Sweden The position taken ” VAT on the provision of a parking space to residents when the agreement was not entered into between the same parties as the agreement as the housing provision” from 2006 shall no longer be applied 19 June 2023
Sweden The position on Tax liability for the provision of a parking space in several stages shall no longer be applied 19 June 2023
Sweden The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied 19 June 2023
BahrainChileCzech RepublicEuropean UnionNigeriaPolandSaudi Arabia KPMG Week in Tax: 12 – 16 June 2023 19 June 2023
Poland Revenue from Business in Special Economic Zone; Deduction of VAT in Cross-Border Transactions and Residential Leases 18 June 2023
Sweden The position “Deduction right for VAT on brokerage fees When acquiring property” shall no longer be applied 17 June 2023
Sweden The position “Rental Guarantee – Tax liability for VAT” shall no longer be applied 17 June 2023
Sweden The position “VAT on the lease of parking space for housing as an agreement has not been concluded between the same parties as agreed on the housing lease” shall no longer be applied 17 June 2023
European Union Comments on ECJ C-243/23: Are the Adjustment rules in Belgium for immovable property due for Adjustment? 16 June 2023
Saudi Arabia Proposed Amendments to Tax and Zakat Regulations for Public Consultation Purposes 15 June 2023
Uzbekistan President Proposes Partial VAT Refund upon Purchase of New Housing Property in 2024 15 June 2023
Moldova State Tax Service: Supply of Agricultural Land Services by Transnistrian Legal Entities Is Subject to VAT in Moldova 13 June 2023
BelgiumEuropean Union ECJ C-243/23 (Drebers) – Question – Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building 13 June 2023
European Union Comments on ECJ C-516/21: Rental of a building and permanently fixed tools: operation exempt from VAT? 12 June 2023
Sweden The statement “Tax liability for the provision of parking spaces for vehicles” shall no longer be applied 09 June 2023
Sweden The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied 09 June 2023
Sweden The position “Voluntarily liable for tax for the rental of business premises by issuing an invoice with output VAT” shall no longer be applied 09 June 2023
Sweden The position “Retroactive deduction when renting business premises and adjustment” shall no longer be applied 09 June 2023
Saudi Arabia Saudi Arabia: Proposed Amendments to Zakat & Tax, Excise, VAT and RETT Regulations 09 June 2023
Netherlands Dutch Court Upholds VAT Assessments and Penalties for Incorrect Deduction Calculation in Loan-Providing Company 07 June 2023