Tag - Margin scheme

European Union Germany

Flashback on ECJ cases C-321/02 (Harbs) – Common flat-rate scheme for farmers

3 weeks ago

Australia

GST: More onerous and prescriptive requirements for margin scheme valuations

3 weeks ago

Australia

Why property developers should consider the draft GST Determination for Margin Scheme Valuations

2 months ago

Belgium European Union

ECJ C-365/22 (Belgian State) – Questions – Is the purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

3 months ago

European Union Poland

Flashback on ECJ Cases – C-160/11 (Bawaria Motors) – Margin scheme not applicable if supplier can deduct part of input tax

3 months ago

Denmark

Denmark Tax Agency Explains New VAT Collector’s Item Criteria for Vehicles, Aircraft

3 months ago

European Union Sweden

Flashback on ECJ cases C-320/02 (Stenholmen) – Live animals can be considered used goods

4 months ago

Netherlands

Maximum community service for watch dealer who incorrectly applies margin scheme

4 months ago

Netherlands

Sales costs car dealer not deductible when applying profit margin scheme

4 months ago

Netherlands

Large-scale tax fraud with margin scheme and import VAT in luxury watch trade

4 months ago

United Arab Emirates

8 Things You Didn’t Know About VAT In UAE

4 months ago

Netherlands

Internet consultation of the amendment of the additional margin scheme

4 months ago

France

VAT on margin – condition of identity – land base of a building

5 months ago

European Union

Comments on ECJ C-299/20: VAT On margin – Icade Promotion shutdown, what practical implications?

6 months ago

European Union

VAT on margin – works council decision concerning the ICADE PROMOTION case (ECJ C-299/20)

7 months ago

United Kingdom

VAT: Global Accounting simplification

7 months ago

Poland

VAT margin must operate within the EU

7 months ago

European Union

ECJ/CJEU preliminary ruling requested on VAT calculation for certain intra-EU resales (C-180/22)

7 months ago

European Union Germany

ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin

7 months ago

United Kingdom

VAT margin schemes

7 months ago

European Union Lithuania

Flashback on ECJ Cases – C-624/15 (Litdana) – Conditions under which a margin scheme is applicable

7 months ago

Russia

VAT on used car sales may be canceled in Russia

8 months ago

European Union Germany

ECJ C-57/20 (Commission vs. Germany) – Order – Flat rate scheme for farmers – Removed from the register

8 months ago

Germany

Margin taxation of works of art

8 months ago

United Kingdom

HMRC Guidance: Prepare for the second-hand motor vehicle export refund scheme

8 months ago

Denmark European Union

Flashback on ECJ Cases – C-471/15 (Sjelle Autogenbrug) – Sale of parts from end-of-life vehicles intended to be sold as spare parts are subject to the application of the margin scheme

8 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Margin Tax Scheme in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person” (Art. 392)

9 months ago

European Union France

ECJ C-191/21 (Ministère de l’Économie, des Finances and de la Relance) – Order – Deliveries of buildings and building land purchased with a view to resale excluded from the Margin Tax Scheme

9 months ago

France

Ministerial response temporarily securing the VAT on margin regime (following the ECJ judgment Icade Promotion)

10 months ago

United Kingdom

VAT Margin Schemes

11 months ago

Belgium

Changes to the VAT law approved by Belgian Parliament on Dec 22, 2021

11 months ago

United Kingdom

HMRC Guidance Using the VAT margin scheme for second-hand vehicles (VAT Notice 718/1)

11 months ago

United Kingdom

HMRC’s policy guidance on using the VAT margin scheme

11 months ago

Tag - Margin scheme

Flashback on ECJ cases C-321/02 (Harbs) – Common flat-rate scheme for farmers

GST: More onerous and prescriptive requirements for margin scheme valuations

Why property developers should consider the draft GST Determination for Margin Scheme Valuations

ECJ C-365/22 (Belgian State) – Questions – Is the purchase of end-of life motor vehicles which are intended to be sold ‘for parts’ constitute second-hand goods

Flashback on ECJ Cases – C-160/11 (Bawaria Motors) – Margin scheme not applicable if supplier can deduct part of input tax

Denmark Tax Agency Explains New VAT Collector’s Item Criteria for Vehicles, Aircraft

Flashback on ECJ cases C-320/02 (Stenholmen) – Live animals can be considered used goods

Maximum community service for watch dealer who incorrectly applies margin scheme

Sales costs car dealer not deductible when applying profit margin scheme

Large-scale tax fraud with margin scheme and import VAT in luxury watch trade

8 Things You Didn’t Know About VAT In UAE

Internet consultation of the amendment of the additional margin scheme

VAT on margin – condition of identity – land base of a building

Comments on ECJ C-299/20: VAT On margin – Icade Promotion shutdown, what practical implications?

VAT on margin – works council decision concerning the ICADE PROMOTION case (ECJ C-299/20)

VAT: Global Accounting simplification

VAT margin must operate within the EU

ECJ/CJEU preliminary ruling requested on VAT calculation for certain intra-EU resales (C-180/22)

ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin

VAT margin schemes

Flashback on ECJ Cases – C-624/15 (Litdana) – Conditions under which a margin scheme is applicable

VAT on used car sales may be canceled in Russia

ECJ C-57/20 (Commission vs. Germany) – Order – Flat rate scheme for farmers – Removed from the register

Margin taxation of works of art

HMRC Guidance: Prepare for the second-hand motor vehicle export refund scheme

Flashback on ECJ Cases – C-471/15 (Sjelle Autogenbrug) – Sale of parts from end-of-life vehicles intended to be sold as spare parts are subject to the application of the margin scheme

Roadtrip through ECJ Cases – Focus on ”Margin Tax Scheme in respect of the supply of buildings and building land purchased for the purpose of resale by a taxable person” (Art. 392)

ECJ C-191/21 (Ministère de l’Économie, des Finances and de la Relance) – Order – Deliveries of buildings and building land purchased with a view to resale excluded from the Margin Tax Scheme

Ministerial response temporarily securing the VAT on margin regime (following the ECJ judgment Icade Promotion)

VAT Margin Schemes

Changes to the VAT law approved by Belgian Parliament on Dec 22, 2021

HMRC Guidance Using the VAT margin scheme for second-hand vehicles (VAT Notice 718/1)

HMRC’s policy guidance on using the VAT margin scheme

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