Tag - Taxable amount

European Union

Briefing Document & Podcast: EU VAT Directive 2006/112/EC – Taxable amount (Art. 72-92)

17 hours ago

European Union

Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – General Rule (Art. 73)

5 days ago

European Union

Briefing document & Podcast C-521/19 (CB) – Undeclared transactions must include VAT, preserving neutrality despite tax fraud circumstances

5 days ago

United States

Streamlined Sales Tax Board: Trump Tariffs on Resold Goods Subject to Sales Tax

5 days ago

European Union

Comments on ECJ C-808/23: Intra-Group Services Must Be Assessed Individually for VAT Purposes

5 days ago

Italy

Adjustment of Tax Base Required Due to New 5% VAT Rate on Art and Antiques

6 days ago

Italy

Adjustment of Tax Base Required Due to New 5% VAT Rate on Art and Antiques

6 days ago

Bulgaria European Union

General Court Customs T-296/25 (Lidikar) – Questions – GC examines if non-EU export values can justify EU customs valuations

6 days ago

Poland

Ministry of Finance Publishes VAT Guidelines for Deposit System: Key Insights and Changes

1 week ago

Egypt

Egypt Amends VAT Law to Expand Tax Base and Target Key Sectors, Effective November 2025

1 week ago

European Union

CJEU Clarifies VAT Minimum Tax Base for Managing Holding Companies in EU Law Context

1 week ago

European Union

Comments on ECJ C-782/23: Customs Valuation Methodology for Goods with Provisional Purchase Price

2 weeks ago

European Union

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 2 cases decided, 1 AG Opinion issued

2 weeks ago

European Union

Briefing Document & Podcast: Högkullen AB Case (C-808/23) – VAT, Normal Value, and Intra-Group Services

2 weeks ago

European Union

ECJ C-808/23 (Högkullen) – Judgment – Parent-subsidiary services cannot always be treated as a single supply

2 weeks ago

Ukraine

Ukraine Updates VAT Calculation Rules for Foreign Currency Advance Payments to Non-Residents

2 weeks ago

Germany

Monthly Overview of VAT Conversion Rates 2025 According to BMF Letter from July 1, 2025

2 weeks ago

Bulgaria

Bulgaria Prepares for Euro Adoption in 2026, Intensifies Price Monitoring Efforts

2 weeks ago

Poland

How to Account for Plastic Fee in PIT and VAT for Takeaway Coffee Sales

2 weeks ago

Spain

CAU-Import Declaration: VAT Expenses and Adjustments in Statistical Value Correspondence

2 weeks ago

European Union

Comments on ECJ-782/23: ECJ rules on customs valuation treatment of post-entry price adjustments

2 weeks ago

Sweden

VAT Implications on Parking and Transport Surcharges: Control, Penalty, and Additional Fees

2 weeks ago

Pakistan

FBR Updates Cement Retail Price Calculation Method for Sales Tax Compliance

2 weeks ago

Russia

Development of Judicial Practice on VAT Calculation for Subsidies from Various Budget Levels

2 weeks ago

United Arab Emirates

Understanding VAT Compliance in Barter Transactions: Key Rules and Responsibilities

2 weeks ago

United States

Washington Enacts Major Tax Overhaul: New B&O Rates and Expanded Sales Tax Base

2 weeks ago

European Union

EU Court Ruling Enhances Customs Valuation Certainty for Multinational Importers with Provisional Pricing

2 weeks ago

European Union

Briefing Document & Podcast C-461/21 (Cartrans Preda) – Import records don’t guarantee inclusion of transport costs in VAT

3 weeks ago

Ukraine

Determining VAT on Foreign Currency Advances: Which NBU Exchange Rate to Apply?

3 weeks ago

Greece

Tax Authority Sets Market Value for VAT on Unassessed Commercial Vessels

3 weeks ago

Ukraine

Determining VAT Tax Base for Advance Payments in Foreign Currency in Ukraine

3 weeks ago

Ukraine

VAT on Free Goods Transfer: When It Applies and When It Doesn’t?

3 weeks ago

Pakistan

Punjab Finance Bill 2025: Major Sales Tax Reforms Introduced to Expand Tax Base and Digitize Economy

3 weeks ago

Tag - Taxable amount

Briefing Document & Podcast: EU VAT Directive 2006/112/EC – Taxable amount (Art. 72-92)

Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – General Rule (Art. 73)

Briefing document & Podcast C-521/19 (CB) – Undeclared transactions must include VAT, preserving neutrality despite tax fraud circumstances

Streamlined Sales Tax Board: Trump Tariffs on Resold Goods Subject to Sales Tax

Comments on ECJ C-808/23: Intra-Group Services Must Be Assessed Individually for VAT Purposes

Adjustment of Tax Base Required Due to New 5% VAT Rate on Art and Antiques

Adjustment of Tax Base Required Due to New 5% VAT Rate on Art and Antiques

General Court Customs T-296/25 (Lidikar) – Questions – GC examines if non-EU export values can justify EU customs valuations

Ministry of Finance Publishes VAT Guidelines for Deposit System: Key Insights and Changes

Egypt Amends VAT Law to Expand Tax Base and Target Key Sectors, Effective November 2025

CJEU Clarifies VAT Minimum Tax Base for Managing Holding Companies in EU Law Context

Comments on ECJ C-782/23: Customs Valuation Methodology for Goods with Provisional Purchase Price

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 2 cases decided, 1 AG Opinion issued

Briefing Document & Podcast: Högkullen AB Case (C-808/23) – VAT, Normal Value, and Intra-Group Services

ECJ C-808/23 (Högkullen) – Judgment – Parent-subsidiary services cannot always be treated as a single supply

Ukraine Updates VAT Calculation Rules for Foreign Currency Advance Payments to Non-Residents

Monthly Overview of VAT Conversion Rates 2025 According to BMF Letter from July 1, 2025

Bulgaria Prepares for Euro Adoption in 2026, Intensifies Price Monitoring Efforts

How to Account for Plastic Fee in PIT and VAT for Takeaway Coffee Sales

CAU-Import Declaration: VAT Expenses and Adjustments in Statistical Value Correspondence

Comments on ECJ-782/23: ECJ rules on customs valuation treatment of post-entry price adjustments

VAT Implications on Parking and Transport Surcharges: Control, Penalty, and Additional Fees

FBR Updates Cement Retail Price Calculation Method for Sales Tax Compliance

Development of Judicial Practice on VAT Calculation for Subsidies from Various Budget Levels

Understanding VAT Compliance in Barter Transactions: Key Rules and Responsibilities

Washington Enacts Major Tax Overhaul: New B&O Rates and Expanded Sales Tax Base

EU Court Ruling Enhances Customs Valuation Certainty for Multinational Importers with Provisional Pricing

Briefing Document & Podcast C-461/21 (Cartrans Preda) – Import records don’t guarantee inclusion of transport costs in VAT

Determining VAT on Foreign Currency Advances: Which NBU Exchange Rate to Apply?

Tax Authority Sets Market Value for VAT on Unassessed Commercial Vessels

Determining VAT Tax Base for Advance Payments in Foreign Currency in Ukraine

VAT on Free Goods Transfer: When It Applies and When It Doesn’t?

Punjab Finance Bill 2025: Major Sales Tax Reforms Introduced to Expand Tax Base and Digitize Economy

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