New Zealand GST Input Tax Deductions for Secondhand Goods: Requirements, Exceptions, and Associated Persons 11 months ago
New Zealand GST Input Tax Deduction Requirements for Secondhand Goods: Summary Fact Sheet 11 months ago
New Zealand Understanding “Secondhand” for GST Input Tax Deduction: Key Requirements and Definitions 11 months ago
Poland Supreme Court: VAT Margin, Not Total Turnover, Determines Taxable Base Under Margin Scheme 12 months ago
Poland NSA Ruling: Only Margin Counts for VAT Deduction Proportion in VAT Margin Scheme 12 months ago
Netherlands Court Assesses Validity of VAT Margin Scheme and Purchase Price Deduction for Resold Goods 12 months ago
Austria Margin Scheme Applicability for Used Stairlifts: Requirements and Limits under § 24 UStG 12 months ago
Belgium Belgium Proposes VAT Reform for Art, Antiques, and Virtual Services to Align with EU Directive 12 months ago
Germany VAT Margin Scheme: Protection of Legitimate Expectations in Light of Recent BFH and ECJ Decisions 12 months ago
Poland How to Account for Art Gallery Purchases in CIT and VAT for Executive Office Decor 29 September 2025
Taiwan Online Sales of Second-Hand Goods for Profit Require Business and Income Tax Registration 19 September 2025
Poland Tax Authorities Demand VAT on Additional Services for Children’s Camps and Day Camps 18 September 2025
Poland EU Court Rules Art Galleries Can Pay VAT on Margin for First Market Introduction 12 August 2025
European Union ECJ Ruling Clarifies VAT Margin Scheme for First Sales of Art in EU Market 07 August 2025
European Union ECJ Ruling Clarifies VAT Margin Scheme for First Sales of Art in EU Market 07 August 2025
New Zealand New Zealand Consults on GST Rules for Payments and Second-Hand Goods Input Tax Deductions 06 August 2025
European Union Briefing document & Podcast: ECJ C-433/24 (Galerie Karsten Greve) – EU VAT Margin Scheme for Works of Art 05 August 2025
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 04 August 2025
European UnionFrance ECJ C-433/24 (Galerie Karsten Greve) – Judgment – Article 316(1)(b) allows art supply by dealers via legal entities if properly attributed 01 August 2025
Italy Italian Supreme Court Excludes Margin VAT Regime for Refurbished Phones Imported from China to EU. 16 July 2025
Slovenia VAT Calculation for Resale of Used Vehicles by Legal Entities and Sole Proprietors 15 July 2025
Singapore Singapore Revises GST e-Tax Guides: New Registration Timelines and Simplified GMS Adoption 08 July 2025
Italy Applicability of Forfetario Regime for New Activities with Mandatory Special VAT Regimes 08 July 2025
Singapore Singapore Revises GST e-Tax Guides on Prospective Registration and Gross Margin Scheme 07 July 2025
Netherlands White goods trader wrongly applies margin scheme to goods purchased in Germany 04 July 2025