France Validation of the identity condition under the VAT margin regime on immovable property 20 May 2020
European UnionGermany ECJ C-57/20 Commission action against Germany on flat rate scheme for farmers 03 May 2020
France VAT on margin: the condition of identity of the property is validated by the State Council 09 April 2020
United Kingdom The margin scheme does not apply to resale of vehicles recovered on termination of finance agreements 09 March 2020
United Kingdom Second hand margin regime not applicable on resale of vehicles recovered on termination of finance agreements 06 March 2020
Netherlands Update VAT scheme for small businesses as of 2020 – consequences for combination VAT margin scheme 02 October 2019
European UnionGermany ECJ Case C-388/18 (“B”) – Judgement – VAT Margin scheme and Small entrepreneur scheme 31 July 2019
India GST to be paid on difference between selling price & purchase price in respect of auction of old goods 18 June 2019
United Arab Emirates UAE’s VAT collections exceeds expectations by a wide margin in 2018 08 June 2019
European Union ECJ Case C-264/17 (Harry Mensning) – Comments – The application of the profit margin scheme on works of art supplied by the creators via an intra-Community supply — exempt from VAT and the right to deduct input VAT 22 February 2019
United Arab Emirates Federal tax authority: Profit Margin Scheme applies only to used cars already subjected to VAT 03 December 2018
European Union ECJ Case C-264/17 (Mensing) – Judgment – Margin scheme on works of art; right to deduct input VAT by taxable dealer 29 November 2018
European UnionGermany ECJ Case C-264/17 (Harry Mensing) – Opinion – Margin scheme on works of art; right to deduct input VAT by taxable dealer 27 September 2018
European UnionGermany ECJ Case C-388/18 (“B”) – Questions – VAT Margin scheme and Small entrepreneur scheme 07 August 2018
United Arab Emirates VAT Updates: VAT Benefit Extended To Three Additional Free Zones, Public Clarification On VAT Treatment Of Compensation-Type Payments, Eligible Goods For Profit Margin Scheme And Supply Of Labor Accommodation 26 July 2018
United Arab Emirates VAT Public Clarification on the profit margin scheme – eligible goods 26 June 2018
Uncategorized Cases | No Tour Operators Margin Scheme liability for disclosed agent: Alpha International Accommodation Ltd [2017] UKFTT 778 (TC) 18 November 2017
European UnionUncategorized Litdana. Application of margin scheme. References on the invoices relating both to the application of the margin scheme by the supplier and to exemption from VAT. Court of Justice 28 May 2017
Uncategorized Litdana. Reference for a preliminary ruling. VAT margin scheme. Vilniaus apygardos administracinis teismas 09 February 2016
Uncategorized Proposed Puerto Rico VAT bill defeated by narrow margin in Puerto Rico House of Representatives | LinkedIn 08 May 2015
Uncategorized Binding tax ruling from the Spanish Tax Authorities concerning the VAT tax base for Tour Operators Margin Scheme 20 February 2015