Services to Subsidiaries for VAT Revaluation Purposes

3 weeks ago

Sweden

VAT Treatment of Transfers of Wind Turbines and Project Documentation Before Commissioning

3 weeks ago

Sweden

Transfer of Operational Wind Turbines: VAT and Business Transfer Considerations According to the Tax Agency

3 weeks ago

Sweden

VAT Implications for Transfer of Wind Turbines and Project Documentation in Sweden

3 weeks ago

Netherlands

Consequences of Not Applying the VAT Exemption for Administrative Merger Organizations in the Netherlands

3 weeks ago

Sweden

Supreme Administrative Court: VAT Reassessment for Group Services Requires Market Comparison for Each Service Individually

3 weeks ago

Sweden

Swedish Tax Agency’s VAT Revaluation Method for Intra-Group Services Rejected by Supreme and EU Courts

3 weeks ago

Poland

VAT on Acquisition and Leaseback of Movable Property: Separate Transactions, No Financial Service Exemption

1 month ago

United Arab Emirates

UAE VAT 2025: New Rules and Guidance for Composite and Mixed Supply Classification

1 month ago

United States

Sales Tax Guide for Health and Beauty: Vitamins, Cosmetics, Medical Devices, and Subscription Compliance

1 month ago

Canada

Option Extension Payment Deemed Separate Taxable Supply, Not Agreement Modification: BC Hydro v. The King

1 month ago

United Kingdom

HMRC Removes Linked Goods VAT Concession: What Businesses Need to Know in 2026

1 month ago

Netherlands

Hospice performance does not qualify as exempt service or short stay

2 months ago

Netherlands

Assessment of Dispute: Single or Multiple Services in Hospice Guest Care and Tax Implications

2 months ago

United Kingdom

Story Terrace Ltd v HMRC: FTT Rules Supply of Bespoke Autobiographical Books Is Zero‑Rated

2 months ago

United Kingdom

HMRC Withdraws Linked Goods VAT Concession; No Change to Policy or Compliance Obligations

2 months ago

Switzerland

Switzerland Seeks Public Input on VAT Changes for Bundled Services and Electronic Platforms

2 months ago

Switzerland

Switzerland Seeks Input on VAT Changes for Bundled and Electronic Services, Platform Obligations

2 months ago

Australia

ATO Clarifies GST Rules for Power Industry: BPPAs, Gifted Assets, and Agency Arrangements

2 months ago

Germany

BMF Letter on VAT Exemption for Leasing Operating Equipment as Ancillary to Building Leasing

3 months ago

Switzerland

Switzerland Proposes VAT Law Changes for Bundled Offers, Digital Platforms, and Enhanced Enforcement

3 months ago

Germany

BFH: Free E-Subscription to Newspaper (2009-2012) Not Subject to Separate VAT Remuneration

3 months ago

Netherlands

Court Rules Educational Facility Sub-Lease and Services Are VAT-Exempt Passive Rental, Not Taxable Supply

3 months ago

Switzerland

Swiss Federal Council Consults on VAT Changes for Platforms and Bundled Services

3 months ago

Tag - Composite supply

UK Tribunal Rules VAT Payable Upfront on Mobile Bundles, Rejecting Lycamobile’s Usage-Based Approach

VAT Due on Sale of Lycamobile Plan Bundles, Not on Usage, Tribunal Rules

UT Confirms VAT Due on Sale of Mobile Plan Bundles, Not on Use – Lycamobile Case

VAT Liability Timing for Lycamobile’s UK Telecom Bundles: Upper Tribunal Rules on Supply Point

PPP Parking Construction Not a Separate VAT-Taxable Service, Rules Supreme Administrative Court

EGC T-903/25 (Grotta Nuova) – Questions – VAT Classification of Artistic Supplies

Parking Space Rental Subject to 23% VAT When Optional with Apartment Lease

Tax Treatment of Paid Waiver of Pre-Emption Rights as Independent Supply under § 2(1) UStG

VAT on Transfer of Wind Turbine Project Documentation: New Tax Agency Position 2026

Market Value Assessment of Parent Company Services to Subsidiaries for VAT Revaluation Purposes

VAT Treatment of Transfers of Wind Turbines and Project Documentation Before Commissioning

Transfer of Operational Wind Turbines: VAT and Business Transfer Considerations According to the Tax Agency

VAT Implications for Transfer of Wind Turbines and Project Documentation in Sweden

Consequences of Not Applying the VAT Exemption for Administrative Merger Organizations in the Netherlands

Supreme Administrative Court: VAT Reassessment for Group Services Requires Market Comparison for Each Service Individually

Swedish Tax Agency’s VAT Revaluation Method for Intra-Group Services Rejected by Supreme and EU Courts

VAT on Acquisition and Leaseback of Movable Property: Separate Transactions, No Financial Service Exemption

UAE VAT 2025: New Rules and Guidance for Composite and Mixed Supply Classification

Sales Tax Guide for Health and Beauty: Vitamins, Cosmetics, Medical Devices, and Subscription Compliance

Option Extension Payment Deemed Separate Taxable Supply, Not Agreement Modification: BC Hydro v. The King

HMRC Removes Linked Goods VAT Concession: What Businesses Need to Know in 2026

Hospice performance does not qualify as exempt service or short stay

Assessment of Dispute: Single or Multiple Services in Hospice Guest Care and Tax Implications

Story Terrace Ltd v HMRC: FTT Rules Supply of Bespoke Autobiographical Books Is Zero‑Rated

HMRC Withdraws Linked Goods VAT Concession; No Change to Policy or Compliance Obligations

Switzerland Seeks Public Input on VAT Changes for Bundled Services and Electronic Platforms

Switzerland Seeks Input on VAT Changes for Bundled and Electronic Services, Platform Obligations

ATO Clarifies GST Rules for Power Industry: BPPAs, Gifted Assets, and Agency Arrangements

BMF Letter on VAT Exemption for Leasing Operating Equipment as Ancillary to Building Leasing

Switzerland Proposes VAT Law Changes for Bundled Offers, Digital Platforms, and Enhanced Enforcement

BFH: Free E-Subscription to Newspaper (2009-2012) Not Subject to Separate VAT Remuneration

Court Rules Educational Facility Sub-Lease and Services Are VAT-Exempt Passive Rental, Not Taxable Supply

Swiss Federal Council Consults on VAT Changes for Platforms and Bundled Services

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