Tag - Taxable person

Bulgaria European Union

Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns

1 day ago

Italy

Environmental monitoring by the foundation is subject to VAT

6 days ago

European Union Italy

Italy raises questions to the ECJ about VAT credits by shell companies

6 days ago

European Union

Comments on ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – ECJ issued a preliminary ruling on Polish VAT rules for agricultural activities

7 days ago

European Union

EU VAT Directive 2006/112/EC explained: Art. 11 – VAT Grouping

2 weeks ago

European Union Germany

Flashback on ECJ Cases – C-204/13 (Malburg) – VAT due on transfer of clientele is not deductible

2 weeks ago

Germany

Business characteristic of supervisory board members

3 weeks ago

Netherlands

There is no organizational interdependence with Joint Venture

1 month ago

European Union

Comments on C-846/19: VAT exemption may apply to lawyer acting as trustee

1 month ago

Germany

VAT treatment of supervisory board members: Federal Ministry of Finance changes its legal opinion

2 months ago

Russia

individual not registered as entrepreneur, but carries out entrepreneurial activities, is VAT payer

2 months ago

European Union

If you conduct business independently, member state cannot deprive you of the VAT taxpayer status

2 months ago

Ukraine

The “single” non-payer of VAT plans to engage in foreign economic activity: what about VAT?

2 months ago

New Zealand

Technical updates from the tax authorities

2 months ago

European Union

Polish exclusion of deviating VAT liability of spouses with agricultural business in violation of EU law

2 months ago

Norway

Questions about business activities and additional tax

2 months ago

United Kingdom

Influencer Tax: Do Online Creators Pay VAT?

2 months ago

European Union Poland

ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Judgment – Agricultural spouses can be treated as separate VAT taxable persons

2 months ago

Poland

Sale by local government of inherited property is VAT free

2 months ago

Malaysia

Update on treatment of services between a branch and its headquarters

2 months ago

Netherlands

Waste collection by the municipality is an economic activity not government action

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Public bodies” (Art. 13)

3 months ago

European Union Ireland

Flashback on ECJ Cases – C-344/15 (National Roads Authority) – Body governed by public law which collects tolls on roads may not be regarded as competing with private operators

3 months ago

Belgium European Union

Commentary on ECJ C-98/21(W-GmbH) – VAT position of holding companies: And the saga continues !

3 months ago

European Union Poland

Flashback on ECJ Cases – Joined cases C-180/10 & C-181/11 – Ex-farmer should not be regarded as a VAT entrepreneur if he wishes to sell this land

3 months ago

European Union Latvia

Flashback on ECJ Cases – C-263/11 (Rēdlihs) – Owner of private forest can be taxable person for VAT purposes

3 months ago

Uzbekistan

Uzbekistan clarifies Representative Offices are not VAT payers

3 months ago

Bulgaria European Union

Flashback on ECJ Cases – C-62/12 (Kostov) – A natural person who is already a taxable person is also a ‘taxable person’ in respect of any other economic activity carried out occasionally

3 months ago

European Union

Flashback on ECJ Cases C-60/90 (Polysar Investments Netherlands) – A holding company only acquiring shares in other undertakings is not a taxable person and has no right to deduct VAT

3 months ago

United Kingdom

Non-economic activity – VAT’s the problem?

3 months ago

European Union Sierra Leone

Flashback on ECJ Cases – C-331/14 (Trgovina Prizma) – Sale of land classified as private property are subject to VAT since that taxable person acted as such

3 months ago

New Zealand

Decision: Whether GST Taxable Activity and whether in business

3 months ago

Poland

NRA Considers Shareholder of Limited Liability Company VATable Person

3 months ago

Tag - Taxable person

Flashback on ECJ Cases – C-144/14 (Cabinet Medical Veterinar Dr. Tomoiagă Andrei) – Member States are not obliged to identify a taxable person ex officio for VAT on the sole basis of tax returns

Environmental monitoring by the foundation is subject to VAT

Italy raises questions to the ECJ about VAT credits by shell companies

Comments on ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – ECJ issued a preliminary ruling on Polish VAT rules for agricultural activities

EU VAT Directive 2006/112/EC explained: Art. 11 – VAT Grouping

Flashback on ECJ Cases – C-204/13 (Malburg) – VAT due on transfer of clientele is not deductible

Business characteristic of supervisory board members

There is no organizational interdependence with Joint Venture

Comments on C-846/19: VAT exemption may apply to lawyer acting as trustee

VAT treatment of supervisory board members: Federal Ministry of Finance changes its legal opinion

individual not registered as entrepreneur, but carries out entrepreneurial activities, is VAT payer

If you conduct business independently, member state cannot deprive you of the VAT taxpayer status

The “single” non-payer of VAT plans to engage in foreign economic activity: what about VAT?

Technical updates from the tax authorities

Polish exclusion of deviating VAT liability of spouses with agricultural business in violation of EU law

Questions about business activities and additional tax

Influencer Tax: Do Online Creators Pay VAT?

ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Judgment – Agricultural spouses can be treated as separate VAT taxable persons

Sale by local government of inherited property is VAT free

Update on treatment of services between a branch and its headquarters

Waste collection by the municipality is an economic activity not government action

Roadtrip through ECJ Cases – Focus on ”Public bodies” (Art. 13)

Flashback on ECJ Cases – C-344/15 (National Roads Authority) – Body governed by public law which collects tolls on roads may not be regarded as competing with private operators

Commentary on ECJ C-98/21(W-GmbH) – VAT position of holding companies: And the saga continues !

Flashback on ECJ Cases – Joined cases C-180/10 & C-181/11 – Ex-farmer should not be regarded as a VAT entrepreneur if he wishes to sell this land

Flashback on ECJ Cases – C-263/11 (Rēdlihs) – Owner of private forest can be taxable person for VAT purposes

Uzbekistan clarifies Representative Offices are not VAT payers

Flashback on ECJ Cases – C-62/12 (Kostov) – A natural person who is already a taxable person is also a ‘taxable person’ in respect of any other economic activity carried out occasionally

Flashback on ECJ Cases C-60/90 (Polysar Investments Netherlands) – A holding company only acquiring shares in other undertakings is not a taxable person and has no right to deduct VAT

Non-economic activity – VAT’s the problem?

Flashback on ECJ Cases – C-331/14 (Trgovina Prizma) – Sale of land classified as private property are subject to VAT since that taxable person acted as such

Decision: Whether GST Taxable Activity and whether in business

NRA Considers Shareholder of Limited Liability Company VATable Person

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