Netherlands Amsterdam Court of Appeal Decision whether VAT is due on unused minutes, texts, and data in mobile phone subscriptions 1 day ago
United Kingdom VAT Valuation: Guidelines for Converting Foreign Currency to Sterling for HMRC Compliance 1 day ago
United Kingdom VAT Treatment of Government Funding Agency Grants for Education Services: FTT Case Analysis 1 week ago
Poland Establishing paid easement of transmission not always subject to VAT: legal implications clarified. 1 week ago
Spain Central Tax Tribunal Decision: VAT Cancellation and Rectification Obligation for Non-Received Corrective Invoice 2 weeks ago
Spain Spanish Supreme Court Rules on determining period for taxable person to charge tax to end customer after amendment of tax base 2 weeks ago
Italy General Asset Liquidation Allows VAT Adjustment: Equivalence to Administrative Liquidation for Credit Note Issuance 2 weeks ago
European Union Comments on ECJ C-606/22: Recovery of overstated VAT when selling at a cash register 2 weeks ago
Ukraine Reporting VAT supplies and VAT amount for reason code “15” in declaration lines 1.1, 1.2, or 1.3. 2 weeks ago
Italy General asset liquidation allows VAT adjustment: comparison to administrative liquidation 2 weeks ago
European UnionGreece ECJ C-72/24 (Keladis I) – Questions – Use of threshold values/fair prices to determine the customs value of imported goods 2 weeks ago
Netherlands Hedging Adjustment Payment not considered negative component for VAT – Amsterdam Court 3 weeks ago
United Kingdom The Impact of Transfer Pricing Adjustments on VAT: A UK Perspective and Future Implications 3 weeks ago
Germany Monthly Updated Overview of VAT Conversion Rates 2024 as per BMF Letter dated April 2, 2024 3 weeks ago
Indonesia Ministry of Finance Regulation No. 12/KM.4/2024 on Export Price Determination for Customs Calculation 3 weeks ago
Netherlands Zeeland-West-Brabant court: Meditation retreats subject to VAT despite voluntary contributions 4 weeks ago
United States California Court of Appeal Ruling: Sales Tax on Cell Phone Bundles and Wireless Services 4 weeks ago
Sweden Financial leasing and value added tax implications in Sweden under VAT law (2024-03-22) 1 month ago
European Union Comments on ECJ C-606/22: ECJ paves the way for the recovery of overstated VAT on the receipt 1 month ago
European Union Comments on ECJ C-606/22: Unjust Enrichment and VAT Refunds: A Complex and Misunderstood Issue 1 month ago
European UnionPoland ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Judgment – VAT due can be adjusted if excessive VAT Rates are applied 1 month ago
United Kingdom Understanding the VAT Treatment of Director Fees: Recent CJEU Decision and UK HMRC Guidance 1 month ago
South Africa SARS Amends Customs Rules for Transfer Pricing Adjustments: Implications for Importers 1 month ago