United Kingdom UK Tribunal Rules on VAT for Free Educational Services Funded by Government 9 months ago
European Union Comments on ECJ C-248/23: Hungarian ‘medicine tax’ is to be treated as ‘discount’ for VAT purposes 9 months ago
European Union Comments on ECJ C-622/23: Cancelled contract – disputed remuneration – whether subject to VAT 9 months ago
European Union Comments on ECJ C-622/23: Unilateral termination? Watch out for VAT pitfalls! 9 months ago
United Kingdom Rebates paid to UK government by medicines supplier to NHS lead to VAT refund 9 months ago
European Union Comments on ECJ C-622/23: European Court Confirms VAT on Contract Termination Fees in RHTB Case 9 months ago
European Union Comments on ECJ C-622/23: Compensation for dissolved service is subject to VAT levy 9 months ago
European Union Comments on ECJ C-622/23: VAT Liability After Unilateral Contract Termination in Construction Projects 9 months ago
United Kingdom TalkTalk’s VAT Appeal Dismissed: Discount for Prompt Payment Not Applicable to All Customers 9 months ago
AustriaEuropean Union ECJ VAT Case C-622/23 (RHTB) – Judgment – VAT Implications in Work Contract Cancellations 9 months ago
New Zealand Taxation of Accommodation Provided to Employee: Market Rental Value vs. Free of Charge Argument 9 months ago
United States Understanding Sales Tax for Discounts: A Guide from California Retailers Association 9 months ago
Norway Amendment to Value Added Tax Regulations: Definition of Insignificant Value – Effective 01.01.2025 9 months ago
European Union Comments on ECJ case C-603/24: VAT Treatment of Transfer Pricing Adjustments: Stellantis Portugal Case 9 months ago
France Important VAT decisions by the State Council on “no-shows” in the hotel industry. 10 months ago
Spain Legal Increase of Tax Rates and Cash Basis Criteria for Food: Applicable Type at Time of Accrual 10 months ago
Spain Supreme Court Upholds Exclusion of Reduction in VAT Base for Related Party Credits 10 months ago
BelgiumEuropean Union Flashback on ECJ cases C-131/91 (“K” Line Air Service Europe BV v Eulaerts NV and Belgian State) – Belgian Minimum VAT Assessment on Cars Invalid 10 months ago
Germany Monthly Updated Overview of VAT Conversion Rates 2024 as per BMF Letter dated 1 November 2024 10 months ago
Italy Treatment of sums paid by a Company for a photovoltaic park project – VAT implications 10 months ago
Italy Clarifications from the Revenue Agency on cash contributions for photovoltaic system installation 10 months ago
United Kingdom Boehringer Ingelheim Ltd – FTT – DHSC Payments Impact on VAT and Taxable Amount 10 months ago
United Kingdom HMRC Guidance: Prepare to work out the customs value of your imported goods 10 months ago
United Kingdom Understanding and Calculating Customs Value for Imported Goods: A Guide for Importers and Clearing Agents 10 months ago
United Kingdom Guidance on Accounting for Buying Commission in Customs Value and Import VAT for Importers 10 months ago
United Kingdom Boehringer Ingelheim: Tribunal Rules in Favor of VAT Rebates on Pharma Supplies to NHS 10 months ago
United States Revised Notice on Tax Treatment of Casino Complimentary Items and Discounts 10 months ago
United Kingdom Boehringer Ingelheim Ltd v Commissioners for HM Revenue and Customs: VAT Appeal Decision 2024 10 months ago
United Kingdom Tribunal Rules in Favor of Boehringer Ingelheim on VAT Repayment under Price Control Schemes 10 months ago