European UnionGermany ECJ Ruling: No Additional VAT Liability for Incorrectly Overstated Invoices to End Consumers 5 months ago
Caribbean Netherlands Refunds on ABB: Unpaid Invoices and Discounts – Important Year-End Reminder 5 months ago
AustriaEuropean Union ECJ VAT Case C-622/23 (RHTB) – Questions – VAT Implications in Work Contract Cancellations 5 months ago
Spain Criteria for Including Subsidies in the Taxable Base of VAT: Directly Linked to Price 5 months ago
Spain Taxable base. Subsidies linked to price. Central Court’s doctrine is considered to have been superseded 5 months ago
United Kingdom Simple Energy Ltd – FTT – Refer a friend scheme – whether £50 credit was a discount – no – taxpayer loss 6 months ago
United States Colorado Department of Revenue Clarifies Sales Tax on Tips in Dining Establishments 6 months ago
United States Oklahoma Tax Commission Discusses Sales Tax Calculation on Eyeglass Purchases 6 months ago
European Union Comments on ECJ C-606/22: Refund of overpaid VAT in the event of an inflated VAT rate on the receipt 6 months ago
United Kingdom The TalkTalk Case: Examining the Impact of Prompt Payment Discounts on the Value of Supply 6 months ago
United Kingdom VAT Treatment of ‘Refer a Friend’ Scheme: First-tier Tribunal Rules Against Simple Energy Limited 6 months ago
Greece Clarifications on the correct application of Circular E. 2066/2023 regarding the VAT treatment of Contract For Differences (CFD) 6 months ago
Greece Clarification on VAT Treatment of Contracts for Differences and OTC Derivatives in Greece 6 months ago
Ukraine Three-party contract: VAT consequences for resident buyer and non-resident payer 6 months ago
Ukraine Excluding Non-VAT Tax and Fees from Taxable Base in Invoices: Clarifications by Tax Authorities 6 months ago
Ukraine How are VAT amounts taken into account when determining the tax base for corporate income tax? 6 months ago
European Union Comments on ECJ C-606/22: Also entitled to a VAT refund according to AG in the event of an incorrect rate on consumer services 6 months ago
United States Nevada: Credit Card Processing Fee Included on Invoice of Taxable Sale is Subject to Sales Tax 6 months ago
Spain Modification of VAT taxable base: Condonation of debts and its impact on invoicing 6 months ago
European Union VAT and Discount Schemes: A Case Analysis of Elida Gibbs vs. Commissioners (C-317/94) 6 months ago
Ukraine Court supports the position of the State Tax Service regarding the amount of tax liability 6 months ago
European UnionPoland ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – AG Opinion – VAT due can be adjusted if excessive VAT Rates are applied 6 months ago
European Union Comments on ECJ C-471/21: ECJ on proof of VAT exemption for transport services 6 months ago
United States Understanding Sales Tax on Discounted Goods: Rules, Responsibilities, and Implications 6 months ago
India Royalty for Technical know-how for Manufacture of Pantographs considered as Post Import Activity and cannot made Part of Transaction value of Customs Duty for Imported Goods: CESTAT 6 months ago