Netherlands Information service with mobile subscription is not a separate service for VAT 9 hours ago
Netherlands The telephone shop owes VAT on the delivery of the telephone ‘on installment’ via the provider 2 days ago
United States Tennessee Rules that Memberships to Live and On-Demand Fitness Classes are Subject to Sales Tax 3 days ago
Luxembourg VAT and company cars – Circular Letter 807 bis dated 28 April 2023 seeking to provide additional guidance to taxpayers 4 days ago
Luxembourg New circular addresses VAT consequences of employers providing company cars to staff 4 days ago
European Union Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points 4 days ago
Russia Ministry of Finance of Russia explains the features of VAT exemption for brokerage services 1 week ago
European Union Comments on ECJ C-418/22: Penalty for failure to submit returns – whether input tax should be taken into account – validity of penalty – taxpayer loss 1 week ago
European Union Comments on ECJ C-418/22: A flat-rate fine of 20% of the VAT amount, due before the deductible VAT was credited are not precluded 1 week ago
AustriaEuropean Union ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration 1 week ago
European UnionPoland ECJ C-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT 2 weeks ago
European Union Comments on ECJ C-282/22: Charging electric cars consitutes as a supply of goods for VAT 2 weeks ago
European Union Comments on ECJ C-282/22: We have more confidence when charging electric vehicles, but what about electric cards 2 weeks ago
Netherlands According to AG, commuting also qualifies as private use for many people working from home 2 weeks ago
European UnionGermany ECJ C-207/23 (Finanzamt X) – Questions – Heat supplied free of charge to another company 2 weeks ago
United States Georgia imposes sales tax on certain digital products and decouples from TCJA changes to IRC section 174 2 weeks ago
United States Alabama Appellate Court Affirms Dealer’s Sales of Prepaid Wireless Service Plans are Not Taxable 2 weeks ago
Ukraine Expropriation by financial institutions of property acquired as a result of foreclosure on such property: what about VAT? 2 weeks ago