India Other Charges like Water Supply Connection Charges, Electricity Meter and Security Deposit Amounts are Inextricably Linked with Construction of Residential Apartment, attracts 12% GST 06 April 2023
United States New York Refuses to “Split the Baby” and Treats Integrated Service as Taxable Software 01 April 2023
European Union Comments on ECJ C-713/21: Stabling and livery: the consideration paid may be uncertain but it’s still consideration 15 March 2023
Netherlands Court of Zeeland-West Brabant: Intermission drink must be regarded as distinct supply 13 March 2023
BelgiumEuropean Union ECJ C-239/22 (Belgian State and Promo 54) – Judgment – Condition of the first use of a building 09 March 2023
Italy Ruling 239: VAT rate of 5% if the thermal energy is supplied with the «energy service» contract 07 March 2023
European UnionFrance 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 UnionGermany 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 UnionItaly ECJ C-250/22 (Fallimento Villa di Campo Srl) – Order – TOGC artificially broken down into a number of different supplies 26 January 2023