Tag - Taxable amount

Ecuador

National Court of Justice Excludes Use of Weighted Method to Determine Tax Base of Special Consumption Tax

16 hours ago

Ukraine

How to calculate VAT in case of payment for goods by digital currency?

16 hours ago

Finland

Electricity company: the electricity credit paid retroactively to the customer does not affect the company’s VAT position

17 hours ago

European Union

Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – Goods/services supplied for free, used for private purposes (art. 74 & 75)

17 hours ago

European Union Germany

Flashback on ECJ Cases C-72/05 (Wollny) – Use of immovable property belonging to a business for private purposes of the taxable person

18 hours ago

European Union Germany

ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme

1 day ago

Barbados

Effective April 1, 2023 reinstate VAT payable on diesel which is capped at 37 cents per litre for six months

4 days ago

Barbados

Effective April 1, 2023 reinstate VAT payable on gasoline, which is capped at 47 cents per litre for six months

4 days ago

Mexico

Mexico: Figure of “compensation” not a payment of VAT (court decision)

7 days ago

Ukraine

Return of part of the goods by the buyer: what about VAT?

1 week ago

Ukraine

Nuances of VAT calculation in case of free transfer of personal data

1 week ago

Italy

Can personal data constitute consideration?

1 week ago

United Kingdom

Drinks Deposit Return Scheme

1 week ago

Czech Republic

Amendment to VAT treatment of compensation paid to electricity and gas suppliers

2 weeks ago

Ukraine

Tax base for goods imported via international postal and express shipments

2 weeks ago

European Union

Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms

2 weeks ago

Suriname

Tax Authorities Provide Guidance on Request for VAT Fiscal Unity, Financial Administration in Foreign Currency, VAT Input Deduction

2 weeks ago

Brazil

Brazilian Government issued provisional measure changing PIS and COFINS calculation basis

2 weeks ago

European Union

Opinion Statement FC 2/2023 on the VAT Treatment of Compensation Payments

2 weeks ago

Chile

“Recovery and early assistance plan” tax relief measures; VAT developments

2 weeks ago

Netherlands

Court of North Holland: No VAT for contributions to association for enthusiasts of a certain brand of cars

2 weeks ago

United States

Pennsylvania High Court Rules on Application of Coupons in Sales Tax Calculations

2 weeks ago

United Kingdom

Tax Authority Clarifies VAT Value Shifting

2 weeks ago

Australia

Reflecting transfer pricing adjustments in customs import values – compliance update

2 weeks ago

Singapore

Herbalife wins court battle against the Comptroller of GST over S$2.2 million in ‘revenue leakage’

2 weeks ago

Vietnam

Vietnam – Circular 13/2023 takes effect from 14 April 2023

2 weeks ago

United States

Pennsylvania Supreme Court Holds Two-Part Test Determines if Coupon Amount is Excluded from Purchase Price

3 weeks ago

United States

Pennsylvania Supreme Court: Coupon amounts included in tax base unless receipt specifies

3 weeks ago

United Kingdom

HMRC yearly average and spot rates

3 weeks ago

Argentina

New VAT collection Regime on the sale of food and other products for human consumption

3 weeks ago

European Union

EU Commission initiative to introduce binding customs valuation information (BCVI)

3 weeks ago

Italy

Only overdue bills of exchange represent the payment of the price for VAT purposes

3 weeks ago

European Union United Kingdom

Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind

4 weeks ago

Tag - Taxable amount

National Court of Justice Excludes Use of Weighted Method to Determine Tax Base of Special Consumption Tax

How to calculate VAT in case of payment for goods by digital currency?

Electricity company: the electricity credit paid retroactively to the customer does not affect the company’s VAT position

Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – Goods/services supplied for free, used for private purposes (art. 74 & 75)

Flashback on ECJ Cases C-72/05 (Wollny) – Use of immovable property belonging to a business for private purposes of the taxable person

ECJ C-180/22 (Mensing) – AG Opinion – VAT paid on intra-EU acquisition to be included in taxable amount under profit margin scheme

Effective April 1, 2023 reinstate VAT payable on diesel which is capped at 37 cents per litre for six months

Effective April 1, 2023 reinstate VAT payable on gasoline, which is capped at 47 cents per litre for six months

Mexico: Figure of “compensation” not a payment of VAT (court decision)

Return of part of the goods by the buyer: what about VAT?

Nuances of VAT calculation in case of free transfer of personal data

Can personal data constitute consideration?

Drinks Deposit Return Scheme

Amendment to VAT treatment of compensation paid to electricity and gas suppliers

Tax base for goods imported via international postal and express shipments

Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms

Tax Authorities Provide Guidance on Request for VAT Fiscal Unity, Financial Administration in Foreign Currency, VAT Input Deduction

Brazilian Government issued provisional measure changing PIS and COFINS calculation basis

Opinion Statement FC 2/2023 on the VAT Treatment of Compensation Payments

“Recovery and early assistance plan” tax relief measures; VAT developments

Court of North Holland: No VAT for contributions to association for enthusiasts of a certain brand of cars

Pennsylvania High Court Rules on Application of Coupons in Sales Tax Calculations

Tax Authority Clarifies VAT Value Shifting

Reflecting transfer pricing adjustments in customs import values – compliance update

Herbalife wins court battle against the Comptroller of GST over S$2.2 million in ‘revenue leakage’

Vietnam – Circular 13/2023 takes effect from 14 April 2023

Pennsylvania Supreme Court Holds Two-Part Test Determines if Coupon Amount is Excluded from Purchase Price

Pennsylvania Supreme Court: Coupon amounts included in tax base unless receipt specifies

HMRC yearly average and spot rates

New VAT collection Regime on the sale of food and other products for human consumption

EU Commission initiative to introduce binding customs valuation information (BCVI)

Only overdue bills of exchange represent the payment of the price for VAT purposes

Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind

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