European Union Comments om ECJ C-695/20: EU VAT implementing regulation for e-service platforms is lawful 08 March 2023
European Union Comments on ECJ C-695/20: VAT and electronic platforms, an unfinished story 07 March 2023
European Union Comments on ECJ C-695/20: No VAT for influencers on the platform OnlyFans 06 March 2023
European Union Comments on ECJ C-695/20: Only Fans and other platforms for VAT purposes are a service provider 05 March 2023
European Union Comments on ECJ C-695/20: European court follows AG’s conclusion on VAT basis for OnlyFans services 05 March 2023
European Union Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011 confirmed 04 March 2023
European Union Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid 03 March 2023
European Union Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers 02 March 2023
European Union Comments on ECJ C-695/20: Regulation providing online platform is liable to pay VAT is valid 01 March 2023
European UnionUnited Kingdom ECJ C-695/20 (Fenix International – OnlyFans) – Judgment – Art. 9a of the Implementing Regulation is valid 28 February 2023
United Kingdom Gray & Farrar International Ltd – CoA judgment – Place of supply of matchmaking services – taxpayer loss 22 February 2023
European UnionRomania Referral to ECJ C-69/23 (Streaming Services) – Place of taxation of interactive sessions with Erotic content 17 February 2023
Germany Federal Fiscal Court refers to ECJ: voucher codes as single-purpose vouchers – doubts about the ‘known place of supply’ 16 February 2023
European UnionGermany ECJ C-791/22 (Hauptzollamt Braunschweig) – Questions – Possibility for the tax authorities in Germany to collect import VAT on untaxed in Poland 15 February 2023
Switzerland Fuel cards and VAT – Swiss tax administration comments on VAT treatment of fossil fuels and electricity 08 February 2023
European UnionPoland Flashback on ECJ Cases – C-222/09 (Kronospan Mielec) – Research and development activities in the field of environment and technology carried out by engineers are to be regarded as ‘services performed by engineers’. 02 February 2023
Sweden Should Swedish VAT be paid for services performed within Sweden’s economic zone? 31 January 2023
European Union Public Consultation: VAT package for travel and tourism (in preparation) 27 January 2023