Tag - Composite supply

United States

Colorado DOR Says Taxable Telecom Includes Call Conferencing and Stresses 30-Day Bundled Services Deadline

12 months ago

Netherlands

Telecom provider also owes VAT on support bundle

12 months ago

United Kingdom

Court Case: Distinction VAT exempt leasing and letting of immovable property and a more comprehensive service

12 months ago

Netherlands

Information service with mobile subscription is not a separate service for VAT

12 months ago

Italy

In the packs with multiple goods, the highest VAT rate prevails

12 months ago

United States

Washington: Guidance Provided on Taxability of Prosthetic Devices Sold by Chiropractors

12 months ago

Germany

Lease of operating equipment ancillary to VAT-exempt lease of property, other VAT developments

12 months ago

Netherlands

Arnhem-Leeuwarden Court of Appeal: Donating data in combination with participation in a game of chance is not a separate service for VAT

12 months ago

Netherlands

Arnhem-Leeuwarden Court of Appeal: Information service with subscription is not a separate service for VAT

12 months ago

Italy

Italy’s different approach to composite supplies

12 months ago

India

Flat buyers will face 18% GST on open car parks’ sale

12 months ago

European Union

Comments on ECJ C-516/21: Leasing of immovable property including equipment and machinery – whether a single exempt supply or whether VAT is due on element relating to equipment and machinery

14 May 2023

European Union

Comments on ECJ C-516/21: Rental of building with permanently installed equipment and machinery: principle supply governs the treatment of ancillary services!

09 May 2023

European Union

Comments on ECJ C-516/21 – Letting of building including operating equipment: Precedence of single supply over splitting requirement

09 May 2023

European Union

Comments on C-516/21: ECJ on letting of a building including operating equipment: Precedence of single supply over splitting requirement

09 May 2023

European Union

Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations

08 May 2023

European Union

Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods”

07 May 2023

Netherlands

Court of Gelderland: Pension scheme is one inseparable service whereby the taxable base is formed by the full premium

03 May 2023

European Union

Comments on ECJ C-282/22: VAT when charging electric vehicles

03 May 2023

European Union

Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes

02 May 2023

Netherlands

Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity

02 May 2023

European Union

Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, …

02 May 2023

European Union

Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles

30 April 2023

European Union

Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point”

26 April 2023

European Union

Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)

24 April 2023

European Union

Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity

24 April 2023

European Union

Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods

24 April 2023

European Union

Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods

23 April 2023

European Union

Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT

21 April 2023

European Union

Comments on ECJ C-282/22: Charging electric cars is a delivery of goods

21 April 2023

Norway

Possible to split the deliveries into one part of goods and one part of services? Exemption for sales of goods and services for use on foreign vessels?

21 April 2023

European Union Poland

ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply of goods

20 April 2023

European Union

5 Major Developments: European Union

20 April 2023

Tag - Composite supply

Colorado DOR Says Taxable Telecom Includes Call Conferencing and Stresses 30-Day Bundled Services Deadline

Telecom provider also owes VAT on support bundle

Court Case: Distinction VAT exempt leasing and letting of immovable property and a more comprehensive service

Information service with mobile subscription is not a separate service for VAT

In the packs with multiple goods, the highest VAT rate prevails

Washington: Guidance Provided on Taxability of Prosthetic Devices Sold by Chiropractors

Lease of operating equipment ancillary to VAT-exempt lease of property, other VAT developments

Arnhem-Leeuwarden Court of Appeal: Donating data in combination with participation in a game of chance is not a separate service for VAT

Arnhem-Leeuwarden Court of Appeal: Information service with subscription is not a separate service for VAT

Italy’s different approach to composite supplies

Flat buyers will face 18% GST on open car parks’ sale

Comments on ECJ C-516/21: Leasing of immovable property including equipment and machinery – whether a single exempt supply or whether VAT is due on element relating to equipment and machinery

Comments on ECJ C-516/21: Rental of building with permanently installed equipment and machinery: principle supply governs the treatment of ancillary services!

Comments on ECJ C-516/21 – Letting of building including operating equipment: Precedence of single supply over splitting requirement

Comments on C-516/21: ECJ on letting of a building including operating equipment: Precedence of single supply over splitting requirement

Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations

Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods”

Court of Gelderland: Pension scheme is one inseparable service whereby the taxable base is formed by the full premium

Comments on ECJ C-282/22: VAT when charging electric vehicles

Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes

Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity

Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, …

Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles

Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point”

Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)

Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity

Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods

Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods

Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT

Comments on ECJ C-282/22: Charging electric cars is a delivery of goods

Possible to split the deliveries into one part of goods and one part of services? Exemption for sales of goods and services for use on foreign vessels?

ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply of goods

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