Tag - Composite supply

Australia

ATO vs Landcom: GST margin scheme applied to a supply of land

4 days ago

European Union

Comments on ECJ C-713/21: Stabling and livery: the consideration paid may be uncertain but it’s still consideration

1 week ago

Netherlands

Parking after your stay in the hotel is charged with 21% VAT

2 weeks ago

Netherlands

Deployment fee for home care support center not VAT exempt

2 weeks ago

Netherlands

Court of Zeeland-West Brabant: Intermission drink must be regarded as distinct supply

2 weeks ago

Belgium European Union

ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building

2 weeks ago

Netherlands

Standard VAT rate for parking in Park, Sleep & Fly packages

2 weeks ago

Spain

Reinvoicing restaurant expenses. Applicable rate.

3 weeks ago

Italy

Ruling 239: VAT rate of 5% if the thermal energy is supplied with the «energy service» contract

3 weeks ago

India

Charger sold in mobile not subject to higher VAT

3 weeks ago

European Union France

Flashback on ECJ cases C-94/09 (Commission v France) – Application of a reduced rate to transport by car of deceased persons

4 weeks ago

Netherlands

Court of North Holland: Digital module is a separate supply against standard VAT rate

4 weeks ago

Netherlands

Depositary receipts for shares do not lead to the termination of the fiscal unity if the shareholder is a director; high VAT rate entrance price sex establishment

1 month ago

United Kingdom

Gloucestershire Hospitals NHS Foundation Trust: VAT reclaim on healthcare facility services– UT

1 month ago

European Union

Comments on ECJ 713/21: Link between supply and (what effectively amounts to) performance-based consideration should always be sufficient

1 month ago

United Kingdom

UT – Judicial Review – refund under the Contracted Out Services provisions (COS) – taxpayer win

1 month ago

Netherlands

District Court of The Hague rules that the rental of closed and shared spaces is one exempt composite supply

1 month ago

United Kingdom

Gloucestershire Hospitals NHS: VAT reclaim on healthcare facility services – Upper Tribunal

1 month ago

European Union Germany

ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?

1 month ago

Netherlands

Court of North Holland: Composite supply for managing and investing pension assets, paying out pension rights and conducting the necessary administration

2 months ago

European Union Italy

ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies

2 months ago

Italy

Authorities: Principle of VAT accessories does not apply when the accessory service is provided by a third party

2 months ago

Italy

Ruling 36: Ancillary link between transportation service and the transaction main supply of goods

2 months ago

Italy

Ruling 12: Services of accessing online journals and databases and publishing of articles rendered to non-taxable customers

2 months ago

India

GST CASE DIGEST: Tax Liability on Composite and Mixed Supplies

2 months ago

India

5 Major Developments in India

2 months ago

Ireland

5 Major Developments in Ireland

3 months ago

India

Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST

3 months ago

Netherlands

5 Major Developments in Netherlands

3 months ago

India

Right to use of parking space with sale of apartments is not a composite supply

3 months ago

Italy

5 Major Developments in Italy

3 months ago

India

Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST

3 months ago

Netherlands

Parking at the festival site at a reduced VAT rate

3 months ago

Tag - Composite supply

ATO vs Landcom: GST margin scheme applied to a supply of land

Comments on ECJ C-713/21: Stabling and livery: the consideration paid may be uncertain but it’s still consideration

Parking after your stay in the hotel is charged with 21% VAT

Deployment fee for home care support center not VAT exempt

Court of Zeeland-West Brabant: Intermission drink must be regarded as distinct supply

ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building

Standard VAT rate for parking in Park, Sleep & Fly packages

Reinvoicing restaurant expenses. Applicable rate.

Ruling 239: VAT rate of 5% if the thermal energy is supplied with the «energy service» contract

Charger sold in mobile not subject to higher VAT

Flashback on ECJ cases C-94/09 (Commission v France) – Application of a reduced rate to transport by car of deceased persons

Court of North Holland: Digital module is a separate supply against standard VAT rate

Depositary receipts for shares do not lead to the termination of the fiscal unity if the shareholder is a director; high VAT rate entrance price sex establishment

Gloucestershire Hospitals NHS Foundation Trust: VAT reclaim on healthcare facility services– UT

Comments on ECJ 713/21: Link between supply and (what effectively amounts to) performance-based consideration should always be sufficient

UT – Judicial Review – refund under the Contracted Out Services provisions (COS) – taxpayer win

District Court of The Hague rules that the rental of closed and shared spaces is one exempt composite supply

Gloucestershire Hospitals NHS: VAT reclaim on healthcare facility services – Upper Tribunal

ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?

Court of North Holland: Composite supply for managing and investing pension assets, paying out pension rights and conducting the necessary administration

ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies

Authorities: Principle of VAT accessories does not apply when the accessory service is provided by a third party

Ruling 36: Ancillary link between transportation service and the transaction main supply of goods

Ruling 12: Services of accessing online journals and databases and publishing of articles rendered to non-taxable customers

GST CASE DIGEST: Tax Liability on Composite and Mixed Supplies

5 Major Developments in India

5 Major Developments in Ireland

Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST

5 Major Developments in Netherlands

Right to use of parking space with sale of apartments is not a composite supply

5 Major Developments in Italy

Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST

Parking at the festival site at a reduced VAT rate

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