Tag - Taxable amount

Middle East

Is Black Friday discount subject to VAT?

2 hours ago

Sweden

The stance “Offer of group discounts on the deal company’s website, so-called deal concept” shall no longer be applied

3 days ago

Germany

German Federal Fiscal Court on customs valuation: Retroactive transfer price adjustments not to be taken into account (Hamamatsu decision)

3 days ago

Germany

Appeal in “Hamamatsu” case rejected by German Federal Court

5 days ago

Taiwan

Taiwan MOF Clarifies Business Tax Declaration Procedure Following Sales Returns, Discounts

5 days ago

European Union

Comments on ECJ C-612/21 & C-616/21: AG Opinion – Taxation of subsidies received by public bodies

1 week ago

European Union United Kingdom

Flashback on ECJ Cases – C-398/99 (Yorkshire Co-operatives) – The nominal value of that coupon must be included in the taxable amount in the hands of the retailer

1 week ago

Belgium European Union

Flashback on ECJ cases C-184/00 (Office des produits wallons) – Subsidies covering a part of the operating costs of a taxable person are liable to tax if directly linked to a specific economic activity

1 week ago

European Union

Comments on ECJ C-612/21 & C-616/21: AG position on taxation of subsidies in public entities

2 weeks ago

European Union

Comments on ECJ C-612/21: AG Opinion – Installation of solar panels programme – whether municipality acting as a taxable person – taxpayer win

2 weeks ago

Poland

No reduction of VAT if an indirect rebate is granted if the sale to an intermediary was subject to the reverse charge

2 weeks ago

Cambodia

Exchange rates for VAT-registered taxpayers

2 weeks ago

World

Discounts in Retail

2 weeks ago

United Kingdom

VAT Treatment of the Energy Bill Relief Scheme

2 weeks ago

Russia

Federal Tax Service: VAT calculation when applying state regulated prices

2 weeks ago

European Union

ECJ C-461/21: Are services linked to import always VAT exempt? Even when the goods are not properly cleared for customs upon import?

3 weeks ago

Poland

Samsung loses to NSA on VAT on cash back promotion

3 weeks ago

Poland

Exchange rates for credit/debit notes as from January 2023

3 weeks ago

Germany

Customs valuation for cross-border transactions between affiliated companies in the EU

3 weeks ago

United Kingdom

The TP/Customs Saga continues: new valuation guidance issued by UK Customs

3 weeks ago

South Africa

Tax Agency Seeks Comments on VAT Treatment of Rounding Differences in Cash Transactions

3 weeks ago

Italy

Two ways to recover VAT from pharmaceutical payback

3 weeks ago

United Kingdom

HMRC Collection: Working out the customs value of your imported goods

3 weeks ago

United States

Fees subject to sales and use tax (South Carolina)

4 weeks ago

Ukraine

Import of goods received free of charge: what about VAT?

1 month ago

France

How to determine the customs value?

1 month ago

European Union Germany

Hamamatsu’s final judgment finally delivered. Now it’s the turn of the European Commission!

1 month ago

United Kingdom

New approach to VAT treatment of compensation/termination payments

1 month ago

European Union

ECJ – Customs valuation based on statistical data

1 month ago

Germany

Determination of customs value in the event of subsequent adjustment of transfer prices

2 months ago

Italy

Ruling 506: Excise taxes and taxable amount for VAT purposes

2 months ago

Ukraine

Tax base for operations on the supply of an object of unfinished construction

2 months ago

Croatia

Decisions on the proclamation of the Law on Amendments to the Law on Value Added Tax in Croatia

2 months ago

Tag - Taxable amount

Is Black Friday discount subject to VAT?

The stance “Offer of group discounts on the deal company’s website, so-called deal concept” shall no longer be applied

German Federal Fiscal Court on customs valuation: Retroactive transfer price adjustments not to be taken into account (Hamamatsu decision)

Appeal in “Hamamatsu” case rejected by German Federal Court

Taiwan MOF Clarifies Business Tax Declaration Procedure Following Sales Returns, Discounts

Comments on ECJ C-612/21 & C-616/21: AG Opinion – Taxation of subsidies received by public bodies

Flashback on ECJ Cases – C-398/99 (Yorkshire Co-operatives) – The nominal value of that coupon must be included in the taxable amount in the hands of the retailer

Flashback on ECJ cases C-184/00 (Office des produits wallons) – Subsidies covering a part of the operating costs of a taxable person are liable to tax if directly linked to a specific economic activity

Comments on ECJ C-612/21 & C-616/21: AG position on taxation of subsidies in public entities

Comments on ECJ C-612/21: AG Opinion – Installation of solar panels programme – whether municipality acting as a taxable person – taxpayer win

No reduction of VAT if an indirect rebate is granted if the sale to an intermediary was subject to the reverse charge

Exchange rates for VAT-registered taxpayers

Discounts in Retail

VAT Treatment of the Energy Bill Relief Scheme

Federal Tax Service: VAT calculation when applying state regulated prices

ECJ C-461/21: Are services linked to import always VAT exempt? Even when the goods are not properly cleared for customs upon import?

Samsung loses to NSA on VAT on cash back promotion

Exchange rates for credit/debit notes as from January 2023

Customs valuation for cross-border transactions between affiliated companies in the EU

The TP/Customs Saga continues: new valuation guidance issued by UK Customs

Tax Agency Seeks Comments on VAT Treatment of Rounding Differences in Cash Transactions

Two ways to recover VAT from pharmaceutical payback

HMRC Collection: Working out the customs value of your imported goods

Fees subject to sales and use tax (South Carolina)

Import of goods received free of charge: what about VAT?

How to determine the customs value?

Hamamatsu’s final judgment finally delivered. Now it’s the turn of the European Commission!

New approach to VAT treatment of compensation/termination payments

ECJ – Customs valuation based on statistical data

Determination of customs value in the event of subsequent adjustment of transfer prices

Ruling 506: Excise taxes and taxable amount for VAT purposes

Tax base for operations on the supply of an object of unfinished construction

Decisions on the proclamation of the Law on Amendments to the Law on Value Added Tax in Croatia

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