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 UnionFrance 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
BulgariaEuropean 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
BelgiumEuropean 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 UnionUnited 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 UnionGermany ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments 2 months ago
Netherlands Provision of a voucher is the moment when VAT performance is performed by the internet auction website 3 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 UnionPoland Flashback on ECJ Cases – C-502/07 (K-1) – Member States can introduce administrative sanctions as it is not a tax 5 months ago
European UnionGermany 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 UnionGermany 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