Tag - Margin scheme

European Union Germany

ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme

1 day ago

Australia

ATO vs Landcom: GST margin scheme applied to a supply of land

4 days ago

United Kingdom

HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland

2 months ago

Oman Saudi Arabia United Arab Emirates

KPMG GCC Tax News – 11 January 2023

2 months ago

Netherlands

5 Major Developments in Netherlands

3 months ago

Bulgaria European Union

Flashback on ECJ Cases – C-203/10 (Auto Nikolovi) – Profit margin scheme does not apply to supplies of goods as used motor vehicle parts imported into the Union under normal VAT scheme

3 months ago

Ukraine

5 Major Developments in Ukraine

3 months ago

Germany

5 Major Developments in Germany

3 months ago

Ukraine

Supply of used goods: how to calculate VAT?

3 months ago

Netherlands

Supreme Court: Auction scheme and profit margin scheme, VAT is due on premiums and commissions

3 months ago

Australia

5 Major Developments in Australia

3 months ago

Australia

Advice under development – [4051] GST – valuations and the margin scheme [NEW]

4 months ago

European Union Germany

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

5 months ago

Australia

GST: More onerous and prescriptive requirements for margin scheme valuations

5 months ago

Australia

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

5 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

7 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

7 months ago

Denmark

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

7 months ago

European Union Sweden

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

8 months ago

Netherlands

Maximum community service for watch dealer who incorrectly applies margin scheme

8 months ago

Netherlands

Sales costs car dealer not deductible when applying profit margin scheme

8 months ago

Netherlands

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

8 months ago

United Arab Emirates

8 Things You Didn’t Know About VAT In UAE

8 months ago

Netherlands

Internet consultation of the amendment of the additional margin scheme

8 months ago

France

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

9 months ago

European Union

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

10 months ago

European Union

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

10 months ago

United Kingdom

VAT: Global Accounting simplification

11 months ago

Poland

VAT margin must operate within the EU

11 months ago

European Union

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

11 months ago

European Union Germany

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

11 months ago

United Kingdom

VAT margin schemes

11 months ago

European Union Lithuania

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

11 months ago

Tag - Margin scheme

ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme

ATO vs Landcom: GST margin scheme applied to a supply of land

HMRC Guidance: Sales of second-hand motor vehicles in Northern Ireland

KPMG GCC Tax News – 11 January 2023

5 Major Developments in Netherlands

Flashback on ECJ Cases – C-203/10 (Auto Nikolovi) – Profit margin scheme does not apply to supplies of goods as used motor vehicle parts imported into the Union under normal VAT scheme

5 Major Developments in Ukraine

5 Major Developments in Germany

Supply of used goods: how to calculate VAT?

Supreme Court: Auction scheme and profit margin scheme, VAT is due on premiums and commissions

5 Major Developments in Australia

Advice under development – [4051] GST – valuations and the margin scheme [NEW]

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

Advertisements:

Contact:

Support & Info

Sign up for our newsletter