Tag - Taxable person

European Union Latvia

ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – AG Opinion – Subsidies paid by a fund to specific service providers for a particular service are included in the taxable amount

2 months ago

European Union Italy

ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Judgment – VAT deduction even if costs are not proportionate to the income

2 months ago

Sweden

HFD Judgments on VAT Treatment of Community Associations’ Services to Members, 2024-02-27

2 months ago

Poland

Taxation of Electricity Sales from Photovoltaic Installation: VAT Considerations

2 months ago

European Union Germany

Current status of entrepreneurial status of supervisory board members

2 months ago

Netherlands

Tax Court Decision: Municipality’s Contribution to Waste Fund Not Subject to VAT. Appeal Granted.

2 months ago

Netherlands

Municipality not liable for VAT on waste fund contribution

2 months ago

Netherlands

Legal analysis of VAT treatment of financial contribution for waste management services.

2 months ago

Netherlands

No VAT entrepreneurship for a lessor of a military classic car

2 months ago

Netherlands

Court Decision: Municipality’s Contribution to Waste Fund Not Subject to VAT – Case AWB-22_5142

2 months ago

Poland

VAT Disputes Over Aport to Municipal Company

2 months ago

Germany

Entrepreneurial status of supervisory boards/unauthorized VAT invoicing to non-deductible entrepreneurs

2 months ago

Azerbaijan

Following individuals are identified as liable for VAT

2 months ago

Netherlands

Non-economic Activities and Contributions in Education

2 months ago

United Kingdom

The Complex Question of VAT: Business vs Non-Business Activities

2 months ago

Netherlands

Is the taxpayer considered a VAT entrepreneur? Analysis of the burden of proof.

2 months ago

Norway

Skattedirektoratet’s Statement on the Scope of the VAT Exemption for Public Authority Activities

2 months ago

Netherlands

VAT entrepreneurship with a home battery not self-evident

2 months ago

Netherlands

Ruling on VAT liability for separate collection of packaging waste by municipality

3 months ago

European Union Luxembourg

ECJ Judgment on Luxembourgish VAT Rules for Director Services (C-288/22)

3 months ago

Ukraine

Adjustment nuances of non-taxable VAT operations in the VAT declaration

3 months ago

Netherlands

Tax Obligations for Online Sellers: Hobby or Trade?

3 months ago

Netherlands

Veenendaal questions if it should pay VAT for the money earned from its three parking garages

3 months ago

Poland

No right to deduct VAT by municipality in connection with investment in water reservoir

3 months ago

Switzerland

Input VAT Deduction and (Non-) Entrepreneurial Sphere of Activity: BG Judgement 9C_651/2022

3 months ago

European Union

Court of Justice of the European Union Rules Directors’ Fees Not Subject to VAT

3 months ago

Poland

VAT Settlement by Municipality in Relation to Water and Sewage Management

3 months ago

Turkey

KDV Withholding Obligation of Municipalities

3 months ago

Luxembourg

CJEU Ruling: Director Fees Exempt from VAT in Luxembourg

3 months ago

Netherlands

Consumers can reclaim VAT on home batteries with dynamic energy contracts

3 months ago

European Union

EU Court Rules: Director Fees for Luxembourg Public Limited Liability Company Not Subject to VAT

3 months ago

Italy

Management of Integrated Water Service: VAT-liable Service Provision

3 months ago

Italy

Treatment for VAT purposes of water supply and wastewater collection and treatment services

3 months ago

Tag - Taxable person

ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – AG Opinion – Subsidies paid by a fund to specific service providers for a particular service are included in the taxable amount

ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Judgment – VAT deduction even if costs are not proportionate to the income

HFD Judgments on VAT Treatment of Community Associations’ Services to Members, 2024-02-27

Taxation of Electricity Sales from Photovoltaic Installation: VAT Considerations

Current status of entrepreneurial status of supervisory board members

Tax Court Decision: Municipality’s Contribution to Waste Fund Not Subject to VAT. Appeal Granted.

Municipality not liable for VAT on waste fund contribution

Legal analysis of VAT treatment of financial contribution for waste management services.

No VAT entrepreneurship for a lessor of a military classic car

Court Decision: Municipality’s Contribution to Waste Fund Not Subject to VAT – Case AWB-22_5142

VAT Disputes Over Aport to Municipal Company

Entrepreneurial status of supervisory boards/unauthorized VAT invoicing to non-deductible entrepreneurs

Following individuals are identified as liable for VAT

Non-economic Activities and Contributions in Education

The Complex Question of VAT: Business vs Non-Business Activities

Is the taxpayer considered a VAT entrepreneur? Analysis of the burden of proof.

Skattedirektoratet’s Statement on the Scope of the VAT Exemption for Public Authority Activities

VAT entrepreneurship with a home battery not self-evident

Ruling on VAT liability for separate collection of packaging waste by municipality

ECJ Judgment on Luxembourgish VAT Rules for Director Services (C-288/22)

Adjustment nuances of non-taxable VAT operations in the VAT declaration

Tax Obligations for Online Sellers: Hobby or Trade?

Veenendaal questions if it should pay VAT for the money earned from its three parking garages

No right to deduct VAT by municipality in connection with investment in water reservoir

Input VAT Deduction and (Non-) Entrepreneurial Sphere of Activity: BG Judgement 9C_651/2022

Court of Justice of the European Union Rules Directors’ Fees Not Subject to VAT

VAT Settlement by Municipality in Relation to Water and Sewage Management

KDV Withholding Obligation of Municipalities

CJEU Ruling: Director Fees Exempt from VAT in Luxembourg

Consumers can reclaim VAT on home batteries with dynamic energy contracts

EU Court Rules: Director Fees for Luxembourg Public Limited Liability Company Not Subject to VAT

Management of Integrated Water Service: VAT-liable Service Provision

Treatment for VAT purposes of water supply and wastewater collection and treatment services

Advertisements:

Contact:

Support & Info

Sign up for our newsletter