Tag - Composite supply

European Union Germany

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

09 February 2023

Netherlands

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

08 February 2023

European Union Italy

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

26 January 2023

Italy

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

18 January 2023

Italy

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

16 January 2023

Italy

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

12 January 2023

India

GST CASE DIGEST: Tax Liability on Composite and Mixed Supplies

10 January 2023

India

5 Major Developments in India

10 January 2023

Ireland

5 Major Developments in Ireland

08 January 2023

India

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

07 January 2023

Netherlands

5 Major Developments in Netherlands

06 January 2023

India

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

06 January 2023

Italy

5 Major Developments in Italy

05 January 2023

India

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

03 January 2023

Netherlands

Parking at the festival site at a reduced VAT rate

03 January 2023

United Kingdom

5 Major Developments in the United Kingdom

02 January 2023

Netherlands

Providing parking facilities at a multi-day festival must be regarded as a distinct and independent service for VAT purposes

28 December 2022

Ukraine

VAT taxation of tour operators and travel agents

27 December 2022

Germany

5 Major Developments in Germany

23 December 2022

Ireland

Guidance about the VAT treatment of admission to events

22 December 2022

Italy

VAT rate applicable to Christmas basket

17 December 2022

Germany

VAT exemption according to § 4 No. 14 letters a and b UStG; delivery of medication

15 December 2022

Caribbean Netherlands

General Expenditure Tax (in Dutch: Algemene Bestedingsbelasting / ABB) changes in Bonaire, St. Eustatius and Saba

14 December 2022

Italy

Court of Cassation: VAT-exempt vehicle repair insurance

05 December 2022

Italy

Court of cassation: VAT-exempt vehicle repair insurance

03 December 2022

Finland

Supreme Administrative Court rules about services by parent company to subsidiaries

16 November 2022

United Kingdom

UT: Hospital parking VATable

10 November 2022

Italy

Ruling 520: Services not ancillary if performed directly by other person

23 October 2022

India

Instant Composite Supply of Service of Milling of Food Grains into Flour to Food and Supplies Department

08 October 2022

Netherlands

Access to performance and (alcoholic) intermission drinks for VAT and independent services

30 September 2022

Netherlands

Break drinks and performance do not constitute a composite, single supply for VAT

27 September 2022

Netherlands

Support bundle separate service from telephony subscription

05 September 2022

United Kingdom

Prison healthcare services a single composite supply for VAT

25 August 2022

Tag - Composite supply

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 – Inadmissable – 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

5 Major Developments in the United Kingdom

Providing parking facilities at a multi-day festival must be regarded as a distinct and independent service for VAT purposes

VAT taxation of tour operators and travel agents

5 Major Developments in Germany

Guidance about the VAT treatment of admission to events

VAT rate applicable to Christmas basket

VAT exemption according to § 4 No. 14 letters a and b UStG; delivery of medication

General Expenditure Tax (in Dutch: Algemene Bestedingsbelasting / ABB) changes in Bonaire, St. Eustatius and Saba

Court of Cassation: VAT-exempt vehicle repair insurance

Court of cassation: VAT-exempt vehicle repair insurance

Supreme Administrative Court rules about services by parent company to subsidiaries

UT: Hospital parking VATable

Ruling 520: Services not ancillary if performed directly by other person

Instant Composite Supply of Service of Milling of Food Grains into Flour to Food and Supplies Department

Access to performance and (alcoholic) intermission drinks for VAT and independent services

Break drinks and performance do not constitute a composite, single supply for VAT

Support bundle separate service from telephony subscription

Prison healthcare services a single composite supply for VAT

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