Tag - Place of supply

Netherlands

Court of Appeal in The Hague: B2C freight transport service to Morocco can only be taxed to a small extent in the Netherlands

25 November 2022

Guyana

VAT Policy 41 – VAT on Cargo Handling Services and International Transport Services

23 November 2022

European Union United Kingdom

Digital Training and Events—Getting VAT Right for UK Businesses

18 November 2022

Germany

Cross-border architectural services & VAT

18 November 2022

Denmark

Case: Place of VAT transactions – Services in connection with real estate

15 November 2022

European Union

Comments on ECJ C-641/21: Regarding VAT fraud; supplies of services are not supplies of goods

11 November 2022

European Union Romania

ECJ C-532/22 (Westside Unicat) – Questions – Place of supply of video chat studio to a website operator, consisting in interactive sessions of an erotic nature

06 November 2022

European Union Romania

ECJ C-533/22 (Adient) – Questions – Fixed establishment solely on the basis that the two companies belong to the same group?

06 November 2022

European Union

Comments on ECJ C-267/21: Place of supply of claims handling and settlement services (B2C)

03 November 2022

Oman

Oman – Amendments to VAT Executive Regulations

03 November 2022

World

The future of indirect taxation in a digital world – Examples of double taxation and double non-taxation of digital services abound under a VAT

02 November 2022

World

The future of indirect taxation in a digital world – The digitalization of the economy

02 November 2022

European Union

Comments on ECJ C-641/21: Place of supply does not change if the recipient of the service committed VAT evasion

01 November 2022

European Union

Comments on ECJ C-641/21: Place of service does not change due to involvement in VAT fraud

01 November 2022

Spain

VAT proposals in draft 2023 budget law: U&E rule, Bad debts, E-Commerce, ….

30 October 2022

European Union Netherlands

Flashback on ECJ cases C-68/03 (Lipjes) – Place of supply of intermediary services

29 October 2022

Sweden

Legal case: Rental of property where there is a lack of personal resources that can act independently is not a fixed place of establishment

27 October 2022

Austria European Union

ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion

27 October 2022

Asia Pacific European Union

EAEU zone agrees digital services VAT on location of consumer

27 October 2022

European Union

Madrid VAT Forum – VAT challenges and opportunities in the new digital economy

27 October 2022

Saudi Arabia

Proposed application of zero VAT rate to “export” of services

25 October 2022

Ghana

Ghana enacts various amendments to tax laws introduced in 2022 Mid-year Budget Review Statement

25 October 2022

Spain

Budget 2023: Changes to Place of Supply rules, ease bad debt recovery, extend reverse charge mechanism

17 October 2022

Oman

OTA published new amendments on VAT Executive Regulation (Arabic)

17 October 2022

Poland

Draft ordinance of the Minister of Finance amending the ordinance on the place of provision of services and the refund of the amount of input tax charged to the entity purchasing (importing) goods or services

13 October 2022

European Union Germany

Comment on the ECJ judgment of September 8, 2022, C-368/21 (Hamburg Main Customs Office)

11 October 2022

Spain

The budgets put an end to the rule of effective use of the VAT Law

11 October 2022

European Union Germany

Flashback on ECJ Cases – C-421/10 (Stoppelkamp) – “A taxable person is established abroad” if the place where he has established his business is abroad

10 October 2022

European Union Germany

Flashback on ECJ Cases C-58/04 (Köhler) – Cruise ships, meaning of ‘stop in a third territory’

07 October 2022

Italy

Ruling 494: Services provided through IT media: place of supply

06 October 2022

European Union

Comments on ECJ C-368/21: Proposed decision regarding the place of import of a vehicle violating customs

04 October 2022

European Union

Comments on ECJ C-368/21: Place of importation of a vehicle registered in a third country

04 October 2022

Germany

Entrepreneurship of a Ltd and residency

26 September 2022

Tag - Place of supply

Court of Appeal in The Hague: B2C freight transport service to Morocco can only be taxed to a small extent in the Netherlands

VAT Policy 41 – VAT on Cargo Handling Services and International Transport Services

Digital Training and Events—Getting VAT Right for UK Businesses

Cross-border architectural services & VAT

Case: Place of VAT transactions – Services in connection with real estate

Comments on ECJ C-641/21: Regarding VAT fraud; supplies of services are not supplies of goods

ECJ C-532/22 (Westside Unicat) – Questions – Place of supply of video chat studio to a website operator, consisting in interactive sessions of an erotic nature

ECJ C-533/22 (Adient) – Questions – Fixed establishment solely on the basis that the two companies belong to the same group?

Comments on ECJ C-267/21: Place of supply of claims handling and settlement services (B2C)

Oman – Amendments to VAT Executive Regulations

The future of indirect taxation in a digital world – Examples of double taxation and double non-taxation of digital services abound under a VAT

The future of indirect taxation in a digital world – The digitalization of the economy

Comments on ECJ C-641/21: Place of supply does not change if the recipient of the service committed VAT evasion

Comments on ECJ C-641/21: Place of service does not change due to involvement in VAT fraud

VAT proposals in draft 2023 budget law: U&E rule, Bad debts, E-Commerce, ….

Flashback on ECJ cases C-68/03 (Lipjes) – Place of supply of intermediary services

Legal case: Rental of property where there is a lack of personal resources that can act independently is not a fixed place of establishment

ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion

EAEU zone agrees digital services VAT on location of consumer

Madrid VAT Forum – VAT challenges and opportunities in the new digital economy

Proposed application of zero VAT rate to “export” of services

Ghana enacts various amendments to tax laws introduced in 2022 Mid-year Budget Review Statement

Budget 2023: Changes to Place of Supply rules, ease bad debt recovery, extend reverse charge mechanism

OTA published new amendments on VAT Executive Regulation (Arabic)

Draft ordinance of the Minister of Finance amending the ordinance on the place of provision of services and the refund of the amount of input tax charged to the entity purchasing (importing) goods or services

Comment on the ECJ judgment of September 8, 2022, C-368/21 (Hamburg Main Customs Office)

The budgets put an end to the rule of effective use of the VAT Law

Flashback on ECJ Cases – C-421/10 (Stoppelkamp) – “A taxable person is established abroad” if the place where he has established his business is abroad

Flashback on ECJ Cases C-58/04 (Köhler) – Cruise ships, meaning of ‘stop in a third territory’

Ruling 494: Services provided through IT media: place of supply

Comments on ECJ C-368/21: Proposed decision regarding the place of import of a vehicle violating customs

Comments on ECJ C-368/21: Place of importation of a vehicle registered in a third country

Entrepreneurship of a Ltd and residency

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