United Kingdom Of chicken and eggs… time of supply and VAT grouping rules in Prudential Assurance Company 16 hours ago
Sweden Position statement “Accounting of VAT for construction that is started under own management but completed as a contract” shall not be applied 3 days ago
Italy The date on which the accounting report is generated drives the deadline for deduction of import VAT 5 days ago
European Union Comments on ECJ C-519/21 : VAT implications of association without legal personality 2 weeks ago
Russia Russia Clarifies VAT Treatment of Advance Payment Received for Consulting Services 2 weeks ago
Germany Accrual and adjustment of VAT in the case of payment in installments for an executed delivery 3 weeks ago
European Union Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania 4 weeks ago
European Union Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership 1 month ago
European Union Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax 1 month ago
European Union Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established 1 month ago
Poland The moment when the tax obligation arises when taxing financial services is not so obvious 1 month ago
Switzerland Increase in VAT rates effective from January 1, 2024 – final guidelines published by the Swiss Federal Tax Administration (VAT Info No 19) 1 month ago
European UnionRomania ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established 1 month ago
European UnionGermany ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland 1 month ago
Germany Federal Ministry of Finance: When is VAT chargeable on partial supplies and instalment payments? 2 months ago
European UnionRomania ECJ C-696/22 (C SPRL) – Questions – Collected of VAT only when the consideration for the services was received and not when the services were actually provided 2 months ago