Tag - Private use

Netherlands

Change in VAT for employee benefits or gifts from 1 January 2024 in the Netherlands

19 October 2023

Norway

Norwegian Tax Agency Clarifies VAT and Employer Contributions on Taxable Benefits

17 October 2023

Netherlands

Calculation method for the BUA threshold amount

17 October 2023

Belgium

5 Major Developments in Belgium

03 October 2023

Australia

5 Major Developments in Australia

02 October 2023

Bosnia and Herzegovina

5 Major Developments in Bosnia and Herzegovina

30 September 2023

Belgium

Circular 2023/C/72 on the place of taxation for VAT purposes of the provision of a commercial vehicle to a staff member in a cross-border context

29 September 2023

Denmark European Union

Council of EU authorizes Denmark to apply VAT flat-rate scheme on private use of business cars

29 September 2023

Denmark

Extension of Special Measure for VAT on Private Use of Light Goods Vehicles in Denmark

29 September 2023

VATupdate VAT GST sales tax Swim pool water sport

Poland

Right to full VAT deduction for expenses related to the design and construction of a swimming pool.

25 September 2023

Poland

Tax Deduction for VAT on Invoices Documenting Free Rental of Apartments Provided to Employees

25 September 2023

Greece

Free Water Distribution with Coffee – Non-issuance of Self-Delivery Element for VAT Payment

22 September 2023

Belgium European Union

Clarification of VAT treatment of company cars made available to Belgian employees

21 September 2023

Germany

VAT & company events

20 September 2023

Bosnia and Herzegovina

Donated Food goes VAT-free

20 September 2023

Netherlands

North Holland District Court: Abuse of rights in the sale of a car by a company to its director at an undervalued price

18 September 2023

Denmark

Council Implementing Decision to allow Denmark to apply a special measure derogating from Article 75

17 September 2023

Italy

Full VAT deduction for cars only in specific cases

14 September 2023

Spain

TEAC Resolution: Input VAT deduction for supplies, such as water, electricity or gas, to a property partially affected by a taxable person’s economic activity

14 September 2023

Netherlands

No VAT deduction with, for example, for car delivered directly to DGA

11 September 2023

Netherlands

VAT on disguised dividend on sale of car to DGA

11 September 2023

Finland

Supreme Administrative Court rules about supplies of meals by a religious community

09 September 2023

Belgium

VAT guidance issued on cars provided by foreign employers to resident employees

08 September 2023

Spain

AEAT publishes on its website “Note on issues relating to mixed-use vehicles assigned to employees”

05 September 2023

Netherlands

Explanation of the Supreme Court’s individual decision in a mass appeal (company cars)

29 August 2023

Netherlands

Also with a lot of home working, commuting is private use for VAT

29 August 2023

Sweden

Don’t Hinder Companies’ Transition to Electric Cars through VAT

29 August 2023

Poland

Ruling: Deducting VAT from municipal expenses for an electric car

28 August 2023

Netherlands

Supreme Court (Hoge Raad): Mass objection; private use of car

19 August 2023

Netherlands

Employment agency no VAT deduction for housing temporary workers anyway

18 August 2023

Germany

BFH rules on input tax deduction conditions for team building events

18 August 2023

Germany

No input VAT deduction for staff outing costs

03 August 2023

Germany

Input VAT deduction for company events

02 August 2023

Tag - Private use

Change in VAT for employee benefits or gifts from 1 January 2024 in the Netherlands

Norwegian Tax Agency Clarifies VAT and Employer Contributions on Taxable Benefits

Calculation method for the BUA threshold amount

5 Major Developments in Belgium

5 Major Developments in Australia

5 Major Developments in Bosnia and Herzegovina

Circular 2023/C/72 on the place of taxation for VAT purposes of the provision of a commercial vehicle to a staff member in a cross-border context

Council of EU authorizes Denmark to apply VAT flat-rate scheme on private use of business cars

Extension of Special Measure for VAT on Private Use of Light Goods Vehicles in Denmark

Right to full VAT deduction for expenses related to the design and construction of a swimming pool.

Tax Deduction for VAT on Invoices Documenting Free Rental of Apartments Provided to Employees

Free Water Distribution with Coffee – Non-issuance of Self-Delivery Element for VAT Payment

Clarification of VAT treatment of company cars made available to Belgian employees

VAT & company events

Donated Food goes VAT-free

North Holland District Court: Abuse of rights in the sale of a car by a company to its director at an undervalued price

Council Implementing Decision to allow Denmark to apply a special measure derogating from Article 75

Full VAT deduction for cars only in specific cases

TEAC Resolution: Input VAT deduction for supplies, such as water, electricity or gas, to a property partially affected by a taxable person’s economic activity

No VAT deduction with, for example, for car delivered directly to DGA

VAT on disguised dividend on sale of car to DGA

Supreme Administrative Court rules about supplies of meals by a religious community

VAT guidance issued on cars provided by foreign employers to resident employees

AEAT publishes on its website “Note on issues relating to mixed-use vehicles assigned to employees”

Explanation of the Supreme Court’s individual decision in a mass appeal (company cars)

Also with a lot of home working, commuting is private use for VAT

Don’t Hinder Companies’ Transition to Electric Cars through VAT

Ruling: Deducting VAT from municipal expenses for an electric car

Supreme Court (Hoge Raad): Mass objection; private use of car

Employment agency no VAT deduction for housing temporary workers anyway

BFH rules on input tax deduction conditions for team building events

No input VAT deduction for staff outing costs

Input VAT deduction for company events

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