Tag - Taxable person

Italy

Professional Activity Termination and VAT Closure: Limits, Obligations, and Tax Authority Clarifications

19 hours ago

European Union

Comments on ECJ C-796/23: VAT Liability Doesn’t Require Separate Legal Personality

1 week ago

Poland

Municipality Not Subject to VAT for Home Sewage Treatment Plant Construction Projects

1 week ago

Spain

Local Branches as Separate Taxable Entities Impacting Financial Industries

2 weeks ago

European Union

ECJ Rules on Input VAT Deduction for Holding Companies’ Services to Subsidiaries

2 weeks ago

Czech Republic European Union

ECJ C-796/23 (Česká síť) – AG Opinion – Taxable persons need legal capacity but not legal personality

3 weeks ago

Netherlands

Key Insights on New Dutch VAT Rules for Holding Companies Effective July 2025

3 weeks ago

Ukraine

Mandatory VAT Registration for Re-registered Sole Proprietors Exceeding 1 Million UAH Turnover

4 weeks ago

Sweden

Taxable Person: Distinguishing Economic Activity from Private Activity in VAT Context

4 weeks ago

Sweden

Updated Guidelines on Economic vs. Private Activities for Taxable Persons, June 2025

4 weeks ago

Switzerland

Draft VAT Practice Statement Holding Structures Released: Public Consultation Open Until August 4, 2025

4 weeks ago

Canada

Quebec Court Rules Conversion to Residential Use Not a Termination of Commercial Activity

4 weeks ago

United Arab Emirates

FTA and UAE Media Council Educate Influencers on Tax Compliance and VAT Requirements

1 month ago

Italy

Public Contributions to Foundations Not Subject to VAT, Says Tax Agency in Recent Ruling

1 month ago

Italy

VAT Exemption Regime for Public Entity Payments for Social Services Personnel Supervision

1 month ago

India

Sikkim High Court Allows ITC Refund for Closed Businesses Under GST Act

1 month ago

Netherlands

Court Ruling on Entrepreneurship and VAT Grouping: Case of Financial Interconnection Dispute

1 month ago

Netherlands

Sale of Building Plots with Development Obligations Subject to VAT, Court Rules Entrepreneurial Activity

1 month ago

Sweden

Tax Agency’s Stance on Personnel Leasing and VAT: Buyer’s Responsibility and Service Provision

1 month ago

Netherlands

VAT Entrepreneurship in Private Sale of Residential Building Plots: Recent Court Rulings and Implications

1 month ago

Italy

Influencer Marketing: New ATECO Code and VAT Implications for Habitual Activities

1 month ago

Netherlands

Court Rules Doctor Not a VAT Entrepreneur Due to Lack of Independent Economic Activity

1 month ago

European Union Netherlands

Flashback on ECJ Cases C-268/83 (Rompelman) – Acquiring future property rights for letting qualifies as economic activity for VAT deduction

1 month ago

United Kingdom

HMRC Updates VAT Notice 749: Changes for Local Authorities and Public Bodies Explained

1 month ago

South Africa

Amendment to Enterprise Definition: Impact on Foreign Lessors of Ships, Aircraft, and Rolling Stock

1 month ago

Poland

Uncertainty Surrounds VAT Status for Special Purpose Vehicles

1 month ago

Denmark

Denmark: VAT Exempt for Private Individuals Reselling Video Game Skins Without Profit Motive

1 month ago

Netherlands

Doctor not an entrepreneur for VAT: no actual independence and economic risks because partner does everything

1 month ago

Netherlands

Company Liable for Reverse Charge VAT Using VAT Number Despite No Business Activities

2 months ago

Denmark

Danish Court Rules Amateur Gamer’s Skin Sales Not Subject to VAT Due to Lack of Profit Motive

2 months ago

Spain

Supreme Court Rules on VAT Applicability in Joint Ownership Asset Transfers and Leasing Activities

2 months ago

Netherlands

Court Rules X Not Entrepreneur for VAT Due to Partner’s Execution of Activities

2 months ago

Denmark

Danish Tax Council Clarifies VAT Exemption for Board Member Fees in Foreign Foundation Case

2 months ago

Tag - Taxable person

Professional Activity Termination and VAT Closure: Limits, Obligations, and Tax Authority Clarifications

Comments on ECJ C-796/23: VAT Liability Doesn’t Require Separate Legal Personality

Municipality Not Subject to VAT for Home Sewage Treatment Plant Construction Projects

Local Branches as Separate Taxable Entities Impacting Financial Industries

ECJ Rules on Input VAT Deduction for Holding Companies’ Services to Subsidiaries

ECJ C-796/23 (Česká síť) – AG Opinion – Taxable persons need legal capacity but not legal personality

Key Insights on New Dutch VAT Rules for Holding Companies Effective July 2025

Mandatory VAT Registration for Re-registered Sole Proprietors Exceeding 1 Million UAH Turnover

Taxable Person: Distinguishing Economic Activity from Private Activity in VAT Context

Updated Guidelines on Economic vs. Private Activities for Taxable Persons, June 2025

Draft VAT Practice Statement Holding Structures Released: Public Consultation Open Until August 4, 2025

Quebec Court Rules Conversion to Residential Use Not a Termination of Commercial Activity

FTA and UAE Media Council Educate Influencers on Tax Compliance and VAT Requirements

Public Contributions to Foundations Not Subject to VAT, Says Tax Agency in Recent Ruling

VAT Exemption Regime for Public Entity Payments for Social Services Personnel Supervision

Sikkim High Court Allows ITC Refund for Closed Businesses Under GST Act

Court Ruling on Entrepreneurship and VAT Grouping: Case of Financial Interconnection Dispute

Sale of Building Plots with Development Obligations Subject to VAT, Court Rules Entrepreneurial Activity

Tax Agency’s Stance on Personnel Leasing and VAT: Buyer’s Responsibility and Service Provision

VAT Entrepreneurship in Private Sale of Residential Building Plots: Recent Court Rulings and Implications

Influencer Marketing: New ATECO Code and VAT Implications for Habitual Activities

Court Rules Doctor Not a VAT Entrepreneur Due to Lack of Independent Economic Activity

Flashback on ECJ Cases C-268/83 (Rompelman) – Acquiring future property rights for letting qualifies as economic activity for VAT deduction

HMRC Updates VAT Notice 749: Changes for Local Authorities and Public Bodies Explained

Amendment to Enterprise Definition: Impact on Foreign Lessors of Ships, Aircraft, and Rolling Stock

Uncertainty Surrounds VAT Status for Special Purpose Vehicles

Denmark: VAT Exempt for Private Individuals Reselling Video Game Skins Without Profit Motive

Doctor not an entrepreneur for VAT: no actual independence and economic risks because partner does everything

Company Liable for Reverse Charge VAT Using VAT Number Despite No Business Activities

Danish Court Rules Amateur Gamer’s Skin Sales Not Subject to VAT Due to Lack of Profit Motive

Supreme Court Rules on VAT Applicability in Joint Ownership Asset Transfers and Leasing Activities

Court Rules X Not Entrepreneur for VAT Due to Partner’s Execution of Activities

Danish Tax Council Clarifies VAT Exemption for Board Member Fees in Foreign Foundation Case

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