Netherlands X does not carry out any preparatory acts and is not a taxable person for VAT purposes 6 months ago
European UnionUnited Kingdom Flashback on ECJ cases C-359/97 (Commission v United Kingdom) – UK Failed to Levy VAT on Toll Roads 6 months ago
Poland VAT Deduction Rights for Municipal Expenditures: Court Ruling Clarifies Public vs. Business Activities 6 months ago
Netherlands VAT entrepreneurship does not end after the end of the rental: delivery of the property taxed with VAT 6 months ago
Austria Austrian Federal Court Allows Input Tax Deductions for Rental Business Activities 6 months ago
Bulgaria Relief for Municipalities: VAT Reduction for Water Infrastructure Projects, Urges Mayor of Sredets 6 months ago
Norway Norwegian Tax Administration Decision: VAT Clarification for Road Facility Construction Costs 7 months ago
Iceland Icelandic Tax Guidelines for Podcasters: Income Declaration, VAT, and Commercial Operation Criteria 7 months ago
New Zealand Understanding the Impact of GST on Land Transactions: A Comprehensive Guide by the Commissioner 7 months ago
United Kingdom Government reviewing responses to VAT consultation and Court of Appeal decision on private hire vehicles. 7 months ago
United Kingdom Understanding VAT Rules for Community Amateur Sports Clubs: HMRC Guidance 7 months ago
Taiwan Reporting Sales of Real Estate and Business Tax Obligations for Individuals in Taiwan 7 months ago
European UnionWebinars / Events Podcast: EU VAT Directive 2006/112/EC Explained: The concept of ”Taxable persons” 7 months ago
Germany Interpretation of § 2b UStG: School contribution not subject to VAT – Mecklenburg-Vorpommern Ministry ruling 7 months ago
United Kingdom Updated HMRC Manual: VAT Business/Non-Business Definitions and Implications for Various Organizations 8 months ago
United Kingdom VAT Business/Non-Business Manual: HMRC Internal Guidance for VAT Purposes and Tax Operation 8 months ago
India High Court Stays GST on License Fees Collected by State Electricity Regulatory Commission 8 months ago
Italy Public contributions to companies not subject to VAT if acting as mere intermediary 8 months ago
Netherlands Court ruling on entrepreneur’s VAT status: lack of economic activities leads to denial of VAT refunds 8 months ago
Switzerland Draft Practice Adjustments: Exempted Services from Tax (Community) – Call for Comments 8 months ago
Netherlands Court of North Holland Decision on VAT Entrepreneurship in Sale of Building Plots. 8 months ago