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
European Union Comments on ECJ C-641/21: How is the place of supply of a service assessed in case of VAT fraud? 24 January 2023
Italy Ruling 83: Occasional exempt supply does not impact pro rata and place of supply tourist package 20 January 2023
France Guidance: Transactions carried out between mainland France and the overseas collectivities and between these collectivities 19 January 2023
Italy Ruling 12: Services of accessing online journals and databases and publishing of articles rendered to non-taxable customers 12 January 2023
United States Massachusetts Supreme Judicial Court Affirms that DOR Cannot Enforce Wayfair Retroactively 07 January 2023
Spain A more reasonable use and enjoyment rule leads Spain’s VAT developments for 2023 05 January 2023
European Union Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42) 04 January 2023
Spain Spain Gazettes Budget Law 2023, Limits VAT Supply of Services Rules, Amends Applicability of Reverse Charge Mechanism 03 January 2023