Tag - Taxable person

United Kingdom

Supreme Court Ruling Exempts UK Private Hire Operators from 20% VAT Outside London

6 months ago

Ireland

Ireland Issues VAT Guidance for Social Media Influencers on Income and Compliance

6 months ago

Germany

Understanding the VAT Entrepreneur According to § 2 UStG: A Fundamental Overview

6 months ago

Ireland

Irish Revenue Issues VAT Guidance for Social Media Influencers Covering Registration, Rates, and Recordkeeping

6 months ago

Bahrain

New VAT Guidelines for Owners’ Associations in Bahrain: Economic vs. Non-Economic Activities

6 months ago

Ireland

VAT Guidelines for Social Media Influencers: Obligations, Registration, and Record-Keeping

6 months ago

Italy

Professional Activity Termination and VAT Closure: Limits, Obligations, and Tax Authority Clarifications

6 months ago

European Union

Comments on ECJ C-796/23: VAT Liability Doesn’t Require Separate Legal Personality

6 months ago

Poland

Municipality Not Subject to VAT for Home Sewage Treatment Plant Construction Projects

6 months ago

Spain

Local Branches as Separate Taxable Entities Impacting Financial Industries

6 months ago

European Union

ECJ Rules on Input VAT Deduction for Holding Companies’ Services to Subsidiaries

6 months ago

Netherlands

Key Insights on New Dutch VAT Rules for Holding Companies Effective July 2025

7 months ago

Ukraine

Mandatory VAT Registration for Re-registered Sole Proprietors Exceeding 1 Million UAH Turnover

7 months ago

Sweden

Taxable Person: Distinguishing Economic Activity from Private Activity in VAT Context

7 months ago

Sweden

Updated Guidelines on Economic vs. Private Activities for Taxable Persons, June 2025

7 months ago

Switzerland

Draft VAT Practice Statement Holding Structures Released: Public Consultation Open Until August 4, 2025

7 months ago

Canada

Quebec Court Rules Conversion to Residential Use Not a Termination of Commercial Activity

7 months ago

United Arab Emirates

FTA and UAE Media Council Educate Influencers on Tax Compliance and VAT Requirements

7 months ago

Italy

Public Contributions to Foundations Not Subject to VAT, Says Tax Agency in Recent Ruling

7 months ago

Italy

VAT Exemption Regime for Public Entity Payments for Social Services Personnel Supervision

7 months ago

India

Sikkim High Court Allows ITC Refund for Closed Businesses Under GST Act

7 months ago

Netherlands

Court Ruling on Entrepreneurship and VAT Grouping: Case of Financial Interconnection Dispute

7 months ago

Netherlands

Sale of Building Plots with Development Obligations Subject to VAT, Court Rules Entrepreneurial Activity

7 months ago

Sweden

Tax Agency’s Stance on Personnel Leasing and VAT: Buyer’s Responsibility and Service Provision

7 months ago

Netherlands

VAT Entrepreneurship in Private Sale of Residential Building Plots: Recent Court Rulings and Implications

7 months ago

Italy

Influencer Marketing: New ATECO Code and VAT Implications for Habitual Activities

7 months ago

Netherlands

Court Rules Doctor Not a VAT Entrepreneur Due to Lack of Independent Economic Activity

7 months ago

European Union Netherlands

Flashback on ECJ Cases C-268/83 (Rompelman) – Acquiring future property rights for letting qualifies as economic activity for VAT deduction

7 months ago

United Kingdom

HMRC Updates VAT Notice 749: Changes for Local Authorities and Public Bodies Explained

7 months ago

South Africa

Amendment to Enterprise Definition: Impact on Foreign Lessors of Ships, Aircraft, and Rolling Stock

7 months ago

Poland

Uncertainty Surrounds VAT Status for Special Purpose Vehicles

7 months ago

Denmark

Denmark: VAT Exempt for Private Individuals Reselling Video Game Skins Without Profit Motive

7 months ago

Netherlands

Doctor not an entrepreneur for VAT: no actual independence and economic risks because partner does everything

7 months ago

Tag - Taxable person

Supreme Court Ruling Exempts UK Private Hire Operators from 20% VAT Outside London

Ireland Issues VAT Guidance for Social Media Influencers on Income and Compliance

Understanding the VAT Entrepreneur According to § 2 UStG: A Fundamental Overview

Irish Revenue Issues VAT Guidance for Social Media Influencers Covering Registration, Rates, and Recordkeeping

New VAT Guidelines for Owners’ Associations in Bahrain: Economic vs. Non-Economic Activities

VAT Guidelines for Social Media Influencers: Obligations, Registration, and Record-Keeping

Professional Activity Termination and VAT Closure: Limits, Obligations, and Tax Authority Clarifications

Comments on ECJ C-796/23: VAT Liability Doesn’t Require Separate Legal Personality

Municipality Not Subject to VAT for Home Sewage Treatment Plant Construction Projects

Local Branches as Separate Taxable Entities Impacting Financial Industries

ECJ Rules on Input VAT Deduction for Holding Companies’ Services to Subsidiaries

Key Insights on New Dutch VAT Rules for Holding Companies Effective July 2025

Mandatory VAT Registration for Re-registered Sole Proprietors Exceeding 1 Million UAH Turnover

Taxable Person: Distinguishing Economic Activity from Private Activity in VAT Context

Updated Guidelines on Economic vs. Private Activities for Taxable Persons, June 2025

Draft VAT Practice Statement Holding Structures Released: Public Consultation Open Until August 4, 2025

Quebec Court Rules Conversion to Residential Use Not a Termination of Commercial Activity

FTA and UAE Media Council Educate Influencers on Tax Compliance and VAT Requirements

Public Contributions to Foundations Not Subject to VAT, Says Tax Agency in Recent Ruling

VAT Exemption Regime for Public Entity Payments for Social Services Personnel Supervision

Sikkim High Court Allows ITC Refund for Closed Businesses Under GST Act

Court Ruling on Entrepreneurship and VAT Grouping: Case of Financial Interconnection Dispute

Sale of Building Plots with Development Obligations Subject to VAT, Court Rules Entrepreneurial Activity

Tax Agency’s Stance on Personnel Leasing and VAT: Buyer’s Responsibility and Service Provision

VAT Entrepreneurship in Private Sale of Residential Building Plots: Recent Court Rulings and Implications

Influencer Marketing: New ATECO Code and VAT Implications for Habitual Activities

Court Rules Doctor Not a VAT Entrepreneur Due to Lack of Independent Economic Activity

Flashback on ECJ Cases C-268/83 (Rompelman) – Acquiring future property rights for letting qualifies as economic activity for VAT deduction

HMRC Updates VAT Notice 749: Changes for Local Authorities and Public Bodies Explained

Amendment to Enterprise Definition: Impact on Foreign Lessors of Ships, Aircraft, and Rolling Stock

Uncertainty Surrounds VAT Status for Special Purpose Vehicles

Denmark: VAT Exempt for Private Individuals Reselling Video Game Skins Without Profit Motive

Doctor not an entrepreneur for VAT: no actual independence and economic risks because partner does everything

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