Tag - Composite supply

Spain

Reinvoicing restaurant expenses. Applicable rate.

07 March 2023

Italy

Ruling 239: VAT rate of 5% if the thermal energy is supplied with the «energy service» contract

07 March 2023

India

Charger sold in mobile not subject to higher VAT

01 March 2023

European Union France

Flashback on ECJ cases C-94/09 (Commission v France) – Application of a reduced rate to transport by car of deceased persons

25 February 2023

Netherlands

Court of North Holland: Digital module is a separate supply against standard VAT rate

23 February 2023

Netherlands

Depositary receipts for shares do not lead to the termination of the fiscal unity if the shareholder is a director; high VAT rate entrance price sex establishment

15 February 2023

United Kingdom

Gloucestershire Hospitals NHS Foundation Trust: VAT reclaim on healthcare facility services– UT

14 February 2023

European Union

Comments on ECJ 713/21: Link between supply and (what effectively amounts to) performance-based consideration should always be sufficient

13 February 2023

United Kingdom

UT – Judicial Review – refund under the Contracted Out Services provisions (COS) – taxpayer win

13 February 2023

Netherlands

District Court of The Hague rules that the rental of closed and shared spaces is one exempt composite supply

11 February 2023

United Kingdom

Gloucestershire Hospitals NHS: VAT reclaim on healthcare facility services – Upper Tribunal

11 February 2023

European Union Germany

ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?

09 February 2023

Netherlands

Court of North Holland: Composite supply for managing and investing pension assets, paying out pension rights and conducting the necessary administration

08 February 2023

European Union Italy

ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – Inadmissable – TOGC artificially broken down into a number of different supplies

26 January 2023

Italy

Authorities: Principle of VAT accessories does not apply when the accessory service is provided by a third party

18 January 2023

Italy

Ruling 36: Ancillary link between transportation service and the transaction main supply of goods

16 January 2023

Italy

Ruling 12: Services of accessing online journals and databases and publishing of articles rendered to non-taxable customers

12 January 2023

India

GST CASE DIGEST: Tax Liability on Composite and Mixed Supplies

10 January 2023

India

5 Major Developments in India

10 January 2023

Ireland

5 Major Developments in Ireland

08 January 2023

India

Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST

07 January 2023

Netherlands

5 Major Developments in Netherlands

06 January 2023

India

Right to use of parking space with sale of apartments is not a composite supply

06 January 2023

Italy

5 Major Developments in Italy

05 January 2023

India

Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST

03 January 2023

Netherlands

Parking at the festival site at a reduced VAT rate

03 January 2023

United Kingdom

5 Major Developments in the United Kingdom

02 January 2023

Netherlands

Providing parking facilities at a multi-day festival must be regarded as a distinct and independent service for VAT purposes

28 December 2022

Ukraine

VAT taxation of tour operators and travel agents

27 December 2022

Germany

5 Major Developments in Germany

23 December 2022

Ireland

Guidance about the VAT treatment of admission to events

22 December 2022

Italy

VAT rate applicable to Christmas basket

17 December 2022

Germany

VAT exemption according to § 4 No. 14 letters a and b UStG; delivery of medication

15 December 2022

Tag - Composite supply

Reinvoicing restaurant expenses. Applicable rate.

Ruling 239: VAT rate of 5% if the thermal energy is supplied with the «energy service» contract

Charger sold in mobile not subject to higher VAT

Flashback on ECJ cases C-94/09 (Commission v France) – Application of a reduced rate to transport by car of deceased persons

Court of North Holland: Digital module is a separate supply against standard VAT rate

Depositary receipts for shares do not lead to the termination of the fiscal unity if the shareholder is a director; high VAT rate entrance price sex establishment

Gloucestershire Hospitals NHS Foundation Trust: VAT reclaim on healthcare facility services– UT

Comments on ECJ 713/21: Link between supply and (what effectively amounts to) performance-based consideration should always be sufficient

UT – Judicial Review – refund under the Contracted Out Services provisions (COS) – taxpayer win

District Court of The Hague rules that the rental of closed and shared spaces is one exempt composite supply

Gloucestershire Hospitals NHS: VAT reclaim on healthcare facility services – Upper Tribunal

ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable?

Court of North Holland: Composite supply for managing and investing pension assets, paying out pension rights and conducting the necessary administration

ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – Inadmissable – TOGC artificially broken down into a number of different supplies

Authorities: Principle of VAT accessories does not apply when the accessory service is provided by a third party

Ruling 36: Ancillary link between transportation service and the transaction main supply of goods

Ruling 12: Services of accessing online journals and databases and publishing of articles rendered to non-taxable customers

GST CASE DIGEST: Tax Liability on Composite and Mixed Supplies

5 Major Developments in India

5 Major Developments in Ireland

Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST

5 Major Developments in Netherlands

Right to use of parking space with sale of apartments is not a composite supply

5 Major Developments in Italy

Sale of Residential Apartments to Buyers does not include Parking Space in Composite Supply, subject to 18% GST

Parking at the festival site at a reduced VAT rate

5 Major Developments in the United Kingdom

Providing parking facilities at a multi-day festival must be regarded as a distinct and independent service for VAT purposes

VAT taxation of tour operators and travel agents

5 Major Developments in Germany

Guidance about the VAT treatment of admission to events

VAT rate applicable to Christmas basket

VAT exemption according to § 4 No. 14 letters a and b UStG; delivery of medication

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