United Kingdom R (Realreed Ltd) – High Court – Judicial review – Liability of supplies of serviced flats and legitimate expectation – application dismissed – taxpayer loss 05 July 2023
Ukraine Is the property management contract subject to mandatory registration by the VAT payer? 04 July 2023
Cyprus Changes to application of reduced VAT rate on supply or construction of permanent residence 01 July 2023
Netherlands Amendments to draft bill to abolish property transfer tax concurrence exemption for share transactions 29 June 2023
China Announcement on Policies for Land Value Added Tax Liquidation by the State Taxation Administration and the Ningbo Municipal Taxation Bureau 29 June 2023
Ukraine What date does the seller have VAT tax liabilities when selling real estate if the date of transfer of ownership of such real estate and the date of payment for it are different? 29 June 2023
South Africa South Africa Tax Agency Issues Binding General Ruling Clarifying Input VAT Deduction on Exempt Supplies 24 June 2023
Denmark VAT – building plots – the concept of building – clarifications – Practical Change – Draft Management Sign 22 June 2023
European Union Comments on C-516/21: CJEU rules lease of installed equipment not taxable if ancillary to exempt supply 22 June 2023
Sweden The position “Tax liability for the provision of spaces for parking vehicles” shall no longer be applied 19 June 2023