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 Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST 07 January 2023
India Right to use of parking space with sale of apartments is not a composite supply 06 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 Providing parking facilities at a multi-day festival must be regarded as a distinct and independent service for VAT purposes 28 December 2022
Germany VAT exemption according to § 4 No. 14 letters a and b UStG; delivery of medication 15 December 2022
Caribbean Netherlands General Expenditure Tax (in Dutch: Algemene Bestedingsbelasting / ABB) changes in Bonaire, St. Eustatius and Saba 14 December 2022
Finland Supreme Administrative Court rules about services by parent company to subsidiaries 16 November 2022
India Instant Composite Supply of Service of Milling of Food Grains into Flour to Food and Supplies Department 08 October 2022
Netherlands Access to performance and (alcoholic) intermission drinks for VAT and independent services 30 September 2022
Netherlands Break drinks and performance do not constitute a composite, single supply for VAT 27 September 2022
Netherlands Rental tennis hall and supply of electricity for turnover tax one performance 25 August 2022
Norway Norway Tax Agency Posts Board Ruling on VAT Treatment of Home Seller Insurance, Condition Report 22 August 2022