Tag - Tax point (when the chargeable event occurs)

Singapore

Updated e-tax guide for GST: Time of Supply Rules

1 week ago

Ukraine

On the basis of which documents for the reporting periods of February – May 2022, taxpayers who use the cash method of VAT accounting form a tax credit?

2 weeks ago

European Union

VAT treatment of deposits and advance payments

3 weeks ago

European Union France

Flashback on ECJ Cases – C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the chargeable event

1 month ago

Russia

What VAT rate to apply to advances received before July 1, 2022 for hotel services

1 month ago

European Union

Roadtrip through ECJ Cases – Focus on ”Tax Point/Chargeable event & Chargeability of VAT” (Art. 62-71)

2 months ago

Bulgaria European Union

Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent

2 months ago

Belgium European Union

Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time

2 months ago

European Union United Kingdom

Flashback on ECJ cases C-419/02 (BUPA Hospitals and Goldsborough Developments) – No liability for non-binding advance payments for unspecified goods

2 months ago

Ukraine

Switch to determining VAT liabilities using cash accounting method may negatively impact decision of European Commission on Ukraine’s accession to EU – Ministry of Finance

2 months ago

European Union Germany

ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments

2 months ago

Poland

Tax obligation for an advance invoice

2 months ago

Uganda

Govt suppliers will only pay VAT after their invoices are cashed

2 months ago

Netherlands

Non-redeemed voucher auction site already VATable on receipt of the voucher

3 months ago

Netherlands

VAT due upon acceptance of winning bid auction

3 months ago

Netherlands

Provision of a voucher is the moment when VAT performance is performed by the internet auction website

3 months ago

United Kingdom

VAT treatment of deposits and advance payments

3 months ago

United Kingdom

VAT treatment of deposits and advance payments

3 months ago

United Kingdom

The importance of due diligence. The 50 Five (UK) Limited case

3 months ago

United Kingdom

Buy Now, Pay Later providers need the right VAT strategy now, not later

3 months ago

India

Time of Supply under GST

3 months ago

Sweden

The turnover limit for reporting VAT according to the closing method

4 months ago

European Union

ECJ C-249/21: Contract by electronic means: understand wording and clicking on ordering button results in an obligation to pay

4 months ago

European Union

Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable

4 months ago

European Union

Invoice with instalment payments: when is VAT due?

5 months ago

European Union Poland

Flashback on ECJ Cases – C-502/07 (K-1) – Member States can introduce administrative sanctions as it is not a tax

5 months ago

Germany

Payment of VAT Invoice with instalment payments: when is VAT due?

5 months ago

Sweden

Legal case: time of entry of the right to deduct

5 months ago

Bahrain

Proposed VAT payment relief for traders that import goods

5 months ago

European Union Germany

Flashback on ECJ Cases – Joined cases C-226/14 (Eurogate Distribution) & C-228/14 (DHL Hub Leipzig GmbH) – No import VAT on goods removed from customs warehouse and re-exported

6 months ago

European Union

Commentary on ECJ (C-9/20 Grundstücksgemeinschaft Kollaustraße): Input VAT deduction in case option to charge VAT upon receipts is chosen

6 months ago

European Union Germany

ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – Decision – No deduction of VAT if chargeable event is later

6 months ago

Russia

Clarification of moment of determining the tax base for VAT in relation to funds placed on escrow accounts

6 months ago

Tag - Tax point (when the chargeable event occurs)

Updated e-tax guide for GST: Time of Supply Rules

On the basis of which documents for the reporting periods of February – May 2022, taxpayers who use the cash method of VAT accounting form a tax credit?

VAT treatment of deposits and advance payments

Flashback on ECJ Cases – C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the chargeable event

What VAT rate to apply to advances received before July 1, 2022 for hotel services

Roadtrip through ECJ Cases – Focus on ”Tax Point/Chargeable event & Chargeability of VAT” (Art. 62-71)

Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent

Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time

Flashback on ECJ cases C-419/02 (BUPA Hospitals and Goldsborough Developments) – No liability for non-binding advance payments for unspecified goods

Switch to determining VAT liabilities using cash accounting method may negatively impact decision of European Commission on Ukraine’s accession to EU – Ministry of Finance

ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments

Tax obligation for an advance invoice

Govt suppliers will only pay VAT after their invoices are cashed

Non-redeemed voucher auction site already VATable on receipt of the voucher

VAT due upon acceptance of winning bid auction

Provision of a voucher is the moment when VAT performance is performed by the internet auction website

VAT treatment of deposits and advance payments

VAT treatment of deposits and advance payments

The importance of due diligence. The 50 Five (UK) Limited case

Buy Now, Pay Later providers need the right VAT strategy now, not later

Time of Supply under GST

The turnover limit for reporting VAT according to the closing method

ECJ C-249/21: Contract by electronic means: understand wording and clicking on ordering button results in an obligation to pay

Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable

Invoice with instalment payments: when is VAT due?

Flashback on ECJ Cases – C-502/07 (K-1) – Member States can introduce administrative sanctions as it is not a tax

Payment of VAT Invoice with instalment payments: when is VAT due?

Legal case: time of entry of the right to deduct

Proposed VAT payment relief for traders that import goods

Flashback on ECJ Cases – Joined cases C-226/14 (Eurogate Distribution) & C-228/14 (DHL Hub Leipzig GmbH) – No import VAT on goods removed from customs warehouse and re-exported

Commentary on ECJ (C-9/20 Grundstücksgemeinschaft Kollaustraße): Input VAT deduction in case option to charge VAT upon receipts is chosen

ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – Decision – No deduction of VAT if chargeable event is later

Clarification of moment of determining the tax base for VAT in relation to funds placed on escrow accounts

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