United Kingdom Import VAT Relief: Date of Importation vs. Arrival for Transfer of Residence – FTT Decision 18 hours ago
Sweden Financial leasing and value added tax implications in Sweden under VAT law (2024-03-22) 6 days ago
Vietnam Vietnam National Assembly Considers Bill Amending VAT Law with New Regulations and Rates 4 weeks ago
Russia When to Reclaim VAT from Advance Payment: Shipment and Receipt in Different Quarters 1 month ago
Italy Exiting Cash VAT with Ordinary Deduction: No Need to Redetermine Credit for Previous Settlements 2 months ago
Germany Revocation of Cash Accounting Permission Due to Abuse: BFH Ruling of 12 July 2023 2 months ago
Poland Will the introduction of the cash method in PIT result in further changes in SLIM VAT? 2 months ago
Azerbaijan Change in the timing of VAT transactions subject to certain types of activities 2 months ago
European Union Comments on ECJ C-791/22: Customs Code does not apply when determining the place where import VAT arises 2 months ago
European Union Summary of ECJ C-791/22: Customs Code can not apply to determine the place of supply for import VAT 2 months ago
European UnionGermany ECJ C-791/22 (Hauptzollamt Braunschweig) – Judgment – Customs Code can not apply to determine the place of supply for import VAT 2 months ago
Germany Revocation of Permission for Cash Accounting due to Abuse; Creation and Exercise of Input Tax Deduction Right 4 months ago
Italy AIDC clarifies the taxable event for VAT services: the moment of material execution 4 months ago
Italy When the taxable event and the tax liability occur. Rewriting the provisions of D.P.R. n. 633/1972 4 months ago
Germany Updates from the Federal Fiscal Court: Timing of VAT collection and constitutionality of late payment penalties 4 months ago
Spain Improper Application of Cash Accounting Regime in Real Estate Sale Leads to Conflict 5 months ago
Russia Russia’s Ministry of Finance clarifies how to determine the date of income from work for tax calculation 5 months ago
United Kingdom UK case-law: Lidl Great Britain Limited v Closed Circuit Cooling Limited t/a 3CL – Payment date, Tax Point 6 months ago
European UnionUnited Kingdom Cash Accounting Scheme in VAT: How it Works in the EU and UK 6 months ago
Poland How should a developer settle fees charged from future owners of premises in VAT? 7 months ago
Italy The right to claim import VAT arises at the time of customs clearance, regardless of whether the invoice has already been issued 7 months ago