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
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
European Union Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point” 26 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 UnionPoland Comments on ECJ C-664/21: Presentation of Proof of Export in an Intra-Community Supply of Goods 05 April 2023
Poland VAT Warehouses – Simplification of VAT Settlement and Collection in Tax Consultations 15 March 2023
Spain Property lease contract with purchase option (leasing) – Qualification as delivery of goods or provision of services 07 March 2023
United Arab Emirates VAT Public Clarification P033 – Amendments to Emirates’ Reporting – Electronic Commerce Supplies by Qualifying Registrants 25 February 2023