Netherlands Main contractor housing foundation renovation project performs taxable services that have not been moved 11 June 2021
India Place of supply for B2B MRO services in respect of ships/ vessels to be the location of the service recipient 03 June 2021
Chile Chile Publishes Letter Ruling on VAT Treatment of Software Development Services Provided from Abroad 17 May 2021
Kenya Marketing support services for non-resident entities, zero-rated for VAT purposes (tribunal decision) 05 May 2021
European Union EU VAT on roaming services: Trouble ahead – Non-EU operators to be VAT registered in every country they pay for roaming services (if the MS applies U&E) 28 April 2021
Macedonia Further harmonization with the EU VAT: determining the place of supply of services, introduction of “tax representative”, 19 April 2021
European Union Use and enjoyment of services and VAT (roaming services, comment on case C-593/19) 18 April 2021
European Union ECJ C-593/19 (SK Telecom) – Roaming services are taxes where used and enjoyed 17 April 2021
AustriaEuropean Union ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund 15 April 2021
European UnionPoland Flashback on ECJ Cases C-530/09 (Inter-Mark Group) – Place of supply of services in connection with exhibition stands 03 April 2021
European UnionUnited Kingdom Flashback on ECJ Cases – C-37/08 (RCI Europe) – Supply of services connected with immovable property – Services consisting in facilitating the exchange by owners of rights to occupy holiday homes 02 April 2021
Italy Framework agreement irrelevant, actual users outside Italy, place of supply outside Italy 29 March 2021
Nigeria Tax Appeal Tribunal issues judgement on the applicability of VAT on casino revenue, imported services and recharges 24 March 2021
Indonesia Luxury goods sales tax exemptions and amendments to VAT place of supply and invoicing rules 23 March 2021
European UnionUnited Kingdom ECJ C-459/19 (Wellcome Trust Ltd) – Decision – Place of supply of investment management services 17 March 2021
Luxembourg Circular 807 of the Luxembourg VAT authorities on the provision of vehicles by employers to staff members residing abroad 10 March 2021