Netherlands X does not carry out any preparatory acts and is not a taxable person for VAT purposes 8 months ago
European UnionUnited Kingdom Flashback on ECJ cases C-359/97 (Commission v United Kingdom) – UK Failed to Levy VAT on Toll Roads 8 months ago
Poland VAT Deduction Rights for Municipal Expenditures: Court Ruling Clarifies Public vs. Business Activities 8 months ago
Netherlands VAT entrepreneurship does not end after the end of the rental: delivery of the property taxed with VAT 8 months ago
Austria Austrian Federal Court Allows Input Tax Deductions for Rental Business Activities 8 months ago
Bulgaria Relief for Municipalities: VAT Reduction for Water Infrastructure Projects, Urges Mayor of Sredets 8 months ago
Norway Norwegian Tax Administration Decision: VAT Clarification for Road Facility Construction Costs 8 months ago
Iceland Icelandic Tax Guidelines for Podcasters: Income Declaration, VAT, and Commercial Operation Criteria 8 months ago
New Zealand Understanding the Impact of GST on Land Transactions: A Comprehensive Guide by the Commissioner 8 months ago
United Kingdom Government reviewing responses to VAT consultation and Court of Appeal decision on private hire vehicles. 9 months ago
United Kingdom Understanding VAT Rules for Community Amateur Sports Clubs: HMRC Guidance 9 months ago
Taiwan Reporting Sales of Real Estate and Business Tax Obligations for Individuals in Taiwan 9 months ago
European UnionWebinars / Events Briefing document & Podcast: EU VAT Directive 2006/112/EC Explained: The concept of ”Taxable persons” (Art. 9-13) 9 months ago
Germany Interpretation of § 2b UStG: School contribution not subject to VAT – Mecklenburg-Vorpommern Ministry ruling 9 months ago
United Kingdom Updated HMRC Manual: VAT Business/Non-Business Definitions and Implications for Various Organizations 9 months ago
United Kingdom VAT Business/Non-Business Manual: HMRC Internal Guidance for VAT Purposes and Tax Operation 10 months ago
India High Court Stays GST on License Fees Collected by State Electricity Regulatory Commission 10 months ago
Italy Public contributions to companies not subject to VAT if acting as mere intermediary 10 months ago
Netherlands Court ruling on entrepreneur’s VAT status: lack of economic activities leads to denial of VAT refunds 10 months ago
Switzerland Draft Practice Adjustments: Exempted Services from Tax (Community) – Call for Comments 10 months ago
Netherlands Court of North Holland Decision on VAT Entrepreneurship in Sale of Building Plots. 10 months ago