Ukraine Services received from a non-resident outside Ukraine: should they be reflected in the VAT return? 11 January 2022
Germany Will the German coalition agreement allows the European Commission to make progress on the Destination Based Taxation? 11 January 2022
European Union Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part II 05 January 2022
European Union Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part I 05 January 2022
European UnionHungary Flashback on ECJ Cases – C-97/14 (SMK) – Place of services for remote control manufacturing is where service is performed 04 January 2022
Moldova Place of supply: Commissions paid to non-residents for online renting of movable property 04 January 2022
Ukraine What is the procedure for VAT taxation of a transaction for the supply of advertising services by a VAT payer to a resident and a non-resident? 30 December 2021
European Union Main articles in the EU VAT Directive related to chain- and triangular transactions 30 December 2021
India Significant Clarifications Issued By Government On Applicability Of GST On Supply Of ‘Intermediary’ Services 29 December 2021
European UnionFrance Flashback on ECJ Cases – C-446/13 (Fonderie 2A) – Shipment of goods to customer does not start until goods are ready 23 December 2021
AustriaEuropean Union ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Questions – Place of supply rules in case of VAT evasion 22 December 2021
AustriaEuropean Union Flashback on ECJ Cases – C-166/05 (Heger) – The transfer of a fishing right in the form of a fishing license is a service relating to immovable property 17 December 2021
European Union VAT rate proposal also includes changes to place of supply rules for electronic services 15 December 2021
Spain Spanish Central Tax Court: ‘use and enjoyment rule’ and the right of deduction of a Spanish branch for the support services provided 10 December 2021
Czech Republic Tax assessment of short-term rentals via online platforms was confirmed by the Municipal Court 10 December 2021
European Union Ecofin agreement on VAT rates also includes changes to the ”Place of Supply” with regard to services supplied via electronic means 07 December 2021
European UnionGermany Flashback on ECJ Cases – C-453/15 (A and B) – Place of supply of greenhouse gas emission allowances is where the customer is established 04 December 2021
AustriaEuropean Union ECJ C-641/21 (Climate Corporation Emissions Trading) – Questions – Place of supply when partcipating in tax evasion 03 December 2021
Ukraine Engineering services for real estate located in the customs territory of Ukraine 03 December 2021
Cyprus Administrative Court rules on Correction of Error request related to overpayment of VAT later assessed in another EU Member State 01 December 2021
United Kingdom Place of Supply of Consulting Services – Mandarin Consulting VAT case 30 November 2021