European Union Use and enjoyment of services and VAT (roaming services, comment on case C-593/19) 15 hours ago
European Union ECJ C-593/19 (SK Telecom) – Roaming services are taxes where used and enjoyed 2 days ago
AustriaEuropean Union ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund 4 days ago
Poland Polish Supreme Court confirms findings of CJEU Danske Bank case are applicable to VAT settlements of Polish branches 1 week ago
European UnionPoland Flashback on ECJ Cases C-530/09 (Inter-Mark Group) – Place of supply of services in connection with exhibition stands 2 weeks ago
European UnionUnited Kingdom Flashback on ECJ Cases – C-37/08 (RCI Europe) – Supply of services connected with immovable property – Services consisting in facilitating the exchange by owners of rights to occupy holiday homes 2 weeks ago
Chile Tax treatment of IP telephony services provided by a company located abroad – Registration in Chile required 4 weeks ago
European UnionUnited Kingdom ECJ C-459/19 (Wellcome Trust Ltd) – Judgement – Place of supply of investment management services 1 month ago
European UnionSweden ECJ case C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons 1 month ago
Luxembourg Circular 807 of the Luxembourg VAT authorities on the provision of vehicles by employers to staff members residing abroad 1 month ago
European Union VAT Expert Group presented its Working Paper on the ECJ Skandia case to the VAT Committee in September 2015 1 month ago
United Kingdom HMRC Policy paper Revenue and Customs Brief 23 (2015): VAT grouping rules and the Skandia judgment 1 month ago
European Union Agents without representation for VAT purposes even without the assignment of an assignment? 2 months ago
United Kingdom HMRC Guidance: Health professionals and pharmaceutical products (VAT Notice 701/57) 2 months ago
United Arab Emirates VAT treatment of ‘Director’s fees’ charged for services provided before introduction of VAT 2 months ago
Luxembourg Company cars made available to (cross-border) employees…always subject to VAT? 2 months ago
European UnionHungary ECJ C-596/20 (DuoDecad) – Question – Place of supply of e-commerce support services 3 months ago
European UnionRomania ECJ C-501/19 (UCMR – ADA) – Judgment – Collective management of copyright on musical works 3 months ago
United Kingdom HMRC Guidance: The VAT treatment of passenger transport (VAT Notice 744A) 3 months ago
European UnionGermany ECJ C-288/19 (QM) – Judgment – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration 3 months ago
United Kingdom HMRC Guidance: Freight transport and associated services (VAT Notice 744B) 3 months ago