France Budget bill: VAT group regime, clarification composite offers, postponement rules amending e-commerce VAT regime 09 October 2020
European UnionGermany ECJ C-406/20 (Phantasialand) – Question – VAT rate for amusement parks, composite supply 04 October 2020
European Union Composite Supplies: Some Reflections Regarding the Fundamental Identification of Single Supplies 29 September 2020
Italy Clarification 372: Exemption & composite supply of financial investment services 23 September 2020
United Kingdom The Ice Rink Co Ltd & Planet Ice (Milton Keynes) Ltd – Composite supply for package of supplies of admission to ice skating rink and hire of children’s ice skates? 17 September 2020
Italy VAT exemption of a composite service consisting of investment advisory service and receipt/transmission of orders 17 September 2020
Netherlands One single supply at standard rate: test sleep, sale of gift vouchers and bedroom products 10 September 2020
India Composite supplies under warranty contract, with principal supply being services; infers the term “recipient of supply” as the person obligated to make payment to supplier under the contract 24 August 2020
European UnionPoland Flashback on ECJ Cases: C-224/11 – BGŻ Leasing sp. z o.o – Leasing services supplied together with insurance for the leased item 23 August 2020
India Medicines supplied by hospital’s pharmacy to in-patients are composite supply of health care services; Exempt from GST 31 July 2020
United Kingdom FTT – Letting of car with a child car seat by car rental company are separate supplies 06 July 2020
European UnionUnited Kingdom ECJ C-231/19 (BlackRock Investment Management (UK) Ltd) – Judgment – VAT treatment of management services outside scope of the exemption 02 July 2020
United Kingdom Europcar Group UK Ltd: single composite supply or multiple supplies (FTT) 01 July 2020
United States Checkout at one register and a sale is exempt; use another and it’s taxable 04 June 2020
United Kingdom Current VAT points of interest – VAT and donations, VAT and the construction sector, single and multiple supplies 15 April 2020
United Kingdom FTT: RPS Health in Business Ltd, RPS Consulting Services Ltd – Exemption for occupational health services, single supply? 01 April 2020
Netherlands VAT treatment of composite services, fund management – implications for Dutch market 18 March 2020
Germany Tax Court Thuringia: Letting of car spaces to residential tenants subject to VAT 04 February 2020