Sweden Clarification: A package offer that includes both mobile phone and mobile subscription constitutes two separate providers 2 weeks ago
European UnionGermany Flashback on ECJ Cases C-497/09 (Bog & Others) (Joined case with C-499/09, C-501/09, C-502/09) – Composite supplies – VAT treatment of foods supplied for immediate consumption 2 weeks ago
European UnionUnited Kingdom Flashback on ECJ cases C-349/96 (Card Protection Plan) – A single transaction or multiple transactions for VAT purposes? 2 weeks ago
France Finance law 2021 has been published: Composite supplies, 0% VAT rate on vaccines, postponement E-Commerce Directive, VAT grouping, E-Invoicing 4 weeks ago
France Finance law for 2021: VAT neasures – VAT grouping, Composite supplies, E-Commerce, E-Invoicing 1 month ago
India GST applicable on Composite Supply of Sale of Application, Registration, Inspection with ‘affiliation’ of institution as the ‘Principal Supply’ 1 month ago
United Arab Emirates Determining single composite and multiple supplies is vital in dealing with VAT in the UAE 2 months ago
United Kingdom First tier Tax Tribunal – Netbusters (UK) Ltd – Whether supply one of an interest in land and exempt from VAT 2 months ago
Netherlands Nutritional advice and fitness training by fitness center are distinguished independent services 3 months ago
European UnionPortugal ECJ C-581/19 (Frenetikexito vs. PT) AG Opinion – Absorption: dietary advice exempt, or ancillary to physical exercise? 3 months ago
India 12% GST applicable on Composite Supply of Works Contract for Construction, Erection, Commissioning, or installation of original works pertaining to Metro 3 months ago
India Printing of content on the PVC materials and supply of printed trade advertising material is a composite supply, 12% GST applicable 3 months ago
France Budget bill: VAT group regime, clarification composite offers, postponement rules amending e-commerce VAT regime 4 months ago
European UnionGermany ECJ C-406/20 (Phantasialand) – Question – VAT rate for amusement parks, composite supply 4 months ago
United Kingdom The Ice Rink Co Ltd & Planet Ice (Milton Keynes) Ltd – Composite supply for package of supplies of admission to ice skating rink and hire of children’s ice skates? 4 months ago
Italy VAT exemption of a composite service consisting of investment advisory service and receipt/transmission of orders 4 months ago
Netherlands One single supply at standard rate: test sleep, sale of gift vouchers and bedroom products 5 months ago
India Composite supplies under warranty contract, with principal supply being services; infers the term “recipient of supply” as the person obligated to make payment to supplier under the contract 5 months ago
European Union Flashback on ECJ Cases: C-224/11 – BGŻ Leasing sp. z o.o – Leasing services supplied together with insurance for the leased item 5 months ago