Tag - Supply of goods

European Union

Comments in ECJ C-677/21: The supply of electricity by a distribution system operator, even if involuntary, constitutes an economic activity and is subject to VAT

02 May 2023

European Union

Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes

02 May 2023

Netherlands

Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity

02 May 2023

European Union

Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, …

02 May 2023

European Union

Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity

02 May 2023

European Union

Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles

30 April 2023

European Union

Comments on ECJ C-677/21: Should unlawful consumption of gas or electricity be subject to VAT?

29 April 2023

India

ITC cannot be availed on tax paid on vouchers, held neither goods nor services

29 April 2023

European Union

Comments on ECJ C-677/21: Illegal Abstraction of Fuel or Energy Should be Subject to VAT

28 April 2023

European Union

Comments on ECJ C-677/21: The power to dispose of goods as owner is necessary for any supply of goods. This power is objective and based on factual control, rather than legal rights

28 April 2023

United Kingdom

Recovering input tax on the charging of EVs

26 April 2023

European Union

Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point”

26 April 2023

United Kingdom

Charging EVs ruled to be goods not services

25 April 2023

European Union

Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)

24 April 2023

European Union

Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity

24 April 2023

European Union

Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods

24 April 2023

European Union

Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods

23 April 2023

European Union

Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT

21 April 2023

European Union

Comments on ECJ C-282/22: Charging electric cars is a delivery of goods

21 April 2023

European Union

5 Major Developments: European Union

20 April 2023

India

No Sales Tax on Sim Cards, Recharges and other VAS by Telecos: Supreme Court

19 April 2023

Ukraine

Does the customer charge VAT during the transfer of raw materials?

14 April 2023

India

5 Major Developments in India

12 April 2023

Italy

5 Major Developments in Italy

10 April 2023

Germany

5 Major Developments in Germany

09 April 2023

United Arab Emirates

5 Major Developments in United Arab Emirates

08 April 2023

Poland

5 Major Developments in Poland

08 April 2023

Bahrain

Did you Know? VAT Treatment for Stock made Available to Customer

06 April 2023

European Union Poland

Comments on ECJ C-664/21: Presentation of Proof of Export in an Intra-Community Supply of Goods

05 April 2023

World

Global views on VAT treatment of physical goods

01 April 2023

Serbia

5 Major Developments in Serbia

01 April 2023

Malaysia

5 Major Developments in Malaysia

30 March 2023

Poland

VAT Warehouses – Simplification of VAT Settlement and Collection in Tax Consultations

15 March 2023

Tag - Supply of goods

Comments in ECJ C-677/21: The supply of electricity by a distribution system operator, even if involuntary, constitutes an economic activity and is subject to VAT

Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes

Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity

Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, …

Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity

Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles

Comments on ECJ C-677/21: Should unlawful consumption of gas or electricity be subject to VAT?

ITC cannot be availed on tax paid on vouchers, held neither goods nor services

Comments on ECJ C-677/21: Illegal Abstraction of Fuel or Energy Should be Subject to VAT

Comments on ECJ C-677/21: The power to dispose of goods as owner is necessary for any supply of goods. This power is objective and based on factual control, rather than legal rights

Recovering input tax on the charging of EVs

Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point”

Charging EVs ruled to be goods not services

Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging)

Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity

Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods

Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods

Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT

Comments on ECJ C-282/22: Charging electric cars is a delivery of goods

No Sales Tax on Sim Cards, Recharges and other VAS by Telecos: Supreme Court

Does the customer charge VAT during the transfer of raw materials?

5 Major Developments in India

5 Major Developments in Italy

5 Major Developments in Germany

5 Major Developments in United Arab Emirates

5 Major Developments in Poland

Did you Know? VAT Treatment for Stock made Available to Customer

Comments on ECJ C-664/21: Presentation of Proof of Export in an Intra-Community Supply of Goods

Global views on VAT treatment of physical goods

5 Major Developments in Serbia

5 Major Developments in Malaysia

VAT Warehouses – Simplification of VAT Settlement and Collection in Tax Consultations

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