Tag - Taxable amount

United Kingdom

VAT Due on All Payments Received by Internet Business Acting as Principal, Not Agent

2 days ago

Poland

Photovoltaics in Companies: Prosumer Deposit and VAT Implications for VAT-Paying Businesses

3 days ago

Thailand

Thailand Announces Director-General of the Revenue Department’s Announcement on Value Added Tax (Version 252)

3 days ago

Poland

Does the registration amount for registering VAT on the returned amount of excess VAT increase?

3 days ago

European Union

Comments on ECJ C-461/21:Transport services within the European Union following import may be exempt from VAT

5 days ago

Bulgaria European Union

ECJ Customs C-770/21 (OGL-Food Trade Lebensmittelvertrieb) Judgement – Customs valuation & concept of of related parties

6 days ago

Ukraine

Are the amounts of taxes and fees not included in the VAT tax base, but included in the price of goods/services, indicated in the tax invoice?

7 days ago

Turkey

Status of VAT in Exchange Rate Difference, Turnover Premium and Price Difference Invoices for Goods Subject to Exported Recorded Delivery

1 week ago

Taiwan

Govt reminds: If royalties are payable for imported goods, they should be proactively included in the dutiable value

1 week ago

India

Madhya Pradesh cabinet to approve Ordinance to levy 28% GST on deposits of online gaming & casinos

1 week ago

Brazil

Injunctions fuel a discourse on the exclusion of ICMS from PIS/Cofins calculation

2 weeks ago

Italy

VAT relevance of additional remuneration for pharmacies under the SSN Regime

2 weeks ago

European Union Germany

ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base

2 weeks ago

European Union Germany

Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified

2 weeks ago

European Union

Comments on ECJ C-461/21: Transport upon Import: Court of Justice demands Proof of Exemption!

2 weeks ago

European Union

Comments on ECJ C-461/21: Registration of import activity does not automatically mean that the cost of transportation is included in the VAT taxable amount

2 weeks ago

Poland

Shipping costs are not always refunded without VAT

2 weeks ago

European Union

Comments on ECJ C-461/21: Transport services VAT exempt because already in import tax base? You will need to prove it!

2 weeks ago

European Union

Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods

3 weeks ago

India

Value of supply in case of online gaming including online money gaming & actionable claims in case of casino’s

3 weeks ago

European Union

Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG

3 weeks ago

European Union

Comments on ECJ C-461/21: Romanian withholding tax for non-residents in violation of EU law

3 weeks ago

Bulgaria European Union

ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable

3 weeks ago

European Union Romania

ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available

3 weeks ago

Suriname

Suriname Finance Minister defends amendment to VAT

4 weeks ago

South Africa

Tax Agency Issues General Ruling Clarifying VAT Treatment of Cash Transaction Rounding Differences

4 weeks ago

Poland

Shipping costs transferred to the seller by the buyer are the tax base

4 weeks ago

Ukraine

VAT taxation base in case of import of goods via international postal and express shipments

1 month ago

European Union United Kingdom

Flashback on ECJ cases C-86/99 (Freemans) – Discount obtained at the time the action is performed – Price reduction after the action has taken place

1 month ago

European Union Germany

Flashback on ECJ cases C-380/99 (Bertelsmann) – The taxable amount for the supply of a bonus in kind includes the delivery cost

1 month ago

Italy

Are social networks free?

1 month ago

Russia

How to determine the VAT base when buying goods from a foreign supplier for currency

1 month ago

Germany

Update: Alternative services of a gym during Corona lockdown subject to VAT?

1 month ago

Tag - Taxable amount

VAT Due on All Payments Received by Internet Business Acting as Principal, Not Agent

Photovoltaics in Companies: Prosumer Deposit and VAT Implications for VAT-Paying Businesses

Thailand Announces Director-General of the Revenue Department’s Announcement on Value Added Tax (Version 252)

Does the registration amount for registering VAT on the returned amount of excess VAT increase?

Comments on ECJ C-461/21:Transport services within the European Union following import may be exempt from VAT

ECJ Customs C-770/21 (OGL-Food Trade Lebensmittelvertrieb) Judgement – Customs valuation & concept of of related parties

Are the amounts of taxes and fees not included in the VAT tax base, but included in the price of goods/services, indicated in the tax invoice?

Status of VAT in Exchange Rate Difference, Turnover Premium and Price Difference Invoices for Goods Subject to Exported Recorded Delivery

Govt reminds: If royalties are payable for imported goods, they should be proactively included in the dutiable value

Madhya Pradesh cabinet to approve Ordinance to levy 28% GST on deposits of online gaming & casinos

Injunctions fuel a discourse on the exclusion of ICMS from PIS/Cofins calculation

VAT relevance of additional remuneration for pharmacies under the SSN Regime

ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base

Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified

Comments on ECJ C-461/21: Transport upon Import: Court of Justice demands Proof of Exemption!

Comments on ECJ C-461/21: Registration of import activity does not automatically mean that the cost of transportation is included in the VAT taxable amount

Shipping costs are not always refunded without VAT

Comments on ECJ C-461/21: Transport services VAT exempt because already in import tax base? You will need to prove it!

Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods

Value of supply in case of online gaming including online money gaming & actionable claims in case of casino’s

Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG

Comments on ECJ C-461/21: Romanian withholding tax for non-residents in violation of EU law

ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable

ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available

Suriname Finance Minister defends amendment to VAT

Tax Agency Issues General Ruling Clarifying VAT Treatment of Cash Transaction Rounding Differences

Shipping costs transferred to the seller by the buyer are the tax base

VAT taxation base in case of import of goods via international postal and express shipments

Flashback on ECJ cases C-86/99 (Freemans) – Discount obtained at the time the action is performed – Price reduction after the action has taken place

Flashback on ECJ cases C-380/99 (Bertelsmann) – The taxable amount for the supply of a bonus in kind includes the delivery cost

Are social networks free?

How to determine the VAT base when buying goods from a foreign supplier for currency

Update: Alternative services of a gym during Corona lockdown subject to VAT?

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