Tag - Supply of services

European Union Hungary

ECJ C-596/20 (DuoDecad) – AG Opinion – Place of supply of e-commerce support services

10 February 2022

World

The success of live streaming and the VAT/GST implications

31 January 2022

European Union

The VAT Treatment of Online Events in the EU

21 January 2022

European Union

VAT and online events: Light at the end of the tunnel?

20 January 2022

European Union

VAT and online events Light at the end of the tunnel?

14 January 2022

European Union

VAT Treatment of Online Events in the EU

13 January 2022

Germany

Sale of admission tickets for events, non-objection regulation

13 January 2022

Austria

Use & Enjoyment regulations in Austria

09 January 2022

Belgium

Use & Enjoyment: Only for B2B freight transport services

08 January 2022

European Union

Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part II

05 January 2022

European Union

Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part I

05 January 2022

European Union Hungary

Flashback on ECJ Cases – C-97/14 (SMK) – Place of services for remote control manufacturing is where service is performed

04 January 2022

Moldova

Place of supply: Commissions paid to non-residents for online renting of movable property

04 January 2022

European Union

The “New Born” VAT rules made their dwelling among us!

24 December 2021

Austria European Union

Flashback on ECJ Cases – C-166/05 (Heger) – The transfer of a fishing right in the form of a fishing license is a service relating to immovable property

17 December 2021

Spain

Spanish Central Tax Court: ‘use and enjoyment rule’ and the right of deduction of a Spanish branch for the support services provided

10 December 2021

Czech Republic

Tax assessment of short-term rentals via online platforms was confirmed by the Municipal Court

10 December 2021

European Union Germany

Flashback on ECJ Cases – C-453/15 (A and B) – Place of supply of greenhouse gas emission allowances is where the customer is established

04 December 2021

Austria European Union

ECJ C-641/21 (Climate Corporation Emissions Trading) – Questions – Place of supply when partcipating in tax evasion

03 December 2021

India

Pure Services Under GST-Detailed Analysis

20 November 2021

Poland

Free of charge supplied services can not be documented with an invoice, no VAT deduction by the recipient

17 November 2021

Ghana

Ghana: Moving towards a Digitized Tax System

08 November 2021

Saudi Arabia

ZATCA issues Entertainment activities guide

06 November 2021

Germany

Sale of admission tickets for events, non-objection regulation

04 November 2021

European Union Hungary

Flashback on ECJ Cases – C-263/15 (Lajvér) – Operation of agricultural engineering works is an economic activity

30 October 2021

United Kingdom

VAT Place of Supply rules of services

29 October 2021

European Union

Commentary to ECJ C-593/19 (SK Telecom) – CJEU indicates more expansive application of use and enjoyment principles

27 October 2021

European Union France

Flashback on ECJ Cases – C-114/05 (Gillan Beach) – An inclusive service provided by an organiser to exhibitors at a fair is taxable where those events actually take place

10 October 2021

Bulgaria European Union

Flashback on ECJ Cases – C-463/14 (Asparuhovo Lake Investment Company) – Subscription for the provision of consultancy services

02 October 2021

Germany

Ministry of Finance addresses VAT rules related to cultural events

06 September 2021

India

Place of Supply Provisions’ for classifying a transaction as ‘Export of Service’

06 September 2021

Slovenia

Entrance fee for a concert performed via the Internet qualifies as consideration for an electronic service

17 August 2021

Germany

Place of taxation of events

13 August 2021

Tag - Supply of services

ECJ C-596/20 (DuoDecad) – AG Opinion – Place of supply of e-commerce support services

The success of live streaming and the VAT/GST implications

The VAT Treatment of Online Events in the EU

VAT and online events: Light at the end of the tunnel?

VAT and online events Light at the end of the tunnel?

VAT Treatment of Online Events in the EU

Sale of admission tickets for events, non-objection regulation

Use & Enjoyment regulations in Austria

Use & Enjoyment: Only for B2B freight transport services

Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part II

Virtual Activities: EU VAT’s Effort to Recompose the Broken ‘Unity of Action, Time and Place’ – Part I

Flashback on ECJ Cases – C-97/14 (SMK) – Place of services for remote control manufacturing is where service is performed

Place of supply: Commissions paid to non-residents for online renting of movable property

The “New Born” VAT rules made their dwelling among us!

Flashback on ECJ Cases – C-166/05 (Heger) – The transfer of a fishing right in the form of a fishing license is a service relating to immovable property

Spanish Central Tax Court: ‘use and enjoyment rule’ and the right of deduction of a Spanish branch for the support services provided

Tax assessment of short-term rentals via online platforms was confirmed by the Municipal Court

Flashback on ECJ Cases – C-453/15 (A and B) – Place of supply of greenhouse gas emission allowances is where the customer is established

ECJ C-641/21 (Climate Corporation Emissions Trading) – Questions – Place of supply when partcipating in tax evasion

Pure Services Under GST-Detailed Analysis

Free of charge supplied services can not be documented with an invoice, no VAT deduction by the recipient

Ghana: Moving towards a Digitized Tax System

ZATCA issues Entertainment activities guide

Sale of admission tickets for events, non-objection regulation

Flashback on ECJ Cases – C-263/15 (Lajvér) – Operation of agricultural engineering works is an economic activity

VAT Place of Supply rules of services

Commentary to ECJ C-593/19 (SK Telecom) – CJEU indicates more expansive application of use and enjoyment principles

Flashback on ECJ Cases – C-114/05 (Gillan Beach) – An inclusive service provided by an organiser to exhibitors at a fair is taxable where those events actually take place

Flashback on ECJ Cases – C-463/14 (Asparuhovo Lake Investment Company) – Subscription for the provision of consultancy services

Ministry of Finance addresses VAT rules related to cultural events

Place of Supply Provisions’ for classifying a transaction as ‘Export of Service’

Entrance fee for a concert performed via the Internet qualifies as consideration for an electronic service

Place of taxation of events

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