European Union EU VAT and B2C E-Commerce, the rules will change July 1, 2021 – Chapter 4 – New art. 33 in the EU VAT Directive 2006/112/EU – Place of Supply Rules for Distance Sales of Goods 10 March 2021
European Union VAT on cross-border provisions of company vehicles to employees (CJEU judgment) 03 March 2021
Luxembourg Company cars made available to (cross-border) employees…always subject to VAT? 17 February 2021
Denmark Change in practice for the VAT delivery location for course activities – resumption – draft control signal 13 February 2021
Sweden Supreme Administrative Court ruling – Tax liability for co-location services and activity-based workplaces 10 February 2021
United Kingdom Medical courses delivered overseas: First-tier Tribunal vs St George’s University Ltd 07 February 2021
India No GST on supply of goods from a place in non-taxable territory to another place in non-taxable territory: AAR 28 January 2021
India CGST+SGST would be levied on intermediary services provided to foreign principal 25 January 2021
European UnionHungary ECJ C-596/20 (DuoDecad) – Question – Place of supply of e-commerce support services 24 January 2021
European UnionRomania ECJ C-108/19 (Krakvet sp. z o.o. sp.k.) – Order – Distance sales where customer arranges transport 23 January 2021
United Kingdom HMRC Guidance: The VAT treatment of passenger transport (VAT Notice 744A) 21 January 2021
European UnionGermany ECJ C-288/19 (QM) – Judgment – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration 20 January 2021
United Kingdom HMRC Guidance: Work out your place of supply of services for VAT rules 15 January 2021
Bahrain Bahrain Publishes VAT Guidance on Changes in the Place of Supply of Telecommunication Services 12 January 2021
United Kingdom HMRC Guidance: Domestic reverse charge for telecommunications services 11 January 2021
European Union Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” (Art. 32) 10 January 2021