United Kingdom FTT Spectrum Community Health CIC – Taxpayer argues it makes separate zero rated and reduced rate supplies and should be VAT registered 18 August 2022
Norway Home seller insurance with associated condition report must be considered as composite supply 11 August 2022
European Union Comments on C-239/22: ECJ to rule on whether the separate purchase/construction contract for VAT purposes consists of 1 or more supplies 28 July 2022
United Kingdom Conservatory Roofing UK Ltd – UT – Services relating to home conservatories – whether insulation for roofs 20 July 2022
India Supply of Medicines and Consumables for providing Healthcare Services to Inpatients are Composite Supply and attracts Nil rate of GST: AAR 17 July 2022
United Kingdom Organisation of football leagues and pitch hire amount to the exempt grant of an interest in land, with taxable league services. 13 July 2022
European UnionItaly ECJ C-250/22 (Fallimento Villa di Campo Srl) – Questions – TOGC artificially broken down into a number of different supplies 12 July 2022
Germany Federal Fiscal Court questions VAT rate for services ancillary to hotel accommodation 05 July 2022
India Supply of Accommodation and Food under Vocational Programme are Two Distinct Supplies, rules AAR Read 26 June 2022
European UnionPoland ECJ C-282/22 (Dyrektor Krajowej lnformacji Skarbowej) – Questions – Composite services provided at charging points for users of electric vehicles 16 June 2022
Spain VAT rate for parking of vehicles and the transfer vehicles and the transfer from the parking lot to the relevant station or airport 16 June 2022
Netherlands Organizing and facilitating choirs one indivisible economic performance at a general VAT rate 13 June 2022
Netherlands Court of The Hague: Mobile phone, including loan and subscription does not qualify as a composite supply 12 June 2022
Netherlands Provide pension administration and support services for one VAT-exempt service 09 June 2022
Netherlands VAT exemption for management support and pension administration for pension funds 09 June 2022
BelgiumEuropean Union ECJ C-239/22 (Belgian State and Promo 54) – Questions – Condition of the first use of a building 08 June 2022
BelgiumEuropean Union ECJ C-239/22 (Belgian State and Promo 54) – Questions – Condition of the first use of a building 01 June 2022
Germany BFH: Doubts about the legality of the requirement for the allocation of accommodation sales 26 May 2022
Czech Republic VAT on payments from the group to offset the profitability of Czech companies 09 May 2022
Sweden Advanced ruling Questions about the provision of a charging station network for electricity to customers with electric vehicles 29 April 2022