South Africa Appeal against SARS assessment on input tax claim for employee accommodation and meals 06 December 2023
BelgiumEuropean UnionFranceGermanyLuxembourg ECJ Case on VAT for Company Cars: Overview and Implementation in Luxembourg, France, Belgium and Germany 03 December 2023
United Kingdom Council of the European Union Proposes That United Kingdom Continue to Apply VAT Flat-Rate Scheme for Non-Deductible VAT Charged on Fuel Expenses in Company Cars 20 November 2023
Germany VAT assessment of employee catering in company-owned and externally managed canteens 07 November 2023
Netherlands No VAT Deduction on Construction Costs of a New-Build Home with Integrated Solar Panels 07 November 2023
Netherlands No Deduction of Employee Contribution for Personnel Provision in BUA Calculation in the Netherlands 02 November 2023
Germany Germany’s Federal Fiscal Court rules again on input tax deduction for Christmas parties 02 November 2023
Norway Tax Administration Clarifies VAT and Employer Contributions on Taxable Benefits 20 October 2023
Netherlands Change in VAT for employee benefits or gifts with own contribution in the Netherlands 19 October 2023
Netherlands Change in VAT for own contribution to employee benefits or gifts in the Netherlands 19 October 2023
Netherlands Change in VAT for employee benefits or gifts from 1 January 2024 in the Netherlands 19 October 2023
Norway Norwegian Tax Agency Clarifies VAT and Employer Contributions on Taxable Benefits 17 October 2023
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