European UnionPoland ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Question – Does the sale of real estate can be considered as a Transfer of Going Concern? 03 February 2022
United Kingdom Ventgrove – Court of Session decides that no VAT is due on payment under a lease break clause 28 January 2022
Russia Procedure for correcting VAT on purchased real estate used in non-taxable transactions 25 January 2022
Netherlands Terrain with wall remaining after demolition, not built-up land but building site 24 January 2022
United Kingdom VAT was not due on the termination of a lease Topics (Ventgrove Limited v Kuehne and Nagel Limited) 12 January 2022
Moldova Place of supply: Commissions paid to non-residents for online renting of movable property 04 January 2022
BrazilHungaryItalyWorld Real-time reporting models compared (Brazil, Hungary, Italy) 27 December 2021
India No GST exemption on sub-leasing of ‘Industrial Development Corporation land’ by SPV developer to its members 17 December 2021
Norway The question of whether a waste terminal is a capital good – The Value Added Tax Act § 9-1 (2) letter b 16 December 2021
Austria Austrian Administrative Supreme Court on the deduction of input VAT in cases of acquiring rented real property 14 December 2021
European UnionLatvia ECJ C-598/20 (AS Pilsētas zemes dienests) – Order – Leasing of immovable property under a compulsory lease regime is excluded from the VAT exemption 12 December 2021