United Kingdom Court Case: Distinction VAT exempt leasing and letting of immovable property and a more comprehensive service 05 June 2023
Netherlands Information service with mobile subscription is not a separate service for VAT 04 June 2023
United States Washington: Guidance Provided on Taxability of Prosthetic Devices Sold by Chiropractors 03 June 2023
Germany Lease of operating equipment ancillary to VAT-exempt lease of property, other VAT developments 03 June 2023
Netherlands Arnhem-Leeuwarden Court of Appeal: Donating data in combination with participation in a game of chance is not a separate service for VAT 02 June 2023
Netherlands Arnhem-Leeuwarden Court of Appeal: Information service with subscription is not a separate service for VAT 02 June 2023
European Union Comments on ECJ C-516/21: Leasing of immovable property including equipment and machinery – whether a single exempt supply or whether VAT is due on element relating to equipment and machinery 14 May 2023
European Union Comments on ECJ C-516/21: Rental of building with permanently installed equipment and machinery: principle supply governs the treatment of ancillary services! 09 May 2023
European Union Comments on ECJ C-516/21 – Letting of building including operating equipment: Precedence of single supply over splitting requirement 09 May 2023
European Union Comments on C-516/21: ECJ on letting of a building including operating equipment: Precedence of single supply over splitting requirement 09 May 2023
European Union Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations 08 May 2023
European Union Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods” 07 May 2023
Netherlands Court of Gelderland: Pension scheme is one inseparable service whereby the taxable base is formed by the full premium 03 May 2023
European Union Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes 02 May 2023
Netherlands Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity 02 May 2023
European Union Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, … 02 May 2023
European Union Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles 30 April 2023
European Union Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point” 26 April 2023
European Union Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging) 24 April 2023
European Union Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity 24 April 2023
European Union Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods 24 April 2023
European Union Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods 23 April 2023
European Union Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT 21 April 2023
Norway Possible to split the deliveries into one part of goods and one part of services? Exemption for sales of goods and services for use on foreign vessels? 21 April 2023
European UnionPoland ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Judgment – Electricty and services supplied at charging stations are a single/complex supply of goods 20 April 2023