United Kingdom Upper Tribunal Upholds Single Taxable Supply Ruling in JP Morgan VAT Group Case 4 days ago
Spain TEAC Ruling: Sale/Leaseback as Single Financial Transaction, Exempt from VAT in Spain 6 days ago
European Union Comments on ECJ C-808/23: Intra-Group Services Must Be Assessed Individually for VAT Purposes 6 days ago
United Kingdom Navigating VAT Challenges: Event Ticketing with Photo Booklets and Admission Charges 1 week ago
European Union Comments on ECJ C-808/23: VAT Treatment of Intra-Group Management Services by Holding Companies 1 week ago
Germany Allocation of Unified Total Price to Items with Different Tax Rates in System Gastronomy 2 weeks ago
United Kingdom UT Confirms JPMorgan’s Intergroup Services as Single Taxable Supply, Dismissing Appeal 3 weeks ago
United Kingdom Upper Tax Tribunal Dismisses JP Morgan’s Appeal on VAT Liability of Intra-Group Services 3 weeks ago
United Kingdom Upper Tribunal Confirms Single Taxable Supply for JPMorgan Services, Dismissing CBNA’s Appeal 3 weeks ago
Germany BFH Ruling on VAT Treatment of Free Services in CHP Plants and Input Tax Deduction 3 weeks ago
Germany BFH Rules on Tax Allocation for Discounted Fast-Food Combos: EVP Method Preferred 3 weeks ago
United Kingdom JPMorgan Chase Bank NA v HMRC: VAT Intra-group Services Taxability Dispute, Appeal Dismissed 3 weeks ago
Sweden Swedish Tax Agency Clarifies VAT Rules for Landlords on Utilities and Vehicle Charging 3 weeks ago
Sweden Tax Implications for Landlords’ Utility Deliveries: Electricity, Gas, Water, and Heating Services 4 weeks ago
Germany VAT Implications on Equestrian Lessons: Leisure Activity or Educational Exemption? 1 month ago
Sweden Clarification: Subscription Agreements May Consist of a Single Service Type or Multiple Components 1 month ago
Germany German Federal Fiscal Court Rules Against “Food-and-Paper” Method for Menu Price Allocation 1 month ago
Germany BFH Rules Against Higher Menu Item Price Than Individual Sale Price in Fast Food Chains 1 month ago
European Union Briefing Document: EU VAT principles on ”Composite vs. Single Supply” based on ECJ/CJEU transactions 1 month ago
Netherlands VAT Implications of Renting Parking Spaces with Office Premises: A Unified or Separate Service? 1 month ago
Ukraine VAT Implications for Diia City Resident Providing Services to Director: Taxation Overview 2 months ago
European Union Briefing document & Podcast: ECJ C-505/22 (Deco Proteste) – A gift with a subscription is an “incidental service” rather than a free transfer of goods 2 months ago
Germany Tax Court Ruling: Independent Supply of Electricity from Photovoltaic Systems to Tenants is Taxable 2 months ago
France France Issues New VAT Guidelines for Composite Supplies: Clarification on Mixed Goods and Services Taxation 2 months ago
France VAT Application and Territoriality: Composite Offers and Fiscal Treatment Guidelines 2 months ago
France VAT Rules for Composite Offers: Update Following Public Consultation and Court Rulings 2 months ago
United Arab Emirates UAE VAT Rule Change: Impact on Composite Supply Pricing and Industry Practices 2 months ago
Italy VAT Rate on Ancillary Services: Legal Framework and Implications for Indirect Taxation 2 months ago
Italy Complex Service Transactions and Real Estate: VAT Relevance Based on Property Location 2 months ago