Tag - Taxable person

European Union Poland

New ECJ case: VAT on Sale of Previously Leased Plots

2 days ago

World

VAT Concept Explained: Branch vs subsidiary / head office vs fixed establishment supplies

4 days ago

Georgia

New Public Decisions Issued by Finance Minister on VAT and Income Tax

1 week ago

Belgium European Union

Comments on T-575/24: Belgian commissioned association subject to VAT

1 week ago

Netherlands

Amsterdam Court: Compensable VAT May Be Included in Municipal Levy Cost Calculations

2 weeks ago

Netherlands

Compensable VAT in Municipal Fees Does Not Breach Revenue Limit

2 weeks ago

Ukraine

Repeated Sole Proprietor Registration and VAT in 2026: Do Old Turnovers Count?

2 weeks ago

Germany

VAT Status of Co-Ownership Communities and Other Unincorporated Economic Entities

2 weeks ago

Italy

No VAT Presumption of Business Activity for Static Holding Companies

2 weeks ago

Poland

VAT Exemption Limits for Partnerships: When the Company or Partners Are Considered Separate Taxpayers

2 weeks ago

Thailand

Key VAT Rules for Influencers in Thailand: Registration, Filing, and Compliance Essentials

3 weeks ago

Brazil

Brazil Overhauls Indirect Tax System with New Dual VAT (CBS/IBS)

3 weeks ago

Spain

Rental Without Full-Time Employee Not Considered Economic Activity Under IRPF for RRSIF Purposes

3 weeks ago

New Zealand

New Zealand Consults on GST Rules for Partnerships, Joint Ventures, and Other Unincorporated Bodies

3 weeks ago

Germany

Entrepreneurial Status of Non-Legal Entities and Fractional Communities under German VAT Law

3 weeks ago

Netherlands

Overall management of renovations leads to VAT self-buildership

3 weeks ago

Denmark

Denmark Clarifies VAT Rules for Political Associations’ Income, Including Membership Fees and Merchandise Sales

4 weeks ago

New Zealand

GST Rules for Unincorporated Bodies: Partnerships, Joint Ventures, Trusts, and Other Arrangements

4 weeks ago

Denmark

Share Sales in Real Estate Portfolio Not Considered Ancillary for VAT Deduction Purposes, Tax Board Rules

4 weeks ago

New Zealand

GST – Types of unincorporated bodies

4 weeks ago

Italy

Public Entity’s VAT Liability Persists Despite Management Delegation and Public Law Status

1 month ago

Germany

Passport Photos by Municipalities Not Subject to VAT When Exclusively for Official Documents

1 month ago

Germany

VAT Issues for Universities and University Hospitals: Key Points from the Bavarian Tax Office

1 month ago

Netherlands

Religious Association Denied VAT Refund: Insufficient Proof of Taxable Activities, Court Rules

1 month ago

Norway

VAT Compensation for Rental to Church Councils Not Treated as Public Sector Leasing

1 month ago

Poland

How to Issue Invoices for Local Government Units in KSeF: Minister’s Guidelines and Explanations

1 month ago

Italy

Short-Term Rental of Three or More Properties Triggers VAT and Electronic Reporting Duties

1 month ago

Poland

Separate VAT Exemption Limits for Spouses Renting Out Jointly Owned Property

1 month ago

Romania

Key Principles of the Romanian VAT System: Taxable Persons, Transactions, and Place of Taxation

1 month ago

European Union

Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11 of EU VAT Directive)

1 month ago

Netherlands

Association does not make VAT entrepreneurship and deduction of input tax plausible

1 month ago

Denmark European Union

EGC – T-268/25 (Sampension Livsforsikring) -AG Opinion – 100% ownership rule permissible if proportionate against tax avoidance

1 month ago

Denmark

Partially Deductible VAT for Self-Governing Institution: Economic vs. Non-Economic Activities and Calculation Method

1 month ago

Tag - Taxable person

New ECJ case: VAT on Sale of Previously Leased Plots

VAT Concept Explained: Branch vs subsidiary / head office vs fixed establishment supplies

New Public Decisions Issued by Finance Minister on VAT and Income Tax

Comments on T-575/24: Belgian commissioned association subject to VAT

Amsterdam Court: Compensable VAT May Be Included in Municipal Levy Cost Calculations

Compensable VAT in Municipal Fees Does Not Breach Revenue Limit

Repeated Sole Proprietor Registration and VAT in 2026: Do Old Turnovers Count?

VAT Status of Co-Ownership Communities and Other Unincorporated Economic Entities

No VAT Presumption of Business Activity for Static Holding Companies

VAT Exemption Limits for Partnerships: When the Company or Partners Are Considered Separate Taxpayers

Key VAT Rules for Influencers in Thailand: Registration, Filing, and Compliance Essentials

Brazil Overhauls Indirect Tax System with New Dual VAT (CBS/IBS)

Rental Without Full-Time Employee Not Considered Economic Activity Under IRPF for RRSIF Purposes

New Zealand Consults on GST Rules for Partnerships, Joint Ventures, and Other Unincorporated Bodies

Entrepreneurial Status of Non-Legal Entities and Fractional Communities under German VAT Law

Overall management of renovations leads to VAT self-buildership

Denmark Clarifies VAT Rules for Political Associations’ Income, Including Membership Fees and Merchandise Sales

GST Rules for Unincorporated Bodies: Partnerships, Joint Ventures, Trusts, and Other Arrangements

Share Sales in Real Estate Portfolio Not Considered Ancillary for VAT Deduction Purposes, Tax Board Rules

GST – Types of unincorporated bodies

Public Entity’s VAT Liability Persists Despite Management Delegation and Public Law Status

Passport Photos by Municipalities Not Subject to VAT When Exclusively for Official Documents

VAT Issues for Universities and University Hospitals: Key Points from the Bavarian Tax Office

Religious Association Denied VAT Refund: Insufficient Proof of Taxable Activities, Court Rules

VAT Compensation for Rental to Church Councils Not Treated as Public Sector Leasing

How to Issue Invoices for Local Government Units in KSeF: Minister’s Guidelines and Explanations

Short-Term Rental of Three or More Properties Triggers VAT and Electronic Reporting Duties

Separate VAT Exemption Limits for Spouses Renting Out Jointly Owned Property

Key Principles of the Romanian VAT System: Taxable Persons, Transactions, and Place of Taxation

Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11 of EU VAT Directive)

Association does not make VAT entrepreneurship and deduction of input tax plausible

EGC – T-268/25 (Sampension Livsforsikring) -AG Opinion – 100% ownership rule permissible if proportionate against tax avoidance

Partially Deductible VAT for Self-Governing Institution: Economic vs. Non-Economic Activities and Calculation Method

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