European UnionGermany Comments on ECJ C-791/22: ECJ Rules German Import VAT Case Incompatible with EU Directive 2006/112/EC 3 months ago
European UnionRomania ECJ C-533/22 (Adient) – AG Opinion – Fixed establishment solely on the basis that the two companies belong to the same group? 3 months ago
Poland Unloading Asian goods without Polish VAT: Krajowa Informacja Skarbowej clarifies the rules 3 months ago
Philippines Clarification of Taxation for Cross-Border Services Provided by Nonresident Entities: A Supreme Court Ruling 4 months ago
European Union Comments on ECJ C-791/22: Customs Code does not apply when determining the place where import VAT arises 4 months ago
European Union Summary of ECJ C-791/22: Customs Code can not apply to determine the place of supply for import VAT 4 months ago
European UnionGermany ECJ C-791/22 (Hauptzollamt Braunschweig) – Judgment – Customs Code can not apply to determine the place of supply for import VAT 4 months ago
United Kingdom Understanding the Complexities of VAT and Intercompany Recharges: Risks and Considerations 4 months ago
Ukraine How to prepare a tax invoice for the provision of services to a non-resident on the customs territory of Ukraine? 4 months ago
Austria Determination of place of performance for brokerage services under § 3a Abs 6 UStG 4 months ago
United States Sales and Use Tax Sourcing Guidelines for Out-of-State Purchases in Michigan 4 months ago
European UnionSweden Flashback on ECJ Cases – C-291/07 (Kollektivavtalsstiftelsen TRR Trygghetsrådet) – Cross-Border Consultancy Services and Taxable Person 4 months ago
Denmark Case: Determine the Correct Recipient of Services in Accordance with Business Reality 5 months ago
European Union Taxation of Server Colocation Services: Ruling on VAT Settlement at Customer’s Registered Office 5 months ago
United States Missouri Sales Tax Exemption for Out-of-State Purchasers: Title Transfer and Tax Exemption 5 months ago
India India Customs Agency Issues Circular Clarifying GST Rules for Determining Place of Supply 5 months ago
Netherlands Act Implementation of VAT Rates Directive for antiques, works of art and collectibles and virtually supplied services in the Government Gazette 5 months ago
Netherlands Supplementary Margin Scheme and Place of Virtual Services in VAT Act published 5 months ago
European Union Comments on ECJ C-532/22: Video chat business – whether place of supply of B2B service was under Article 53 5 months ago
European Union Comments on ECJ C-532/22: Determination of place of service does not apply to recording erotic video chats 5 months ago
European UnionRomania ECJ C-532/22 (Westside Unicat) – Judgment – Article 53 excludes VAT application to video chat recording studios producing erotic content for Internet distribution platforms 5 months ago