Tag - Taxable person

Denmark

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

1 day ago

New Zealand

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

1 day ago

Denmark

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

1 day ago

New Zealand

GST – Types of unincorporated bodies

2 days ago

Italy

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

5 days ago

Germany

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

5 days ago

Germany

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

5 days ago

Netherlands

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

1 week ago

Norway

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

2 weeks ago

Poland

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

2 weeks ago

Italy

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

2 weeks ago

Poland

Separate VAT Exemption Limits for Spouses Renting Out Jointly Owned Property

2 weeks ago

Romania

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

2 weeks ago

European Union

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

2 weeks ago

Netherlands

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

2 weeks ago

Denmark European Union

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

2 weeks ago

Denmark

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

3 weeks ago

Spain

Spain Supreme Court Rules on VAT Deductions for Mixed Holding Companies’ Intragroup Share Transfers

3 weeks ago

Italy

Taxation of Influencers: Income Classification, VAT, and VAT Registration in the Creator Economy

3 weeks ago

Poland

National Labour Inspectorate’s New Powers: Don’t Overlook VAT Risks in B2B Reclassification

3 weeks ago

Netherlands

Court Ruling on VAT Deduction for School Renovation and Penalty Assessment, 20 March 2026

3 weeks ago

Netherlands

Tax Assessment Upheld for Municipality Due to VAT Abuse in “School Model” Construction Scheme

3 weeks ago

Netherlands

No VAT Deduction for Municipal Entrepreneurs’ Fund Due to Non-Compliance With BUA Requirements

3 weeks ago

Italy

Death of a Professional: VAT, Invoices, and Heirs’ Fiscal Duties After Passing

3 weeks ago

Malta

VAT Guidelines for Taxi Operators Using Online Ride-Hailing Platforms: Key Rules and Practical Examples

3 weeks ago

Belgium

Meal Couriers Not Liable for VAT, Says Belgian Tax Authority: Key Points Explained

3 weeks ago

European Union World

VAT Concepts Explained: Agent (Disclosed agent) vs Commissionaire (Undisclosed agent)

3 weeks ago

Spain

VAT Obligations on Rented Properties Bequeathed to Heirs and Universal Heir Foundations

4 weeks ago

Spain

Application of RRSIF to Communities of Property Engaged in Economic Activity

4 weeks ago

Netherlands

Private Sale of Building Plots Qualifies as VAT-Taxable Activity, Court Rules

4 weeks ago

Spain

Sale of Ruined Property by Partnership Remains Subject to VAT Until Full Business Liquidation

4 weeks ago

European Union

VAT Concepts Explained: Taxable Person & Economic Activity

4 weeks ago

France

VAT Treatment of a One‑Off and Isolated Advisory Service

4 weeks ago

Tag - Taxable person

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

Spain Supreme Court Rules on VAT Deductions for Mixed Holding Companies’ Intragroup Share Transfers

Taxation of Influencers: Income Classification, VAT, and VAT Registration in the Creator Economy

National Labour Inspectorate’s New Powers: Don’t Overlook VAT Risks in B2B Reclassification

Court Ruling on VAT Deduction for School Renovation and Penalty Assessment, 20 March 2026

Tax Assessment Upheld for Municipality Due to VAT Abuse in “School Model” Construction Scheme

No VAT Deduction for Municipal Entrepreneurs’ Fund Due to Non-Compliance With BUA Requirements

Death of a Professional: VAT, Invoices, and Heirs’ Fiscal Duties After Passing

VAT Guidelines for Taxi Operators Using Online Ride-Hailing Platforms: Key Rules and Practical Examples

Meal Couriers Not Liable for VAT, Says Belgian Tax Authority: Key Points Explained

VAT Concepts Explained: Agent (Disclosed agent) vs Commissionaire (Undisclosed agent)

VAT Obligations on Rented Properties Bequeathed to Heirs and Universal Heir Foundations

Application of RRSIF to Communities of Property Engaged in Economic Activity

Private Sale of Building Plots Qualifies as VAT-Taxable Activity, Court Rules

Sale of Ruined Property by Partnership Remains Subject to VAT Until Full Business Liquidation

VAT Concepts Explained: Taxable Person & Economic Activity

VAT Treatment of a One‑Off and Isolated Advisory Service

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