Tag - Supply of goods

Sweden

Clarification: Charging of electric vehicles constitutes turnover of goods (electricity)

11 April 2022

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’

30 March 2022

Netherlands

VAT for private use/transfer of dwelling by partnership of natural persons

24 March 2022

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 Union France

Flashback on ECJ Cases – C-446/13 (Fonderie 2A) – Shipment of goods to customer does not start until goods are ready

23 December 2021

United Kingdom

The indirect tax consequences of own goods movements between the UK and EU

23 August 2021

European Union Germany

ECJ C-368/21 (Hauptzollamt Hamburg) – Questions – Place of importation for VAT purposes of a means of transport registered in a third country and brought into the EU

31 July 2021

Poland

Some transactions are not subject to VAT

29 June 2021

European Union

Public consultation – Definitive VAT system for Business to Business intra-EU transactions on goods

07 June 2021

France

Threshold of low value gifts is raised from € 69 to € 73

31 May 2021

United Kingdom

HMRC Guidance: Trading and moving goods in and out of Northern Ireland (Update)

31 May 2021

United Kingdom

HMRC internal manual: Place of Supply of Goods

30 May 2021

United Kingdom

HMRC Guidance: VAT on movements of goods between Northern Ireland and the EU

26 May 2021

European Union

Conversion fees, however, include VAT (ECJ C-604/19)

06 March 2021

European Union Poland

ECJ C-604/19 (Gmina Wrocław) – Judgment – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods

25 February 2021

India

Section 194Q: TDS on Purchase of Goods Exceeding Rs. 50 Lakhs

10 February 2021

Netherlands

Zero VAT rate incorrectly applied to deliveries of gas oil to Belgium

27 January 2021

United Kingdom

HMRC Guidance: Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

10 January 2021

United Kingdom

HMRC Guidance VAT on movements of goods between Northern Ireland and the EU (VAT Notice 725)

09 January 2021

Austria European Union

Flashback on ECJ cases C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies

08 January 2021

European Union Netherlands

Flashback on ECJ cases C-430/09 (Euro Tyre Holding) – Allocation of transport in case of chain supplies

07 January 2021

European Union United Kingdom

ECJ C-703/18 (Healthspan Limited) – Removed from the Court Register – Cross-border sales; Transport ordered by customer or supplier?

29 December 2020

Poland

Clarifications on documenting the intra-Community supply of goods for VAT purposes

22 December 2020

United Kingdom

Apply to import goods temporarily to the UK or EU

21 December 2020

United Kingdom

Brexit: Call-Off Simplification not longer available

21 December 2020

European Union

European Commission has issued updated Notices to Stakeholders in the area of VAT, Customs and Excise

11 December 2020

Germany

Federal Minstry of Finance decree on intra-Community supplies of goods

08 December 2020

United Kingdom

VAT and customs for goods sent from abroad bought online, bought abroad and sent back to the UK or received as a gift

26 November 2020

Germany

BMF: Valid VAT number required for the VAT exemption for Intra-EU supplies of goods

19 November 2020

China

Catalogue of technologies subject to export restrictions and prohibitions updated

08 November 2020

Czech Republic

Who is liable to pay VAT upon imports – the declarant, or the goods‘ owner?

05 November 2020

Croatia

Draft Bill on Amendments to the VAT law: Postponed accounting for importation via the VAT return, threshold to apply VAT cash accounting method increased

05 November 2020

Croatia

Postponed accounting for importation via the VAT return was extended until the end of 2020

05 November 2020

Tag - Supply of goods

Clarification: Charging of electric vehicles constitutes turnover of goods (electricity)

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’

VAT for private use/transfer of dwelling by partnership of natural persons

Children’s educational services provided through the supply of educational and recreational material. Supply of goods and not a supply of service.

Flashback on ECJ Cases – C-446/13 (Fonderie 2A) – Shipment of goods to customer does not start until goods are ready

The indirect tax consequences of own goods movements between the UK and EU

ECJ C-368/21 (Hauptzollamt Hamburg) – Questions – Place of importation for VAT purposes of a means of transport registered in a third country and brought into the EU

Some transactions are not subject to VAT

Public consultation – Definitive VAT system for Business to Business intra-EU transactions on goods

Threshold of low value gifts is raised from € 69 to € 73

HMRC Guidance: Trading and moving goods in and out of Northern Ireland (Update)

HMRC internal manual: Place of Supply of Goods

HMRC Guidance: VAT on movements of goods between Northern Ireland and the EU

Conversion fees, however, include VAT (ECJ C-604/19)

ECJ C-604/19 (Gmina Wrocław) – Judgment – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods

Section 194Q: TDS on Purchase of Goods Exceeding Rs. 50 Lakhs

Zero VAT rate incorrectly applied to deliveries of gas oil to Belgium

HMRC Guidance: Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland

HMRC Guidance VAT on movements of goods between Northern Ireland and the EU (VAT Notice 725)

Flashback on ECJ cases C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies

Flashback on ECJ cases C-430/09 (Euro Tyre Holding) – Allocation of transport in case of chain supplies

ECJ C-703/18 (Healthspan Limited) – Removed from the Court Register – Cross-border sales; Transport ordered by customer or supplier?

Clarifications on documenting the intra-Community supply of goods for VAT purposes

Apply to import goods temporarily to the UK or EU

Brexit: Call-Off Simplification not longer available

European Commission has issued updated Notices to Stakeholders in the area of VAT, Customs and Excise

Federal Minstry of Finance decree on intra-Community supplies of goods

VAT and customs for goods sent from abroad bought online, bought abroad and sent back to the UK or received as a gift

BMF: Valid VAT number required for the VAT exemption for Intra-EU supplies of goods

Catalogue of technologies subject to export restrictions and prohibitions updated

Who is liable to pay VAT upon imports – the declarant, or the goods‘ owner?

Draft Bill on Amendments to the VAT law: Postponed accounting for importation via the VAT return, threshold to apply VAT cash accounting method increased

Postponed accounting for importation via the VAT return was extended until the end of 2020

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