Spain Proposed Budget 2021: Increase VAT rate sweetened drinks, Use & Enjoyment rules Canary Islands 06 November 2020
India Activities undertaken by branch office in India for promoting business of foreign head office is a supply under GST 27 October 2020
Belgium Use & Enjoyment on B2B Transport services in Belgium: Authorities can not impose penalties if not applied before May 31, 2018 25 October 2020
AustriaEuropean Union ECJ C-593/19 (SK Telecom vs. AT) AG Opinion: Roaming services, effective use and enjoyment, VAT refund 22 October 2020
India No Service Tax applicable on Deputed Employees working under control, direction, and supervision of Overseas Company 05 October 2020
European UnionRomania ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Question – Fixed establishment via affiliate? 05 October 2020
Finland Several short-term successive contracting projects lead to a Fixed Establishment 05 October 2020
United Kingdom Pay VAT when you sell digital services to EU consumers from 1 January 2021 27 September 2020
European Union CJEU’s preliminary VAT ruling on the provision of vehicles by Luxembourg employers to staff members residing abroad: Advocate General’s opinion (C-288/19) 24 September 2020
European UnionGermany ECJ C-288/19 (Finanzamt Saarbrücken) – AG Opinion – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration 17 September 2020
Poland Court Case Fixed Establishment: A trader of goods acquiring logistic and warehousing services 16 September 2020
Moldova State Tax Service Clarifies VAT Treatment of Legal Services Provided from Abroad 26 August 2020
European Union Flashback on ECJ Cases – C-68/92, C-69/92, C-73/92 – Concept of ”Advertising services” for VAT 25 August 2020
India High Court: “place of supply” of intermediary services based on “location of supplier” 13 August 2020
India Indian subsidiary providing services to its parent outside India cannot be treated as establishment of a “distinct person” to deny benefit of exports 09 August 2020
United Arab Emirates How New Amendment on VAT Executive Regulations Impact Exported Services? 07 August 2020