Tag - Place of supply

Spain

Spain reduces the scope of the Use and enjoyment rule

3 days ago

Saudi Arabia

ZATCA Circular: VAT on Financial Services

5 days ago

European Union Poland

Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’.

6 days ago

Sweden

Should Swedish VAT be paid for services performed within Sweden’s economic zone?

1 week ago

European Union

Public Consultation: VAT package for travel and tourism (in preparation)

2 weeks ago

European Union

Comments on ECJ C-641/21: How is the place of supply of a service assessed in case of VAT fraud?

2 weeks ago

United States

Margin tax appointment (Texas)

2 weeks ago

France

Bofip on ”Place of supply of tangible movable property – General rules”

2 weeks ago

Italy

Ruling 83: Occasional exempt supply does not impact pro rata and place of supply tourist package

3 weeks ago

France

Guidance: Territoriality – Definition of the territory of application of VAT

3 weeks ago

France

Guidance: Territoriality – Place of imports

3 weeks ago

France

Guidance: International transport of goods

3 weeks ago

France

Guidance: Transactions carried out between mainland France and the overseas collectivities and between these collectivities

3 weeks ago

France

Guidance: Place of supply of tangible movable property – General rules

3 weeks ago

Spain

VAT measures in 2023 budget law

3 weeks ago

Spain

Spain limits scope of use and enjoyment VAT rule from 2023

3 weeks ago

Spain

Tax measures in 2023 budget law

3 weeks ago

India

IGST Levied On Ocean Freight Not To Be Reviewed By GST Department

3 weeks ago

Italy

Ruling 27: Relevance for VAT purposes for electric vehicle charging

3 weeks ago

Italy

Ruling 12: An online database can be an electronic service for VAT purposes

3 weeks ago

Malaysia

Draft service tax guide on goods delivery services

4 weeks ago

Italy

Ruling 12: Services of accessing online journals and databases and publishing of articles rendered to non-taxable customers

4 weeks ago

Macedonia

Proposed amendments to the VAT law

4 weeks ago

India

5 Major Developments in India

4 weeks ago

United States

Massachusetts Supreme Judicial Court Affirms that DOR Cannot Enforce Wayfair Retroactively

1 month ago

Netherlands

5 Major Developments in Netherlands

1 month ago

Spain

A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023

1 month ago

Italy

5 Major Developments in Italy

1 month ago

European Union

New VAT treatment for virtual events

1 month ago

Spain

Effective use or enjoyment rule for VAT modified

1 month ago

European Union

Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

1 month ago

Spain

Spain Gazettes Budget Law 2023, Limits VAT Supply of Services Rules, Amends Applicability of Reverse Charge Mechanism

1 month ago

United Arab Emirates

5 Major Developments in the United Arab Emirates

1 month ago

Tag - Place of supply

Spain reduces the scope of the Use and enjoyment rule

ZATCA Circular: VAT on Financial Services

Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’.

Should Swedish VAT be paid for services performed within Sweden’s economic zone?

Public Consultation: VAT package for travel and tourism (in preparation)

Comments on ECJ C-641/21: How is the place of supply of a service assessed in case of VAT fraud?

Margin tax appointment (Texas)

Bofip on ”Place of supply of tangible movable property – General rules”

Ruling 83: Occasional exempt supply does not impact pro rata and place of supply tourist package

Guidance: Territoriality – Definition of the territory of application of VAT

Guidance: Territoriality – Place of imports

Guidance: International transport of goods

Guidance: Transactions carried out between mainland France and the overseas collectivities and between these collectivities

Guidance: Place of supply of tangible movable property – General rules

VAT measures in 2023 budget law

Spain limits scope of use and enjoyment VAT rule from 2023

Tax measures in 2023 budget law

IGST Levied On Ocean Freight Not To Be Reviewed By GST Department

Ruling 27: Relevance for VAT purposes for electric vehicle charging

Ruling 12: An online database can be an electronic service for VAT purposes

Draft service tax guide on goods delivery services

Ruling 12: Services of accessing online journals and databases and publishing of articles rendered to non-taxable customers

Proposed amendments to the VAT law

5 Major Developments in India

Massachusetts Supreme Judicial Court Affirms that DOR Cannot Enforce Wayfair Retroactively

5 Major Developments in Netherlands

A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023

5 Major Developments in Italy

New VAT treatment for virtual events

Effective use or enjoyment rule for VAT modified

Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

Spain Gazettes Budget Law 2023, Limits VAT Supply of Services Rules, Amends Applicability of Reverse Charge Mechanism

5 Major Developments in the United Arab Emirates

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