Tag - Composite supply

United States

Sales tax when operator provided with rental equipment (New York State)

16 February 2021

European Union Netherlands

Flashback on ECJ Cases – C-463/16 (Stadion Amsterdam) – Principal element determines the VAT rate for the Composite Supply of services

16 February 2021

India

GST on supply of various services with Hostel Accomodation service

15 February 2021

United Kingdom

Medical courses delivered overseas: First-tier Tribunal vs St George’s University Ltd

07 February 2021

Poland

Ministry of Finance explained the VAT on road contracts

31 January 2021

France

VAT measures introduced by Public Finance Law for 2021

24 January 2021

Sweden

Clarification: A package offer that includes both mobile phone and mobile subscription constitutes two separate providers

17 January 2021

European Union Germany

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

16 January 2021

European Union United Kingdom

Flashback on ECJ cases C-349/96 (Card Protection Plan) – Composite supplies whether they constitute or include insurance

13 January 2021

Italy

VAT treatment of a driving app proposed by an insurer

03 January 2021

France

Finance law 2021 has been published: Composite supplies, 0% VAT rate on vaccines, postponement E-Commerce Directive, VAT grouping, E-Invoicing

01 January 2021

Italy

Clarification: Ancillary services to the main insurance brokerage business

30 December 2020

France

Finance law for 2021: VAT neasures – VAT grouping, Composite supplies, E-Commerce, E-Invoicing

23 December 2020

India

GST applicable on Composite Supply of Sale of Application, Registration, Inspection with ‘affiliation’ of institution as the ‘Principal Supply’

17 December 2020

United Arab Emirates

Determining single composite and multiple supplies is vital in dealing with VAT in the UAE

08 December 2020

Netherlands

Parking at pop festival separate service taxed with 21% VAT

08 December 2020

United Arab Emirates

VAT on multiple vs. composite supplies

27 November 2020

United Kingdom

First tier Tax Tribunal – Netbusters (UK) Ltd – Whether supply one of an interest in land and exempt from VAT

24 November 2020

India

Exempted Supply in light of Composite Supply under GST

04 November 2020

Netherlands

Nutritional advice and fitness training by fitness center are distinguished independent services

28 October 2020

European Union Portugal

ECJ C-581/19 (Frenetikexito vs. PT) AG Opinion – Absorption: dietary advice exempt, or ancillary to physical exercise?

22 October 2020

India

12% GST applicable on Composite Supply of Works Contract for Construction, Erection, Commissioning, or installation of original works pertaining to Metro

19 October 2020

India

Printing of content on the PVC materials and supply of printed trade advertising material is a composite supply, 12% GST applicable

19 October 2020

France

VAT measures in the Draft Finance Bill 2021

15 October 2020

France

Budget bill: VAT group regime, clarification composite offers, postponement rules amending e-commerce VAT regime

09 October 2020

India

Analysis of Composite & Mixed Supply in GST Section 8

06 October 2020

European Union Germany

ECJ C-406/20 (Phantasialand) – Question – VAT rate for amusement parks, composite supply

04 October 2020

European Union

Composite Supplies: Some Reflections Regarding the Fundamental Identification of Single Supplies

29 September 2020

United Kingdom

HMRC slips up in skating rink VAT appeal – Composite supplies

23 September 2020

Italy

Clarification 372: Exemption & composite supply of financial investment services

23 September 2020

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?

17 September 2020

Italy

VAT exemption of a composite service consisting of investment advisory service and receipt/transmission of orders

17 September 2020

Netherlands

One single supply at standard rate: test sleep, sale of gift vouchers and bedroom products

10 September 2020

Tag - Composite supply

Sales tax when operator provided with rental equipment (New York State)

Flashback on ECJ Cases – C-463/16 (Stadion Amsterdam) – Principal element determines the VAT rate for the Composite Supply of services

GST on supply of various services with Hostel Accomodation service

Medical courses delivered overseas: First-tier Tribunal vs St George’s University Ltd

Ministry of Finance explained the VAT on road contracts

VAT measures introduced by Public Finance Law for 2021

Clarification: A package offer that includes both mobile phone and mobile subscription constitutes two separate providers

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

Flashback on ECJ cases C-349/96 (Card Protection Plan) – Composite supplies whether they constitute or include insurance

VAT treatment of a driving app proposed by an insurer

Finance law 2021 has been published: Composite supplies, 0% VAT rate on vaccines, postponement E-Commerce Directive, VAT grouping, E-Invoicing

Clarification: Ancillary services to the main insurance brokerage business

Finance law for 2021: VAT neasures – VAT grouping, Composite supplies, E-Commerce, E-Invoicing

GST applicable on Composite Supply of Sale of Application, Registration, Inspection with ‘affiliation’ of institution as the ‘Principal Supply’

Determining single composite and multiple supplies is vital in dealing with VAT in the UAE

Parking at pop festival separate service taxed with 21% VAT

VAT on multiple vs. composite supplies

First tier Tax Tribunal – Netbusters (UK) Ltd – Whether supply one of an interest in land and exempt from VAT

Exempted Supply in light of Composite Supply under GST

Nutritional advice and fitness training by fitness center are distinguished independent services

ECJ C-581/19 (Frenetikexito vs. PT) AG Opinion – Absorption: dietary advice exempt, or ancillary to physical exercise?

12% GST applicable on Composite Supply of Works Contract for Construction, Erection, Commissioning, or installation of original works pertaining to Metro

Printing of content on the PVC materials and supply of printed trade advertising material is a composite supply, 12% GST applicable

VAT measures in the Draft Finance Bill 2021

Budget bill: VAT group regime, clarification composite offers, postponement rules amending e-commerce VAT regime

Analysis of Composite & Mixed Supply in GST Section 8

ECJ C-406/20 (Phantasialand) – Question – VAT rate for amusement parks, composite supply

Composite Supplies: Some Reflections Regarding the Fundamental Identification of Single Supplies

HMRC slips up in skating rink VAT appeal – Composite supplies

Clarification 372: Exemption & composite supply of financial investment services

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?

VAT exemption of a composite service consisting of investment advisory service and receipt/transmission of orders

One single supply at standard rate: test sleep, sale of gift vouchers and bedroom products

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