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
France Treatment of pharmaceutical company’s rebates for VAT purposes; refund opportunities 3 weeks ago
European UnionFrance 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
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
European UnionHungary 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 UnionHungary 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
European UnionHungary 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
European UnionGermany 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
Russia Russian customs authorities have started challenging agreements on royalty and licensing fees from retail companies 1 month ago
European UnionSpain 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
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
European UnionItaly Flashback on ECJ Cases C-425/06 (Part Service) – Composite Supplies – Abuse of rights in case leasing contracts are split 2 months ago
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