India CGST and SGST for the services provided as an “intermediary” as both supplier of service and place of supply of service is in Gujarat: AAR [Read Order] 09 January 2021
Moldova Moldova Tax Agency Clarifies VAT for Intermediation Services Provided by Resident to Non-Resident 09 January 2021
AustriaEuropean Union Flashback on ECJ cases C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies 08 January 2021
United Kingdom HMRC Guidance: VAT rules for supplies of digital services to consumers 07 January 2021
India Import of Services received from Supplier having Fixed Establishment in India is taxable under GST 02 January 2021
European UnionUnited Kingdom ECJ C-703/18 (Healthspan Limited) – Removed from the Court Register – Cross-border sales; Transport ordered by customer or supplier? 29 December 2020
Spain 2021 Budget: USE & Enjoyment, VAT rates for sugary beverages, Face masks @ reduced VAT rate 19 December 2020
European UnionFinland ECJ Judgment C-215/19: Computing centre services from VAT point of view 17 December 2020
Spain Fixed Establishments – VAT implications of manufacturing and distribution agreement 16 December 2020
United Kingdom Safestore Ltd – UT – nature of supply (insurance or insurance intermediary services) – place of supply (UK or Guernsey) – taxpayer loss 14 December 2020
France VAT on short term charters is calculated depending on time spent within/outside EU waters (as of Nov 1, 2020) 14 December 2020
Ukraine Place of supply of information services is the place where the recipient of services is registered as a business entity 12 December 2020
European UnionGermany Flashback on ECJ cases: C-571/15 (Wallenborn Transports SA) – Judgment- Importation of goods; free zones; time of supply 09 December 2020
European UnionUnited Kingdom ECJ C-452/03 (RAL (Channel Islands) Ltd) – Judgment – Place of supply of the exploitation of gaming machines 05 December 2020
BulgariaEuropean Union Flashback on ECJ Cases ECJ C-419/14 (WebMindLicenses Kft) – When are Services supplied from a Fixed Establishment 05 December 2020
Finland Finnish Supreme Court judgement regarding ECJ C-215/19 (A Oy) regarding colocation services 02 December 2020
European Union Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45) 27 November 2020
Spain Budget 2021: Amendment ”Use & Enjoyment” rule, increase VAT on sweetened drinks 27 November 2020
United States Texas: Guidance on interpreting the location where a service is considered performed 18 November 2020
United States New York: Receipts from digital advertisements produced by the taxpayer’s prewritten computer software were subject to sales and use tax 18 November 2020