European UnionUnited Kingdom Flashback on ECJ cases C-308/96 & C-94/97 (Madgett and Baldwin) – Composite supplies: a service is ancillary when it is not an end in itself for the customers but a means to make the main service of the provider more attractive 10 March 2021
India Impact of Decisions of European Court of Justice on Concept of Composite Supply In India 10 March 2021
European UnionPortugal ECJ C-581/19 (Frenetikexito) – Order – Nutritional advice within the fitness center is an independent VAT service, not exempted from VAT 04 March 2021
European UnionItaly Flashback on ECJ Cases C-425/06 (Part Service) – Composite Supplies – Abuse of rights in case leasing contracts are split 22 February 2021
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 21 February 2021
European UnionUnited Kingdom Flashback on ECJ cases C-251/05 (Talacre Beach Caravan Sales Ltd) – A single supply allows levying VAT at the standard rate also on the supply ”VAT exempted” goods 17 February 2021
United Kingdom HMRC internal manual: Why is it important to distinguish between single and multiple supplies? 17 February 2021
United States Sales tax when operator provided with rental equipment (New York State) 16 February 2021
European UnionNetherlands Flashback on ECJ Cases – C-463/16 (Stadion Amsterdam) – Principal element determines the VAT rate for the Composite Supply of services 16 February 2021
United Kingdom Medical courses delivered overseas: First-tier Tribunal vs St George’s University Ltd 07 February 2021
Sweden Clarification: A package offer that includes both mobile phone and mobile subscription constitutes two separate providers 17 January 2021
European UnionGermany Flashback on ECJ Cases C-497/09 (Bog & Others) (Joined case with C-499/09, C-501/09, C-502/09) – Composite supplies – VAT treatment of foods supplied for immediate consumption 16 January 2021
European UnionUnited Kingdom Flashback on ECJ cases C-349/96 (Card Protection Plan) – Composite supplies whether they constitute or include insurance 13 January 2021
France Finance law 2021 has been published: Composite supplies, 0% VAT rate on vaccines, postponement E-Commerce Directive, VAT grouping, E-Invoicing 01 January 2021
France Finance law for 2021: VAT neasures – VAT grouping, Composite supplies, E-Commerce, E-Invoicing 23 December 2020
India GST applicable on Composite Supply of Sale of Application, Registration, Inspection with ‘affiliation’ of institution as the ‘Principal Supply’ 17 December 2020
United Arab Emirates Determining single composite and multiple supplies is vital in dealing with VAT in the UAE 08 December 2020
United Kingdom First tier Tax Tribunal – Netbusters (UK) Ltd – Whether supply one of an interest in land and exempt from VAT 24 November 2020
Netherlands Nutritional advice and fitness training by fitness center are distinguished independent services 28 October 2020
European UnionPortugal ECJ C-581/19 (Frenetikexito vs. PT) AG Opinion – Absorption: dietary advice exempt, or ancillary to physical exercise? 22 October 2020
India 12% GST applicable on Composite Supply of Works Contract for Construction, Erection, Commissioning, or installation of original works pertaining to Metro 19 October 2020
India Printing of content on the PVC materials and supply of printed trade advertising material is a composite supply, 12% GST applicable 19 October 2020