Tag - Taxable person

Poland

The tenant as a successor to the family business is not an heir

1 day ago

Luxembourg

Recent VAT developments (ATOZ alert)

1 week ago

Poland

VAT group in Poland as from 1st January 2023

1 week ago

European Union

Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9) – Transactions between head offices and branches

1 week ago

European Union

Which Member States in the European Union allow for VAT grouping?

1 week ago

Germany

BFH on the liability of the Controlled Company in a VAT group

1 week ago

Germany

Entrepreneurship of a British LTD and its residency

1 week ago

Luxembourg

VAT treatment of Director fees in Luxembourg

1 week ago

World

Comparison between LRD, Commissionaire and Sales agent

1 week ago

European Union Germany

ECJ C-344/22 Gemeinde A vs DE – Questions – Municipality “spa tax” economic activity/taxable person?

1 week ago

Netherlands

Collective Security Foundation not a VAT entrepreneur

2 weeks ago

United Arab Emirates

Disclosed and Undisclosed Agencies and Tax Treatment under UAE VAT

2 weeks ago

Netherlands

Collective Security Foundation not a VAT business

2 weeks ago

Belgium European Union

Flashback on ECJ cases C-8/03 (BBL) – Investment companies with variable capital (SICAVs) have the status of a taxable person

3 weeks ago

Netherlands

No VAT due without a VAT entrepreneur

3 weeks ago

European Union

Comments on ECJ C-288/22 (Question) – Director’s remuneration subject to VAT?

3 weeks ago

Spain

VAT on deliveries of goods between parent company and branch

4 weeks ago

Germany

Construction works in terms of VAT and construction withholding tax according to the Ministry of Finance

4 weeks ago

United Kingdom

Which entity receives a supply? The Star Services case

4 weeks ago

European Union

Comments on ECJ C-288/22 (Question) – VAT on Director Fees: end of the story?

4 weeks ago

Netherlands

Delivery of a new-build home does not constitute VAT entrepreneurship

4 weeks ago

Netherlands

Supply of a new-build home does not result in status of VAT taxable person

4 weeks ago

Netherlands

Association of motorcycle enthusiasts does not have to file a VAT return

1 month ago

European Union

Comments on ECJ C-288/22 (Questions) – Is the application of VAT on directors’ fees legitimate?

1 month ago

Netherlands

Association of BSA enthusiasts is not a VAT entrepreneur

1 month ago

Netherlands

No VAT for motorcycle enthusiasts’ club

1 month ago

European Union Netherlands

Flashback on ECJ Cases – C-355/06 (van der Steen) – An individual who is the sole shareholder and sole director of a private limited company is not a taxable person

1 month ago

Saudi Arabia

VAT of a car exported from Saudi Arabia cannot be refunded

1 month ago

European Union Luxembourg

ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Questions – Is a Member of the Board of Directors of a Public Limited Company a Taxable Person?

1 month ago

United Kingdom

Business or non-business? The Towards Zero Foundation case

2 months ago

European Union Germany

Flashback on ECJ Cases – C-102/08 (SALIX Grundstücks-Vermietungsgesellschaft) – Taxable person if distortion of competition

2 months ago

United Kingdom

UTT Chelmsford City Council: sports and leisure facilities

2 months ago

United Kingdom

What is and is not a “business” for VAT purposes?

2 months ago

Tag - Taxable person

The tenant as a successor to the family business is not an heir

Recent VAT developments (ATOZ alert)

VAT group in Poland as from 1st January 2023

Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9) – Transactions between head offices and branches

Which Member States in the European Union allow for VAT grouping?

BFH on the liability of the Controlled Company in a VAT group

Entrepreneurship of a British LTD and its residency

VAT treatment of Director fees in Luxembourg

Comparison between LRD, Commissionaire and Sales agent

ECJ C-344/22 Gemeinde A vs DE – Questions – Municipality “spa tax” economic activity/taxable person?

Collective Security Foundation not a VAT entrepreneur

Disclosed and Undisclosed Agencies and Tax Treatment under UAE VAT

Collective Security Foundation not a VAT business

Flashback on ECJ cases C-8/03 (BBL) – Investment companies with variable capital (SICAVs) have the status of a taxable person

No VAT due without a VAT entrepreneur

Comments on ECJ C-288/22 (Question) – Director’s remuneration subject to VAT?

VAT on deliveries of goods between parent company and branch

Construction works in terms of VAT and construction withholding tax according to the Ministry of Finance

Which entity receives a supply? The Star Services case

Comments on ECJ C-288/22 (Question) – VAT on Director Fees: end of the story?

Delivery of a new-build home does not constitute VAT entrepreneurship

Supply of a new-build home does not result in status of VAT taxable person

Association of motorcycle enthusiasts does not have to file a VAT return

Comments on ECJ C-288/22 (Questions) – Is the application of VAT on directors’ fees legitimate?

Association of BSA enthusiasts is not a VAT entrepreneur

No VAT for motorcycle enthusiasts’ club

Flashback on ECJ Cases – C-355/06 (van der Steen) – An individual who is the sole shareholder and sole director of a private limited company is not a taxable person

VAT of a car exported from Saudi Arabia cannot be refunded

ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Questions – Is a Member of the Board of Directors of a Public Limited Company a Taxable Person?

Business or non-business? The Towards Zero Foundation case

Flashback on ECJ Cases – C-102/08 (SALIX Grundstücks-Vermietungsgesellschaft) – Taxable person if distortion of competition

UTT Chelmsford City Council: sports and leisure facilities

What is and is not a “business” for VAT purposes?

Advertisements:

Contact:

Support & Info

Sign up for our newsletter