European UnionUnited Kingdom Flashback on ECJ Cases – C-276/09 (Everything Everywhere) – Additional fees charged when using certain methods of payment for mobile telephony services 27 April 2022
Germany Current judgment of the Federal Administrative Court on VAT: Advent calendars are subject to the standard tax rate 11 March 2022
European UnionGermany ECJ C-713/21 (Finanzamt X) – Question – Composite supply by owner of a competition horse training stable? 18 January 2022
Netherlands Renting an apartment and parking space in the same complex to the same tenant is one economic transaction 17 January 2022
European UnionGermany Flashback on ECJ Cases – C-73/85 (Kerrutt) – Multiple taxable transactions that cannot be combined into a single transaction must be treated separately for VAT 04 January 2022
India Activity of Bus Bodybuilding is Supply of Goods and Services depending on Principal Supply 06 December 2021
United States Bundled Hardware and Software Subscription Subject to Service Occupation Tax in Illinois 30 November 2021
India Removed exemption on supply of pure services and composite supply of goods & services where value of supply of goods is not more than 25% to a Governmental Authority/ Entity 19 November 2021
India Supply of cooking gas via pipeline with Maintenance Service is Composite Supply 06 October 2021
Italy Application of the separation of activities for VAT purposes in the context of certain real estate transactions 02 October 2021
Netherlands Delivery of parcels consisting of nature and construction part of one taxed performance (delivery of building site) 02 October 2021
Italy Verification of the ancillary relationship between a series of services with respect to the main transaction concerning the sale of real estate units 30 September 2021
Netherlands It follows from assembly performance that construction site has been delivered 15 September 2021
European UnionGermany ECJ C-406/20 (Phantasialand) – Judgment – Difference in VAT rates at permanent and temporary attractions not in conflict with EU law 09 September 2021
European UnionUnited Kingdom Flashback on ECJ Cases – C-117/11 (Purple Parking and Airparks Services) – Parking service combined with passenger transport from car park to airport is a single composite service 01 September 2021
Germany Provision of operating equipment in the case of leasing: single supply or separate supplies? 27 August 2021
Italy Italian Tax Authority Rules on Whether Advisory Service in Connection with a VAT Exempt Supply May Qualify as an Exempt Ancillary Supply 13 August 2021