European UnionNetherlands Flashback on ECJ cases C-68/03 (Lipjes) – Place of supply of intermediary services 29 October 2022
Sweden Legal case: Rental of property where there is a lack of personal resources that can act independently is not a fixed place of establishment 27 October 2022
AustriaEuropean Union ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion 27 October 2022
Asia PacificEuropean Union EAEU zone agrees digital services VAT on location of consumer 27 October 2022
European Union Madrid VAT Forum – VAT challenges and opportunities in the new digital economy 27 October 2022
Ghana Ghana enacts various amendments to tax laws introduced in 2022 Mid-year Budget Review Statement 25 October 2022
Spain Budget 2023: Changes to Place of Supply rules, ease bad debt recovery, extend reverse charge mechanism 17 October 2022
Poland Draft ordinance of the Minister of Finance amending the ordinance on the place of provision of services and the refund of the amount of input tax charged to the entity purchasing (importing) goods or services 13 October 2022
European UnionGermany Comment on the ECJ judgment of September 8, 2022, C-368/21 (Hamburg Main Customs Office) 11 October 2022
European UnionGermany Flashback on ECJ Cases – C-421/10 (Stoppelkamp) – “A taxable person is established abroad” if the place where he has established his business is abroad 10 October 2022
European UnionGermany Flashback on ECJ Cases C-58/04 (Köhler) – Cruise ships, meaning of ‘stop in a third territory’ 07 October 2022
European Union Comments on ECJ C-368/21: Proposed decision regarding the place of import of a vehicle violating customs 04 October 2022
European Union Comments on ECJ C-368/21: Place of importation of a vehicle registered in a third country 04 October 2022
United Kingdom An overview of the key points including covering B2B and B2C supplies 26 September 2022
Denmark Propagation of spinach considered as a service relating to immovable property 23 September 2022
European Union Comments on ECJ C-368/21: Is import VAT automatically due when a customs debt upon import arises? 22 September 2022
Kenya Government announces VAT clarifications on invoicing for non-residents of digital services providers 20 September 2022
European UnionUnited Kingdom ECJ C-695/20 (Fenix International) – AG Opinion – Legality of Art. 9a of the Implementing Regulation 15 September 2022
European UnionFrance Flashback on ECJ cases C-108/00 (SPI) – An advertising service ia also a services supplied indirectly to the advertiser 13 September 2022
European UnionGermany Place of import of transport vehicle and payment of import VAT 13 September 2022
Kenya Exported services reclassified from “exempt” to ‘taxable’ at the standard rate of 16% 09 September 2022
European Union Comments on ECJ C-368/21: Import VAT due in Germany for car purchased in Georgia 09 September 2022
European UnionGermany ECJ C-368/21 (Hauptzollamt Hamburg) – Judgment – Place of import of a vehicle, brought into the EU in violation of customs regulations, is in the MS in which the person is resident 08 September 2022
European UnionGermany Flashback on ECJ Cases – C-218/10 (ADV Allround) – Self-employed drivers also constitute staff provided 05 September 2022