Tag - Composite supply

European Union Germany

ECJ Confirms Legality of German VAT Apportionment for Hotel Accommodation and Ancillary Services

1 month ago

Germany

VAT Treatment of Coworking Services: Legal Uncertainties and Practical Risks for Operators and Users

1 month ago

Belgium European Union

Reduced Hotel VAT Rate May Exclude Extras Like Breakfast, Parking, Wellness, Fitness, and WiFi

1 month ago

United Kingdom

VAT: Cattle Bed and Breakfast Service Is Single Standard-Rated Supply, Appeal Dismissed

1 month ago

Italy

Reduced VAT May Not Apply to All Hotel Ancillary Services, Says EU Court

1 month ago

European Union

Reduced VAT Rate for Hotel Accommodation: Scope, Ancillary Services, and Fiscal Neutrality under EU Law

1 month ago

United Kingdom

Tribunal Upholds VAT Assessment: Cattle Management Services Deemed Single Standard-Rated Supply, Appeal Dismissed

1 month ago

European Union Germany

ECJ VAT C-409/24 to C-411/24 – Judgment – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services

1 month ago

Germany

German Court Rules on VAT Rates for Combined Dinner Show Services

1 month ago

United Kingdom

UK Tribunal Rules VAT Payable Upfront on Mobile Bundles, Rejecting Lycamobile’s Usage-Based Approach

2 months ago

United Kingdom

VAT Due on Sale of Lycamobile Plan Bundles, Not on Usage, Tribunal Rules

2 months ago

United Kingdom

UT Confirms VAT Due on Sale of Mobile Plan Bundles, Not on Use – Lycamobile Case

2 months ago

United Kingdom

VAT Liability Timing for Lycamobile’s UK Telecom Bundles: Upper Tribunal Rules on Supply Point

2 months ago

Poland

PPP Parking Construction Not a Separate VAT-Taxable Service, Rules Supreme Administrative Court

2 months ago

Denmark European Union

EGC T-903/25 (Grotta Nuova) – Questions – VAT Classification of Artistic Supplies

2 months ago

Poland

Parking Space Rental Subject to 23% VAT When Optional with Apartment Lease

2 months ago

Austria

Tax Treatment of Paid Waiver of Pre-Emption Rights as Independent Supply under § 2(1) UStG

2 months ago

Sweden

VAT on Transfer of Wind Turbine Project Documentation: New Tax Agency Position 2026

2 months ago

Sweden

Market Value Assessment of Parent Company Services to Subsidiaries for VAT Revaluation Purposes

2 months ago

Sweden

VAT Treatment of Transfers of Wind Turbines and Project Documentation Before Commissioning

2 months ago

Sweden

Transfer of Operational Wind Turbines: VAT and Business Transfer Considerations According to the Tax Agency

2 months ago

Sweden

VAT Implications for Transfer of Wind Turbines and Project Documentation in Sweden

2 months ago

Netherlands

Consequences of Not Applying the VAT Exemption for Administrative Merger Organizations in the Netherlands

2 months ago

Sweden

Supreme Administrative Court: VAT Reassessment for Group Services Requires Market Comparison for Each Service Individually

2 months ago

Sweden

Swedish Tax Agency’s VAT Revaluation Method for Intra-Group Services Rejected by Supreme and EU Courts

2 months ago

Poland

VAT on Acquisition and Leaseback of Movable Property: Separate Transactions, No Financial Service Exemption

2 months ago

United Arab Emirates

UAE VAT 2025: New Rules and Guidance for Composite and Mixed Supply Classification

3 months ago

United States

Sales Tax Guide for Health and Beauty: Vitamins, Cosmetics, Medical Devices, and Subscription Compliance

3 months ago

Canada

Option Extension Payment Deemed Separate Taxable Supply, Not Agreement Modification: BC Hydro v. The King

