Tag - Composite supply

Germany

VAT Treatment of Cake Sales in Schools in NRW and Baden-Württemberg (FinMin)

03 January 2024

European Union Netherlands

Prejudicial questions to the Supreme Court on VAT consequences of foreign claims adjusters within insurance group

27 December 2023

Netherlands

Are Damage Settlement Services and Insurance Services Considered a Single Service for VAT Purposes?

22 December 2023

European Union

VAT treatment of Recharging of services – Part 1 – Composite supplies

16 December 2023

Netherlands

Taxation of Hospice Services: One Economic Activity or Multiple Services?

15 December 2023

Netherlands

Applicable VAT rate on sale of plastic bags by supermarkets: independent or composite service?

14 December 2023

Caribbean Netherlands

Taxation Considerations for Combination of Goods and Services

07 December 2023

United Kingdom

Vision Dispensing Ltd v Revenue And Customs: VAT and Online Sale of Prescription Contact Lenses

04 December 2023

United States

Utah: Online Streaming Entertainment Company Owes Tax on Monthly Subscription Fees as Bundled Transactions

01 December 2023

United Kingdom

VAT Exemption Denied: FTT Rules Intra-Group Services as Single Supply

30 November 2023

United Kingdom

Gap Group Ltd – FTT – Plant hire and supply of fuel – whether separate supplies – yes – taxpayer win

30 November 2023

United States

Utah Sales and Use Tax: Online Streaming Platform Subscription Fees Subject to Tax

28 November 2023

United Kingdom

GAP Group Ltd: VAT treatment of fuel supplies in plant hire

28 November 2023

United Kingdom

The VAT Treatment of Fuel and Plant Hire: Single or Separate Supplies?

22 November 2023

Poland

Package is not always a comprehensive service

08 November 2023

Austria

Austrian Administrative Court Decision on the Status of “Vermittler” and “Subunternehmer”

08 November 2023

Austria

Austria Administrative Court Decision on Determining the Unity of Multiple Services in Sales

08 November 2023

United Kingdom

Vistry Homes Ltd’s strike out application dismissed by FTT in United Kingdom

07 November 2023

India

CBIC Clarifies GST Exemption for Pure Services and Composite Supplies in CPWD Horticulture, up to 25% Total Value of Supply

07 November 2023

Germany

Uniform Treatment of Main and Ancillary Services in German Tax Law: A Case Study

02 November 2023

European Union Germany

Comments on C‑505/22 (Deco Proteste) – VAT Treatment of Subscription Gifts in European Union

02 November 2023

United Kingdom

JPMorgan Chase Bank, NA: Single and Multiple Supplies – FTT Decision

31 October 2023

European Union

ECJ: No VAT on Free Welcome Subscription Gifts

24 October 2023

European Union

CJEU Judgment: Introductory Gift in Portugal Not Subject to VAT

16 October 2023

European Union

Comments on ECJ C-505/22: No VAT on Free Welcome Gifts for Magazine Subscribers

13 October 2023

European Union Netherlands

Comments on ECJ C-505/22: EU Court rules welcome gift with subscription not subject to separate VAT charge

12 October 2023

Australia

Draft GST Determination on Combination Food in Australia: Seeking Feedback by 10 November

12 October 2023

Netherlands

Dutch Court Rules Theater Intermission Drinks Subject to Lower VAT Rate

10 October 2023

Poland

ECJ: Tablets or Smartphones in Exchange for Subscription are VAT-Free

09 October 2023

India

GST Council Exempts Pure and Composite Services provided to Central/State/UT Governments and Local Authorities on any Function Entrusted to Panchayat/ Municipality

08 October 2023

Netherlands

Dutch Theaters Win Case on VAT Rate for Interval Drinks

06 October 2023

European Union Poland

Different VAT rates for products with the same main ingredient

06 October 2023

Netherlands

Application of Reduced Tax Rate on Alcoholic Drinks Provided during Theater Performances

05 October 2023

Tag - Composite supply

VAT Treatment of Cake Sales in Schools in NRW and Baden-Württemberg (FinMin)

Prejudicial questions to the Supreme Court on VAT consequences of foreign claims adjusters within insurance group

Are Damage Settlement Services and Insurance Services Considered a Single Service for VAT Purposes?

VAT treatment of Recharging of services – Part 1 – Composite supplies

Taxation of Hospice Services: One Economic Activity or Multiple Services?

Applicable VAT rate on sale of plastic bags by supermarkets: independent or composite service?

Taxation Considerations for Combination of Goods and Services

Vision Dispensing Ltd v Revenue And Customs: VAT and Online Sale of Prescription Contact Lenses

Utah: Online Streaming Entertainment Company Owes Tax on Monthly Subscription Fees as Bundled Transactions

VAT Exemption Denied: FTT Rules Intra-Group Services as Single Supply

Gap Group Ltd – FTT – Plant hire and supply of fuel – whether separate supplies – yes – taxpayer win

Utah Sales and Use Tax: Online Streaming Platform Subscription Fees Subject to Tax

GAP Group Ltd: VAT treatment of fuel supplies in plant hire

The VAT Treatment of Fuel and Plant Hire: Single or Separate Supplies?

Package is not always a comprehensive service

Austrian Administrative Court Decision on the Status of “Vermittler” and “Subunternehmer”

Austria Administrative Court Decision on Determining the Unity of Multiple Services in Sales

Vistry Homes Ltd’s strike out application dismissed by FTT in United Kingdom

CBIC Clarifies GST Exemption for Pure Services and Composite Supplies in CPWD Horticulture, up to 25% Total Value of Supply

Uniform Treatment of Main and Ancillary Services in German Tax Law: A Case Study

Comments on C‑505/22 (Deco Proteste) – VAT Treatment of Subscription Gifts in European Union

JPMorgan Chase Bank, NA: Single and Multiple Supplies – FTT Decision

ECJ: No VAT on Free Welcome Subscription Gifts

CJEU Judgment: Introductory Gift in Portugal Not Subject to VAT

Comments on ECJ C-505/22: No VAT on Free Welcome Gifts for Magazine Subscribers

Comments on ECJ C-505/22: EU Court rules welcome gift with subscription not subject to separate VAT charge

Draft GST Determination on Combination Food in Australia: Seeking Feedback by 10 November

Dutch Court Rules Theater Intermission Drinks Subject to Lower VAT Rate

ECJ: Tablets or Smartphones in Exchange for Subscription are VAT-Free

GST Council Exempts Pure and Composite Services provided to Central/State/UT Governments and Local Authorities on any Function Entrusted to Panchayat/ Municipality

Dutch Theaters Win Case on VAT Rate for Interval Drinks

Different VAT rates for products with the same main ingredient

Application of Reduced Tax Rate on Alcoholic Drinks Provided during Theater Performances

Advertisements:

Contact:

Support & Info

Sign up for our newsletter