Tag - Deduction (input tax credit)

Germany

VAT Pitfalls in Holding Structures: Classification, Input Tax Deduction, and Fiscal Unity at a Glance

4 weeks ago

Germany

Key VAT Changes 2026: Lower Restaurant Tax, New Property Rules, and Further Legal Updates

4 weeks ago

Germany

Input VAT Deduction Allowed Retroactively if Invoice Available When Filing VAT Return, Court Rules

4 weeks ago

Denmark

No VAT Deduction or Tax Relief for Alleged Subcontractors; Company Liable for Unpaid Taxes

4 weeks ago

European Union

Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law

4 weeks ago

Poland

Deducting VAT from Invoices Issued by Court Bailiffs

4 weeks ago

Turkey

Türkiye Introduces CPA Certification for Nondeductible Import VAT from 2026

4 weeks ago

Italy

Import VAT in Italy: Calculation, Certificates, Deferment, E-Commerce, and Reclaim Options for Foreign Companies

4 weeks ago

United Kingdom

VAT Guidance Update: Removal of ‘Linked Supplies Concession’ for Business Promotions and Schemes

4 weeks ago

Bolivia

Bolivia Proposes Restoring Full VAT Credit for Fuel Purchases to Support Economic Stability

4 weeks ago

Spain

Conflict Report: Artificial Company Interposition for Input VAT Deduction in Exempt Teaching Activities

4 weeks ago

Italy

Right to VAT Deduction on Costs Incurred by SPVs in MLBO Transactions Confirmed

4 weeks ago

Slovakia

Slovakia to Impose 50% VAT Deduction Limit on Mixed-Use Passenger Vehicles from 2026

4 weeks ago

Spain

AEAT Publishes Report on Artificial Company Use for VAT Deduction in Exempt Teaching Activities

4 weeks ago

Italy

VAT Deduction Adjustment for Agricultural Regime Change Awaiting Clarification on Procedures

4 weeks ago

Poland

VAT Deduction for Cultural Institutions Clarified by Supreme Administrative Court

4 weeks ago

European Union

ViDA Directive Forces Major Overhaul of Invoice Processing

4 weeks ago

European Union

Briefing Document & Podcast: ECJ C-152/02 (Terra Baubedarf-Handel) – EU VAT Deduction Rules: Aligning Substantive Rights with Documentary Requirements

4 weeks ago

European Union

Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept

4 weeks ago

World

How Electronic Invoicing Transforms VAT Recovery and Reporting: Key Impacts and Business Preparation

4 weeks ago

United Kingdom

HMRC Guidance: Business promotions (VAT Notice 700/7)

4 weeks ago

Canada

Canada’s GST Credit Boost: Relief for Some, But Does It Address Rising Living Costs?

4 weeks ago

European Union Poland

Comments on EGC T-689/24: EU Court Ruling Eases VAT Deductions, Boosts Business Cash Flow, Impacts e-Invoicing System

4 weeks ago

Turkey

Türkiye Mandates CPA Certification for Nondeductible VAT on High-Value Imports from 2026

4 weeks ago

Italy

SPVs Recognized as VAT Taxable Persons in MLBO Transactions, Eligible for Input VAT Deduction

4 weeks ago

European Union Poland

Comments on EGC T-689/24: Groundbreaking EU Court Ruling: Polish VAT Deduction Rules Must Align with EU Law, Favoring Taxpayers

4 weeks ago

Mongolia

Mongolia Proposes Major VAT Reforms: Immediate Deductions, Simplified Regime, and Payment Deferrals

4 weeks ago

Lithuania

Lithuanian Court Rules on VAT Fraud: Missing Traders, Due Diligence, and Tax Deductibility

4 weeks ago

Belarus

Belarus Clarifies VAT Deduction Limits for Crypto-Asset Operators’ Fixed Assets

4 weeks ago

Philippines

Philippine Court Denies Input VAT Refund Due to Documentation Issues on Zero-Rated Sales

4 weeks ago

Spain

Artificial Interposition of Company for VAT Deduction in Exempt Educational Activities: Conflict Report No. 21

4 weeks ago

European Union Poland

Comments on ECJ case T-689/24: Poland Must Allow VAT Deduction for Invoices Received Before Tax Return Submission

4 weeks ago

Netherlands

VAT Deduction on Home Office Construction Allowed Despite Limited Private Use, Court Rules

4 weeks ago

Tag - Deduction (input tax credit)

VAT Pitfalls in Holding Structures: Classification, Input Tax Deduction, and Fiscal Unity at a Glance

Key VAT Changes 2026: Lower Restaurant Tax, New Property Rules, and Further Legal Updates

Input VAT Deduction Allowed Retroactively if Invoice Available When Filing VAT Return, Court Rules

No VAT Deduction or Tax Relief for Alleged Subcontractors; Company Liable for Unpaid Taxes

Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law

Deducting VAT from Invoices Issued by Court Bailiffs

Türkiye Introduces CPA Certification for Nondeductible Import VAT from 2026

Import VAT in Italy: Calculation, Certificates, Deferment, E-Commerce, and Reclaim Options for Foreign Companies

VAT Guidance Update: Removal of ‘Linked Supplies Concession’ for Business Promotions and Schemes

Bolivia Proposes Restoring Full VAT Credit for Fuel Purchases to Support Economic Stability

Conflict Report: Artificial Company Interposition for Input VAT Deduction in Exempt Teaching Activities

Right to VAT Deduction on Costs Incurred by SPVs in MLBO Transactions Confirmed

Slovakia to Impose 50% VAT Deduction Limit on Mixed-Use Passenger Vehicles from 2026

AEAT Publishes Report on Artificial Company Use for VAT Deduction in Exempt Teaching Activities

VAT Deduction Adjustment for Agricultural Regime Change Awaiting Clarification on Procedures

VAT Deduction for Cultural Institutions Clarified by Supreme Administrative Court

ViDA Directive Forces Major Overhaul of Invoice Processing

Briefing Document & Podcast: ECJ C-152/02 (Terra Baubedarf-Handel) – EU VAT Deduction Rules: Aligning Substantive Rights with Documentary Requirements

Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept

How Electronic Invoicing Transforms VAT Recovery and Reporting: Key Impacts and Business Preparation

HMRC Guidance: Business promotions (VAT Notice 700/7)

Canada’s GST Credit Boost: Relief for Some, But Does It Address Rising Living Costs?

Comments on EGC T-689/24: EU Court Ruling Eases VAT Deductions, Boosts Business Cash Flow, Impacts e-Invoicing System

Türkiye Mandates CPA Certification for Nondeductible VAT on High-Value Imports from 2026

SPVs Recognized as VAT Taxable Persons in MLBO Transactions, Eligible for Input VAT Deduction

Comments on EGC T-689/24: Groundbreaking EU Court Ruling: Polish VAT Deduction Rules Must Align with EU Law, Favoring Taxpayers

Mongolia Proposes Major VAT Reforms: Immediate Deductions, Simplified Regime, and Payment Deferrals

Lithuanian Court Rules on VAT Fraud: Missing Traders, Due Diligence, and Tax Deductibility

Belarus Clarifies VAT Deduction Limits for Crypto-Asset Operators’ Fixed Assets

Philippine Court Denies Input VAT Refund Due to Documentation Issues on Zero-Rated Sales

Artificial Interposition of Company for VAT Deduction in Exempt Educational Activities: Conflict Report No. 21

Comments on ECJ case T-689/24: Poland Must Allow VAT Deduction for Invoices Received Before Tax Return Submission

VAT Deduction on Home Office Construction Allowed Despite Limited Private Use, Court Rules

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