3 months ago

United Kingdom

HMRC Removes Linked Goods VAT Concession: What Businesses Need to Know in 2026

3 months ago

Netherlands

Hospice performance does not qualify as exempt service or short stay

3 months ago

Netherlands

Assessment of Dispute: Single or Multiple Services in Hospice Guest Care and Tax Implications

3 months ago

United Kingdom

Story Terrace Ltd v HMRC: FTT Rules Supply of Bespoke Autobiographical Books Is Zero‑Rated

3 months ago

Tag - Composite supply

ECJ Confirms Legality of German VAT Apportionment for Hotel Accommodation and Ancillary Services

VAT Treatment of Coworking Services: Legal Uncertainties and Practical Risks for Operators and Users

Reduced Hotel VAT Rate May Exclude Extras Like Breakfast, Parking, Wellness, Fitness, and WiFi

VAT: Cattle Bed and Breakfast Service Is Single Standard-Rated Supply, Appeal Dismissed

Reduced VAT May Not Apply to All Hotel Ancillary Services, Says EU Court

Reduced VAT Rate for Hotel Accommodation: Scope, Ancillary Services, and Fiscal Neutrality under EU Law

Tribunal Upholds VAT Assessment: Cattle Management Services Deemed Single Standard-Rated Supply, Appeal Dismissed

ECJ VAT C-409/24 to C-411/24 – Judgment – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services

German Court Rules on VAT Rates for Combined Dinner Show Services

UK Tribunal Rules VAT Payable Upfront on Mobile Bundles, Rejecting Lycamobile’s Usage-Based Approach

VAT Due on Sale of Lycamobile Plan Bundles, Not on Usage, Tribunal Rules

UT Confirms VAT Due on Sale of Mobile Plan Bundles, Not on Use – Lycamobile Case

VAT Liability Timing for Lycamobile’s UK Telecom Bundles: Upper Tribunal Rules on Supply Point

PPP Parking Construction Not a Separate VAT-Taxable Service, Rules Supreme Administrative Court

EGC T-903/25 (Grotta Nuova) – Questions – VAT Classification of Artistic Supplies

Parking Space Rental Subject to 23% VAT When Optional with Apartment Lease

Tax Treatment of Paid Waiver of Pre-Emption Rights as Independent Supply under § 2(1) UStG

VAT on Transfer of Wind Turbine Project Documentation: New Tax Agency Position 2026

Market Value Assessment of Parent Company Services to Subsidiaries for VAT Revaluation Purposes

VAT Treatment of Transfers of Wind Turbines and Project Documentation Before Commissioning

Transfer of Operational Wind Turbines: VAT and Business Transfer Considerations According to the Tax Agency

VAT Implications for Transfer of Wind Turbines and Project Documentation in Sweden

Consequences of Not Applying the VAT Exemption for Administrative Merger Organizations in the Netherlands

Supreme Administrative Court: VAT Reassessment for Group Services Requires Market Comparison for Each Service Individually

Swedish Tax Agency’s VAT Revaluation Method for Intra-Group Services Rejected by Supreme and EU Courts

VAT on Acquisition and Leaseback of Movable Property: Separate Transactions, No Financial Service Exemption

UAE VAT 2025: New Rules and Guidance for Composite and Mixed Supply Classification

Sales Tax Guide for Health and Beauty: Vitamins, Cosmetics, Medical Devices, and Subscription Compliance

Option Extension Payment Deemed Separate Taxable Supply, Not Agreement Modification: BC Hydro v. The King

HMRC Removes Linked Goods VAT Concession: What Businesses Need to Know in 2026

Hospice performance does not qualify as exempt service or short stay

Assessment of Dispute: Single or Multiple Services in Hospice Guest Care and Tax Implications

Story Terrace Ltd v HMRC: FTT Rules Supply of Bespoke Autobiographical Books Is Zero‑Rated

Advertisements:

Contact:

Support & Info

Sign up for our newsletter