Belgium Circular 2023/C/72 on the place of taxation for VAT purposes of the provision of a commercial vehicle to a staff member in a cross-border context 29 September 2023
DenmarkEuropean Union Council of EU authorizes Denmark to apply VAT flat-rate scheme on private use of business cars 29 September 2023
Denmark Extension of Special Measure for VAT on Private Use of Light Goods Vehicles in Denmark 29 September 2023
Poland Tax Deduction for VAT on Invoices Documenting Free Rental of Apartments Provided to Employees 25 September 2023
Poland Right to full VAT deduction for expenses related to the design and construction of a swimming pool. 25 September 2023
Greece Free Water Distribution with Coffee – Non-issuance of Self-Delivery Element for VAT Payment 22 September 2023
BelgiumEuropean Union Clarification of VAT treatment of company cars made available to Belgian employees 21 September 2023
Netherlands North Holland District Court: Abuse of rights in the sale of a car by a company to its director at an undervalued price 18 September 2023
Denmark Council Implementing Decision to allow Denmark to apply a special measure derogating from Article 75 17 September 2023
Spain TEAC Resolution: Input VAT deduction for supplies, such as water, electricity or gas, to a property partially affected by a taxable person’s economic activity 14 September 2023
Finland Supreme Administrative Court rules about supplies of meals by a religious community 09 September 2023
Belgium VAT guidance issued on cars provided by foreign employers to resident employees 08 September 2023
Spain AEAT publishes on its website “Note on issues relating to mixed-use vehicles assigned to employees” 05 September 2023
Netherlands Explanation of the Supreme Court’s individual decision in a mass appeal (company cars) 29 August 2023
Ukraine VAT tax obligations in case of medical insurance of employees at the expense of the company 14 July 2023