Ukraine Is the transaction of the transfer of goods by a VAT payer to another VAT payer (or a non-payer/non-resident) under a loan agreement considered a supply of goods? 05 November 2022
India Subleasing Of Containers; Deemed Sale , Service Tax Not Applicable ; Bombay High Court 23 October 2022
Italy Qualification for VAT purposes of electric vehicle recharging services continues to present many uncertainties 08 October 2022
European UnionGermany ECJ C-368/21 (Hauptzollamt Hamburg) – Judgment – Place of import of a vehicle, brought into the EU in violation of customs regulations, is in the MS in which the person is resident 08 September 2022
Sweden Clarification: Charging of electric vehicles constitutes turnover of goods (electricity) 11 April 2022
United Kingdom Stallion nominations (the right to nominate a mare to be covered by a stallion in one breeding season) and the covering of mares is treated as ‘work carried out on goods’ 30 March 2022
Italy Children’s educational services provided through the supply of educational and recreational material. Supply of goods and not a supply of service. 23 March 2022
European UnionFrance Flashback on ECJ Cases – C-446/13 (Fonderie 2A) – Shipment of goods to customer does not start until goods are ready 23 December 2021
United Kingdom The indirect tax consequences of own goods movements between the UK and EU 23 August 2021
European UnionGermany ECJ C-368/21 (Hauptzollamt Hamburg) – Questions – Place of importation for VAT purposes of a means of transport registered in a third country and brought into the EU 31 July 2021
European Union Public consultation – Definitive VAT system for Business to Business intra-EU transactions on goods 07 June 2021
United Kingdom HMRC Guidance: Trading and moving goods in and out of Northern Ireland (Update) 31 May 2021
United Kingdom HMRC Guidance: VAT on movements of goods between Northern Ireland and the EU 26 May 2021
European UnionPoland ECJ C-604/19 (Gmina Wrocław) – Judgment – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods 25 February 2021
United Kingdom HMRC Guidance: Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland 10 January 2021
European Union Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” (Art. 32) 10 January 2021
United Kingdom HMRC Guidance VAT on movements of goods between Northern Ireland and the EU (VAT Notice 725) 09 January 2021
AustriaEuropean Union Flashback on ECJ cases C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies 08 January 2021
European UnionNetherlands Flashback on ECJ cases C-430/09 (Euro Tyre Holding) – Allocation of transport in case of chain supplies 07 January 2021
European UnionUnited Kingdom ECJ C-703/18 (Healthspan Limited) – Removed from the Court Register – Cross-border sales; Transport ordered by customer or supplier? 29 December 2020
Poland Clarifications on documenting the intra-Community supply of goods for VAT purposes 22 December 2020