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 Court of Zeeland-West Brabant: Intermission drink must be regarded as distinct supply 2 weeks ago
BelgiumEuropean Union ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building 2 weeks ago
Italy Ruling 239: VAT rate of 5% if the thermal energy is supplied with the «energy service» contract 3 weeks ago
European UnionFrance 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 UnionGermany 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 UnionItaly 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 Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST 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