Tag - Margin scheme

Netherlands

VAT Challenges for Thrift Stores: Margins, Donations, and the Circular Economy

1 week ago

Greece

Buyers Urged to Verify VAT Amid Used-Car Fraud Scandal in Greece

2 weeks ago

European Union France

Comments on ECJ case C‑433/24: AG Opinion – VAT Margin Scheme Must Apply to Artwork Sales by Legal Entities, Not Just Individuals

2 weeks ago

Montenegro

Montenegro Enacts 5% Sales Tax on Used Vehicles, Watercraft, Aircraft, and Spacecraft

2 weeks ago

New Zealand

GST Input Tax Deduction Limits for Secondhand Goods Bought from Associated Persons: Fact Sheet

3 weeks ago

New Zealand

GST Input Tax Deductions for Secondhand Goods: Requirements, Exceptions, and Associated Persons

3 weeks ago

New Zealand

GST Input Tax Deduction Requirements for Secondhand Goods: Summary Fact Sheet

3 weeks ago

New Zealand

Understanding “Secondhand” for GST Input Tax Deduction: Key Requirements and Definitions

3 weeks ago

Poland

Supreme Court: VAT Margin, Not Total Turnover, Determines Taxable Base Under Margin Scheme

3 weeks ago

Poland

NSA Ruling: Only Margin Counts for VAT Deduction Proportion in VAT Margin Scheme

3 weeks ago

Netherlands

Court Assesses Validity of VAT Margin Scheme and Purchase Price Deduction for Resold Goods

4 weeks ago

Austria

Margin Scheme Applicability for Used Stairlifts: Requirements and Limits under § 24 UStG

4 weeks ago

Belgium

Belgium Proposes VAT Reform for Art, Antiques, and Virtual Services to Align with EU Directive

4 weeks ago

Germany

VAT Margin Scheme: Protection of Legitimate Expectations in Light of Recent BFH and ECJ Decisions

4 weeks ago

Belgium

Belgium Updates VAT Rules for Art, Antiques and Virtual Services

1 month ago

Netherlands

Second-hand Shops Return to Court to Challenge VAT on Second-Hand Goods

1 month ago

Netherlands

Thrift Shops Return to Court Over VAT Collection Dispute

2 months ago

South Africa

VAT Treatment of Second-Hand Goods Export in South Africa

2 months ago

Singapore

GST Gross Margin Scheme Approval Requirement Removed from July 2025

2 months ago

Netherlands

Zero rate refused at car trade due to inadequate evidence

2 months ago

European Union Germany

General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?

2 months ago

Poland

How to Account for Art Gallery Purchases in CIT and VAT for Executive Office Decor

2 months ago

Taiwan

Online Sales of Second-Hand Goods for Profit Require Business and Income Tax Registration

2 months ago

Poland

Tax Authorities Demand VAT on Additional Services for Children’s Camps and Day Camps

2 months ago

Poland

EU Court Rules Art Galleries Can Pay VAT on Margin for First Market Introduction

4 months ago

European Union

ECJ Ruling Clarifies VAT Margin Scheme for First Sales of Art in EU Market

4 months ago

European Union

ECJ Ruling Clarifies VAT Margin Scheme for First Sales of Art in EU Market

4 months ago

New Zealand

New Zealand Consults on GST Rules for Payments and Second-Hand Goods Input Tax Deductions

4 months ago

European Union

Briefing document & Podcast: ECJ C-433/24 (Galerie Karsten Greve) – EU VAT Margin Scheme for Works of Art

4 months ago

European Union

Comments on ECJ C-433/24: Profit margin scheme also applicable after the purchase of an art object from the artist’s company

4 months ago

European Union France

ECJ C-433/24 (Galerie Karsten Greve) – Judgment – Article 316(1)(b) allows art supply by dealers via legal entities if properly attributed

4 months ago

Poland

Parliamentary Interpellation on VAT Changes for Bullion and Collector Coins

4 months ago

Italy

Italian Supreme Court Excludes Margin VAT Regime for Refurbished Phones Imported from China to EU.

5 months ago

Tag - Margin scheme

VAT Challenges for Thrift Stores: Margins, Donations, and the Circular Economy

Buyers Urged to Verify VAT Amid Used-Car Fraud Scandal in Greece

Comments on ECJ case C‑433/24: AG Opinion – VAT Margin Scheme Must Apply to Artwork Sales by Legal Entities, Not Just Individuals

Montenegro Enacts 5% Sales Tax on Used Vehicles, Watercraft, Aircraft, and Spacecraft

GST Input Tax Deduction Limits for Secondhand Goods Bought from Associated Persons: Fact Sheet

GST Input Tax Deductions for Secondhand Goods: Requirements, Exceptions, and Associated Persons

GST Input Tax Deduction Requirements for Secondhand Goods: Summary Fact Sheet

Understanding “Secondhand” for GST Input Tax Deduction: Key Requirements and Definitions

Supreme Court: VAT Margin, Not Total Turnover, Determines Taxable Base Under Margin Scheme

NSA Ruling: Only Margin Counts for VAT Deduction Proportion in VAT Margin Scheme

Court Assesses Validity of VAT Margin Scheme and Purchase Price Deduction for Resold Goods

Margin Scheme Applicability for Used Stairlifts: Requirements and Limits under § 24 UStG

Belgium Proposes VAT Reform for Art, Antiques, and Virtual Services to Align with EU Directive

VAT Margin Scheme: Protection of Legitimate Expectations in Light of Recent BFH and ECJ Decisions

Belgium Updates VAT Rules for Art, Antiques and Virtual Services

Second-hand Shops Return to Court to Challenge VAT on Second-Hand Goods

Thrift Shops Return to Court Over VAT Collection Dispute

VAT Treatment of Second-Hand Goods Export in South Africa

GST Gross Margin Scheme Approval Requirement Removed from July 2025

Zero rate refused at car trade due to inadequate evidence

General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?

How to Account for Art Gallery Purchases in CIT and VAT for Executive Office Decor

Online Sales of Second-Hand Goods for Profit Require Business and Income Tax Registration

Tax Authorities Demand VAT on Additional Services for Children’s Camps and Day Camps

EU Court Rules Art Galleries Can Pay VAT on Margin for First Market Introduction

ECJ Ruling Clarifies VAT Margin Scheme for First Sales of Art in EU Market

ECJ Ruling Clarifies VAT Margin Scheme for First Sales of Art in EU Market

New Zealand Consults on GST Rules for Payments and Second-Hand Goods Input Tax Deductions

Briefing document & Podcast: ECJ C-433/24 (Galerie Karsten Greve) – EU VAT Margin Scheme for Works of Art

Comments on ECJ C-433/24: Profit margin scheme also applicable after the purchase of an art object from the artist’s company

ECJ C-433/24 (Galerie Karsten Greve) – Judgment – Article 316(1)(b) allows art supply by dealers via legal entities if properly attributed

Parliamentary Interpellation on VAT Changes for Bullion and Collector Coins

Italian Supreme Court Excludes Margin VAT Regime for Refurbished Phones Imported from China to EU.

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