Poland VAT Warehouses – Simplification of VAT Settlement and Collection in Tax Consultations 1 week ago
Spain Property lease contract with purchase option (leasing) – Qualification as delivery of goods or provision of services 3 weeks ago
Belgium Qualitative evaluation of whether renovations constitute new construction for VAT purposes required 4 weeks ago
United Arab Emirates VAT Public Clarification P033 – Amendments to Emirates’ Reporting – Electronic Commerce Supplies by Qualifying Registrants 4 weeks ago
European UnionGermany ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland 1 month ago
India State Of Tripura Has No Jurisdiction To Levy VAT For Supply Of LPG Cylinder Under Work Orders Executed Outside The State: Tripura High Court 2 months ago
Ukraine Is the transaction of the transfer of goods by a VAT payer to another VAT payer (or a non-payer/non-resident) under a loan agreement considered a supply of goods? 5 months ago
India Subleasing Of Containers; Deemed Sale , Service Tax Not Applicable ; Bombay High Court 5 months ago
Italy Qualification for VAT purposes of electric vehicle recharging services continues to present many uncertainties 6 months ago
European UnionGermany ECJ C-368/21 (Hauptzollamt Hamburg) – Judgment – Place of import of a vehicle, brought into the EU in violation of customs regulations, is in the MS in which the person is resident 7 months ago
Sweden Clarification: Charging of electric vehicles constitutes turnover of goods (electricity) 12 months ago
United Kingdom Stallion nominations (the right to nominate a mare to be covered by a stallion in one breeding season) and the covering of mares is treated as ‘work carried out on goods’ 12 months ago
Italy Children’s educational services provided through the supply of educational and recreational material. Supply of goods and not a supply of service. 23 March 2022
European UnionFrance Flashback on ECJ Cases – C-446/13 (Fonderie 2A) – Shipment of goods to customer does not start until goods are ready 23 December 2021