Tag - Supply of services

Netherlands

Netherlands to apply ECJ Case Danske Bank from 1 January 2024

28 July 2022

Spain

Interpretation of Use & Enjoyment rules

18 July 2022

European Union Netherlands

Flashback on ECJ Cases – C-334/10 (X) – Temporary private use does not preclude input tax deduction

14 July 2022

Austria European Union

Flashback on ECJ Cases – C-460/07 (Puffer) – A full deduction VAT and a staggered imposition on the private use of a mixed use building does not infringe the principle of equal treatment

14 July 2022

Chile

Chile issues law regarding VAT on services

13 July 2022

United Kingdom

HMRC VAT Policy Paper – Business and non-business activities

05 July 2022

Spain

The Spanish VAT Interpretation of the Use and Enjoyment Rule

28 June 2022

European Union Luxembourg

Flashback on ECJ cases C-438/01 (Design Concept) – Place of supply rules also applicable if indirectly invoiced to advertiser

18 June 2022

European Union Hungary

ECJ C-596/20 (DuoDecad) – Judgment – ECJ has no jurisdiction to answer the questions referred for a preliminary ruling

16 June 2022

Panama

Exemption from selective consumption tax for electric vehicles

11 June 2022

United States

Does Ohio Charge Sales Tax on Services?

11 June 2022

India

Government exploring all options against SC rulings related with IGST on Ocean Freight

11 June 2022

South Africa

Travel Agency Gets VAT Rate Of 0%

08 June 2022

European Union United Kingdom

Comments on ECJ VAT C-90/20: Ruling on VAT Treatment of Parking Penalties

08 June 2022

Italy

Fee paid to the Municipality for vehicle removal services to VAT

06 June 2022

Moldova

VAT on services provided by non-residents, including consulting, engineering, legal, accounting, marketing, and other services

06 June 2022

European Union

EU VAT changes for virtual events

06 June 2022

India

Support Services to Overseas Shipping lines/ Charterers attracts 18% GST: AAR

05 June 2022

Australia

Advice under development – GST issues

04 June 2022

United States

Does North Carolina Charge Sales Tax on Services?

02 June 2022

Ireland

VAT Treatment Of Depository Services And Global Custody Services

02 June 2022

European Union

VAT for Virtual Events – Exemption, Hybrid Events and Reduced Rates

19 May 2022

Netherlands

Response to letter about VAT for live streaming performances and concerts

17 May 2022

European Union United Kingdom

Flashback on ECJ Cases – C-653/11 (Newey) – Contractual provisions are not decisive when determining provider and recipient “service”

11 May 2022

Spain

Specific VAT regime for the organising entity, teams or players related to the hosting of the UEFA Europa League 2022

10 May 2022

United States

Radiobroadcasting – Place of performance – Guiding factors

03 May 2022

United States

Service Providers: Don’t Assume You Are Always Tax-Free!

02 May 2022

European Union

EU – Changes to place of supply e-services

22 April 2022

Poland

Place of supply of services for yacht cruises

15 April 2022

European Union

Comments on C-294/21: According to the AG ECJ, services rendered on the German-Luxembourg part of the Moselle constitute taxable services

11 April 2022

European Union Luxembourg

ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – AG Opinion – Place of supply of cruise activities on a section covered by the public international condominium status

07 April 2022

European Union Romania

ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis

07 April 2022

Peru

Proceeds from an interest-free loan are a payment for services

15 March 2022

Tag - Supply of services

Netherlands to apply ECJ Case Danske Bank from 1 January 2024

Interpretation of Use & Enjoyment rules

Flashback on ECJ Cases – C-334/10 (X) – Temporary private use does not preclude input tax deduction

Flashback on ECJ Cases – C-460/07 (Puffer) – A full deduction VAT and a staggered imposition on the private use of a mixed use building does not infringe the principle of equal treatment

Chile issues law regarding VAT on services

HMRC VAT Policy Paper – Business and non-business activities

The Spanish VAT Interpretation of the Use and Enjoyment Rule

Flashback on ECJ cases C-438/01 (Design Concept) – Place of supply rules also applicable if indirectly invoiced to advertiser

ECJ C-596/20 (DuoDecad) – Judgment – ECJ has no jurisdiction to answer the questions referred for a preliminary ruling

Exemption from selective consumption tax for electric vehicles

Does Ohio Charge Sales Tax on Services?

Government exploring all options against SC rulings related with IGST on Ocean Freight

Travel Agency Gets VAT Rate Of 0%

Comments on ECJ VAT C-90/20: Ruling on VAT Treatment of Parking Penalties

Fee paid to the Municipality for vehicle removal services to VAT

VAT on services provided by non-residents, including consulting, engineering, legal, accounting, marketing, and other services

EU VAT changes for virtual events

Support Services to Overseas Shipping lines/ Charterers attracts 18% GST: AAR

Advice under development – GST issues

Does North Carolina Charge Sales Tax on Services?

VAT Treatment Of Depository Services And Global Custody Services

VAT for Virtual Events – Exemption, Hybrid Events and Reduced Rates

Response to letter about VAT for live streaming performances and concerts

Flashback on ECJ Cases – C-653/11 (Newey) – Contractual provisions are not decisive when determining provider and recipient “service”

Specific VAT regime for the organising entity, teams or players related to the hosting of the UEFA Europa League 2022

Radiobroadcasting – Place of performance – Guiding factors

Service Providers: Don’t Assume You Are Always Tax-Free!

EU – Changes to place of supply e-services

Place of supply of services for yacht cruises

Comments on C-294/21: According to the AG ECJ, services rendered on the German-Luxembourg part of the Moselle constitute taxable services

ECJ C-294/21 (Etat du Grand-duche de Luxembourg) – AG Opinion – Place of supply of cruise activities on a section covered by the public international condominium status

ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Judgment – No Fixed establishment via affiliate rendering services on an exclusive basis

Proceeds from an interest-free loan are a payment for services

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