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Tag - Taxable amount

World

Document my customs valuation compliance

21 hours ago

Poland

The tax on foodstuffs is included in the VAT tax base

2 days ago

World

The Link Between Transfer Pricing and Customs Duties

1 week ago

VAT

Netherlands

Rebates vs. repayments: there is no paid reimbursement for discounts on baby food granted by pharmaceuticals

2 weeks ago

Spain

The general directorate of taxes and tax court update on indemnity payments and Spanish VAT refund after Brexit

3 weeks ago

European Union

Flashback on ECJ Cases C‑250/14 and C‑289/14 (Air France-KLM and Hop!Brit-Air) – The issue by an airline company of tickets for domestic flights is subject to VAT where those tickets have not been used by passengers

3 weeks ago

United Kingdom

Potential to recover output tax where customers make donations

3 weeks ago

VAT

France

Treatment of pharmaceutical company’s rebates for VAT purposes; refund opportunities

3 weeks ago

Germany

VAT also on discarded goods?

4 weeks ago

European Union

Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees”

4 weeks ago

European Union France

Flashback on ECJ Cases C-277/05 (Société thermale d’Eugénie-Les-Bains) – Reservation for an accomodation was outside scope of VAT

4 weeks ago

VAT

World

Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis.

4 weeks ago

European Union

European Commission guidelines with practical examples/clarifications for determination customs value

4 weeks ago

India

Value of taxable supply in case of advance payment

1 month ago

VAT

Ukraine

Additional funds as a result of rounding: are they included in the VAT tax base?

1 month ago

European Union Hungary

Flashback on ECJ Cases – C-404/16 (Lombard Ingatlan Lízing) – Reduction of the taxable amount if a lease agreement is definitively terminated due to non-payment of the fees

1 month ago

European Union Hungary

ECJ C-507/20 (FGSZ) – Order (Judgment) – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt

1 month ago

Italy

VAT is applied on the sums paid in implementation of a settlement agreement

1 month ago

European Union Hungary

Flashback on ECJ Cases C-337/13 (Almos Agrárkülkereskedelmi) – No conflict with EU law in the absence of a possibility to lower the taxable amount for doubtful debtors

1 month ago

European Union

Reduction of the taxable base for one transaction cannot be taken into account when calculating the taxable base for another transaction

1 month ago

VAT

European Union Germany

ECJ C-802/19 (Firma Z) – Judgment – Adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme

1 month ago

VAT

Russia

Russian customs authorities have started challenging agreements on royalty and licensing fees from retail companies

1 month ago

United Kingdom

Disbursements v. Payments – What’s the Difference?

2 months ago

European Union Spain

ECJ C-521/19 (Tribunal Económico Administrativo Regional de Galicia) – AG Opinion – Even in case of fraud, a transaction price without VAT can be assumed where no invoice was issued

2 months ago

Italy

Amounts paid by transport company are a donation and are excluded from VAT scope

2 months ago

India

GST leviable on total bill amount & not on service charges in respect of manpower services: KN AAR

2 months ago

Sweden

Provision within the denomination The Church of Sweden did not constitute turnover

2 months ago

United States

Maine: State High Court Holds that Phone Reimbursement Amounts are Part of Taxable Sales Price

2 months ago

VAT

Canada

Quebec Tax Body Rebuffed For Excluding Sales Tax Refunds

2 months ago

European Union Italy

Flashback on ECJ Cases C-425/06 (Part Service) – Composite Supplies – Abuse of rights in case leasing contracts are split

2 months ago

VAT

European Union

Topical overview ECJ VAT Cases, some topics already available

2 months ago

VAT

European Union

Remember … VAT Committee WP#923 on VAT implications of Transfer Pricing (Feb 28, 2017)

2 months ago

Italy

In order not to be subject to VAT, the free supply must be included in the original supply contract

2 months ago

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