Spain Deduction of VAT paid by a taxable subject on supplies, such as water, electricity, or gas, to a property partially used for their economic activity 24 July 2023
United Kingdom UT: Hotel La Tour Ltd – sale of shares – proceeds of sale used to fund taxable activities 24 July 2023
Italy Ruling 392/2023: Deduction of VAT paid for the purchase of a property for residential use, intended for holiday home 24 July 2023
Poland Ruling: No right to deduct VAT charged in connection with the implementation of the project – development of the area around the village hall 23 July 2023
Ukraine Accrual of tax liabilities from VAT when carrying out operations to write off goods, including damaged ones? 20 July 2023
Poland Construction of a company kindergarten does not entitle to a full deduction of VAT 20 July 2023
Poland Ruling: Determination of the right to deduct VAT from expenses related to the implementation of the project 19 July 2023
BahrainOmanSaudi ArabiaUnited Arab Emirates PwC GCC Indirect Tax News Roundup – Quarter Two 2023 19 July 2023
BelgiumDenmarkIsraelNorwayOmanSpainSwedenSwitzerland Global VAT Guide: July 2023 VAT Updates 19 July 2023
Sweden 50% VAT deduction of racing passenger cars and motorcycles, same as other passenger cars 18 July 2023
Poland Ruling: No possibility to deduct the VAT charged in connection with the implementation of the investment 14 July 2023
Poland Ruling: Input VAT on expenses related to the implementation of the operation – revitalization of the historic park 14 July 2023
Australia Judgments issued in Hannover Life Re of Australasia Ltd v Commissioner of Taxation 14 July 2023
United States Illinois tax assessment of a food manufacturer leads to nearly $4 million worth of credits and refunds for sales and use taxes 14 July 2023
Germany Input VAT deduction by managing holding company (follow-up decision to the ECJ ruling Finanzamt R of 08.09.2022 – C-98/21) 14 July 2023