European UnionHungary Flashback on ECJ Cases C-182/17 (Nagyszénás Településszolgáltatási Nonprofit Kft.) – Company of a municipality to which public tasks are assigned – Concept of “public body” 2 days ago
European UnionPoland ECJ C-604/19 (Gmina Wrocław) – Judgment – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods 4 days ago
European Union Agents without representation for VAT purposes even without the assignment of an assignment? 6 days ago
European UnionItaly Flashback on ECJ Cases C-425/06 (Part Service) – Composite Supplies – Abuse of rights in case leasing contracts are split 1 week ago
European Union Topical overview ECJ VAT Cases, some topics already available (Work In Progress) 1 week ago
European UnionSweden Flashback on ECJ cases C-111/05 (Aktiebolaget NN) – Composite supply – Supply and installation of a fibre-optic cable linking two Member States 1 week ago
AustriaEuropean Union Flashback on ECJ Cases C-155/01 (Cookies World) – Leased motor vehicles – Own use – Exclusions provided for in national legislation at the time of entry into force of the directive 1 week ago
European UnionPortugal Flashback on ECJ Cases C-77/01 (EDM) – Concept of “economic activities” – Concept of ancillary “financial transactions” 1 week ago
Netherlands Supreme Court sees a normal VAT supply of immovable property in a complex sale-and-leaseback transaction 1 week ago
United Arab Emirates VAT treatment of ‘Director’s fees’ charged for services provided before introduction of VAT 1 week ago
Kenya High court of Kenya rules that transportation services for goods in transit are subject to VAT and input tax incurred in making exempt supplies is non-deductible 1 week ago
European Union Remember … VAT Committee WP#923 on VAT implications of Transfer Pricing (Feb 28, 2017) 2 weeks ago
Italy In order not to be subject to VAT, the free supply must be included in the original supply contract 2 weeks ago
Poland General interpretation regarding the classification of transactions with the use of fuel cards for VAT purposes 2 weeks ago
India Expansion of scope of ‘Supply’ under GST Law to include transactions between Club / Association and its Members 2 weeks ago
European Union As of January 1, 2019, the VAT treatment of vouchers in the EU has been harmonized 2 weeks ago
European UnionGermany Flashback on ECJ cases C-258/95 (Julius Fillibeck Söhne GmbH & Co. KG) – Transport for employees free of charge from their homes to the workplace is not a supply of services 2 weeks ago
India No Service tax on secondment of employees by group companies as employer-employee relationship exists 2 weeks ago
Indonesia Government will eliminate sales tax on luxury goods for motorized vehicles as of March 2021. 3 weeks ago