Tag - Taxable amount

European Union

Looking back @2021 #8: ECJ cases decided in 2021 on ”Taxable Amount”

1 day ago

United Kingdom

UK’s Plastic Packaging Tax from April 1, 2022: VAT due on whole price charged for the goods (incl. PPT)

6 days ago

Brazil

New chapter begins on the PIS and COFINS taxable basis: Inclusion of IPI

1 week ago

European Union

Arm’s Length Principle and Taxable Amount in the VAT Directive

2 weeks ago

European Union Sweden

Flashback on ECJ VAT Cases – C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost

2 weeks ago

European Union Spain

Flashback on ECJ Cases – C-285/10 (Campsa Estaciones de Servicio) – Extension of withdrawal rules to transactions between related parties at prices apparently lower than normal market prices

2 weeks ago

Russia

VAT treatment of compensation for discounts provided to end consumers

2 weeks ago

Thailand

Thailand Tax Agency Issues Guidance on Sales Tax Deduction for Bad Debts

2 weeks ago

United Kingdom

VAT row ‘bad news’ for DRS roll-out says Food and Drink Federation

2 weeks ago

India

Security Service Provider liable to pay GST on entire consideration charged including EPF and ESI amount: AAR

2 weeks ago

Norway

How will the new ECJ-case Boehringer Ingelheim impact on pharmaceutical companies that provide discounts to public and/or private entities in Norway

3 weeks ago

United States

Sales tax refunds (Illinois)

3 weeks ago

United Kingdom

HMRC’s internal guidance on its approach to valuation

3 weeks ago

India

Companies reach out to government for clarity on GST applicability on credit notes

4 weeks ago

Kenya

Tax Appeal Tribunal rules on use of Transaction Value Method for customs valuation

4 weeks ago

European Union

VAT Refund in case of discounts: The Boehringer Ingelheim Judgments

4 weeks ago

European Union

Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes

4 weeks ago

Czech Republic European Union

ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid

4 weeks ago

European Union Germany

Flashback on ECJ Cases – C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively

4 weeks ago

Germany

Taxable base for gambling slots

4 weeks ago

New Zealand

Draft interpretation statement: GST and finance leases

1 month ago

Ukraine

Write-off of “low price”: what about VAT?

1 month ago

European Union United Kingdom

ECJ C-213/19 (Commission v United Kingdom) – AG Opinion – Combating fraud on undervaluation of goods

1 month ago

Austria

Higher court confirms the granting of interest for overdue VAT credits

1 month ago

India

Payment of Salary by Supplier can’t be excluded from Value of Supply for the purpose of Valuation under GST: AAR

1 month ago

World

Discounts, flash sales and customs valuation

1 month ago

Portugal

Portugal IVAucher extends to petrol payment relief

1 month ago

Canada

Extension of sales tax rebate for certain machinery and equipment (British Columbia)

1 month ago

European Union Germany

ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied

1 month ago

European Union Hungary

Hungary: CJEU judgement allows pharmaceutical companies to decrease VAT base by self-revision

1 month ago

European Union Netherlands

Local court decision on ECJ C-462/16 and C-717/19 – Refunds to health insurers are discounts for the VAT for pharmaceutical companies

1 month ago

European Union

ECJ C-717/19 – Optional discount to health insurer leads to VAT refund

1 month ago

European Union Slovenia

Flashback on ECJ Cases C-209/14 (NLB Leasing) – Acquisition of capital goods. Transfer of property on the expiry of lease agreement. Taxable amount.

1 month ago

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Tag - Taxable amount

Looking back @2021 #8: ECJ cases decided in 2021 on ”Taxable Amount”

UK’s Plastic Packaging Tax from April 1, 2022: VAT due on whole price charged for the goods (incl. PPT)

New chapter begins on the PIS and COFINS taxable basis: Inclusion of IPI

Arm’s Length Principle and Taxable Amount in the VAT Directive

Flashback on ECJ VAT Cases – C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost

Flashback on ECJ Cases – C-285/10 (Campsa Estaciones de Servicio) – Extension of withdrawal rules to transactions between related parties at prices apparently lower than normal market prices

VAT treatment of compensation for discounts provided to end consumers

Thailand Tax Agency Issues Guidance on Sales Tax Deduction for Bad Debts

VAT row ‘bad news’ for DRS roll-out says Food and Drink Federation

Security Service Provider liable to pay GST on entire consideration charged including EPF and ESI amount: AAR

How will the new ECJ-case Boehringer Ingelheim impact on pharmaceutical companies that provide discounts to public and/or private entities in Norway

Sales tax refunds (Illinois)

HMRC’s internal guidance on its approach to valuation

Companies reach out to government for clarity on GST applicability on credit notes

Tax Appeal Tribunal rules on use of Transaction Value Method for customs valuation

VAT Refund in case of discounts: The Boehringer Ingelheim Judgments

Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes

ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid

Flashback on ECJ Cases – C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively

Taxable base for gambling slots

Draft interpretation statement: GST and finance leases

Write-off of “low price”: what about VAT?

ECJ C-213/19 (Commission v United Kingdom) – AG Opinion – Combating fraud on undervaluation of goods

Higher court confirms the granting of interest for overdue VAT credits

Payment of Salary by Supplier can’t be excluded from Value of Supply for the purpose of Valuation under GST: AAR

Discounts, flash sales and customs valuation

Portugal IVAucher extends to petrol payment relief

Extension of sales tax rebate for certain machinery and equipment (British Columbia)

ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied

Hungary: CJEU judgement allows pharmaceutical companies to decrease VAT base by self-revision

Local court decision on ECJ C-462/16 and C-717/19 – Refunds to health insurers are discounts for the VAT for pharmaceutical companies

ECJ C-717/19 – Optional discount to health insurer leads to VAT refund

Flashback on ECJ Cases C-209/14 (NLB Leasing) – Acquisition of capital goods. Transfer of property on the expiry of lease agreement. Taxable amount.

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