Tag - Supply of services

Netherlands

Place of intermediary service by a Dutch entrepreneur between a volleyball player and a foreign volleyball club outside the Netherlands

04 August 2021

India

GST on Supply by India Branch of US Company to customers located outside India

19 July 2021

Netherlands

Intermediation service between an athlete and a foreign sports club is located in the country where the athlete is going to play

18 July 2021

European Union Romania

ECJ C-267/21 (Uniqa Asigurari) – Questions – Place of supply of claims handling and settlement services (B2C)

16 July 2021

European Union Luxembourg

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

16 July 2021

European Union

Use and enjoyment – a double charge to tax?

06 July 2021

Poland

VAT option on financial services to be effective 1 January 2022

03 July 2021

Belgium

Special positioning rule for seminars and cultural events extended

30 June 2021

India

Export of Services and Implications under GST/ FEMA

25 June 2021

India

Export of services under GST

12 June 2021

Netherlands

Main contractor housing foundation renovation project performs taxable services that have not been moved

11 June 2021

European Union

Providing services? Be aware of potential effective use and enjoyment rules

31 May 2021

European Union

EU VAT on roaming services: Trouble ahead – Non-EU operators to be VAT registered in every country they pay for roaming services (if the MS applies U&E)

28 April 2021

United States

Updated guidance on Taxable Services

22 April 2021

India

Export of services under GST Detailed Analysis

21 April 2021

European Union

From Use and Enjoyment to Geolocation: A Crossover from VAT to DST?

21 April 2021

Macedonia

Further harmonization with the EU VAT: determining the place of supply of services, introduction of “tax representative”,

19 April 2021

European Union

Use and enjoyment of services and VAT (roaming services, comment on case C-593/19)

18 April 2021

European Union

ECJ C-593/19 (SK Telecom) – Roaming services are taxes where used and enjoyed

17 April 2021

European Union

VAT and online training where is the service provided?

16 April 2021

Austria European Union

ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund

15 April 2021

Poland

Polish Supreme Court confirms findings of CJEU Danske Bank case are applicable to VAT settlements of Polish branches

08 April 2021

European Union Poland

Flashback on ECJ Cases C-530/09 (Inter-Mark Group) – Place of supply of services in connection with exhibition stands

03 April 2021

India

Service Code (SAC Code) of Services under GST

02 April 2021

European Union United Kingdom

Flashback on ECJ Cases – C-37/08 (RCI Europe) – Supply of services connected with immovable property – Services consisting in facilitating the exchange by owners of rights to occupy holiday homes

02 April 2021

Chile

Tax treatment of IP telephony services provided by a company located abroad – Registration in Chile required

20 March 2021

European Union United Kingdom

ECJ C-459/19 (Wellcome Trust Ltd) – Decision – Place of supply of investment management services

17 March 2021

European Union Sweden

ECJ case C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons

11 March 2021

Luxembourg

Circular 807 of the Luxembourg VAT authorities on the provision of vehicles by employers to staff members residing abroad

10 March 2021

European Union

VAT Expert Group presented its Working Paper on the ECJ Skandia case to the VAT Committee in September 2015

10 March 2021

European Union

EU Survey (from 2015) on ECJ Cases Skandia and Welmory

10 March 2021

United Kingdom

HMRC Policy paper Revenue and Customs Brief 23 (2015): VAT grouping rules and the Skandia judgment

09 March 2021

Belgium

Circular 2021/C/19 on the location of education services

26 February 2021

Tag - Supply of services

Place of intermediary service by a Dutch entrepreneur between a volleyball player and a foreign volleyball club outside the Netherlands

GST on Supply by India Branch of US Company to customers located outside India

Intermediation service between an athlete and a foreign sports club is located in the country where the athlete is going to play

ECJ C-267/21 (Uniqa Asigurari) – Questions – Place of supply of claims handling and settlement services (B2C)

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

Use and enjoyment – a double charge to tax?

VAT option on financial services to be effective 1 January 2022

Special positioning rule for seminars and cultural events extended

Export of Services and Implications under GST/ FEMA

Export of services under GST

Main contractor housing foundation renovation project performs taxable services that have not been moved

Providing services? Be aware of potential effective use and enjoyment rules

EU VAT on roaming services: Trouble ahead – Non-EU operators to be VAT registered in every country they pay for roaming services (if the MS applies U&E)

Updated guidance on Taxable Services

Export of services under GST Detailed Analysis

From Use and Enjoyment to Geolocation: A Crossover from VAT to DST?

Further harmonization with the EU VAT: determining the place of supply of services, introduction of “tax representative”,

Use and enjoyment of services and VAT (roaming services, comment on case C-593/19)

ECJ C-593/19 (SK Telecom) – Roaming services are taxes where used and enjoyed

VAT and online training where is the service provided?

ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund

Polish Supreme Court confirms findings of CJEU Danske Bank case are applicable to VAT settlements of Polish branches

Flashback on ECJ Cases C-530/09 (Inter-Mark Group) – Place of supply of services in connection with exhibition stands

Service Code (SAC Code) of Services under GST

Flashback on ECJ Cases – C-37/08 (RCI Europe) – Supply of services connected with immovable property – Services consisting in facilitating the exchange by owners of rights to occupy holiday homes

Tax treatment of IP telephony services provided by a company located abroad – Registration in Chile required

ECJ C-459/19 (Wellcome Trust Ltd) – Decision – Place of supply of investment management services

ECJ case C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons

Circular 807 of the Luxembourg VAT authorities on the provision of vehicles by employers to staff members residing abroad

VAT Expert Group presented its Working Paper on the ECJ Skandia case to the VAT Committee in September 2015

EU Survey (from 2015) on ECJ Cases Skandia and Welmory

HMRC Policy paper Revenue and Customs Brief 23 (2015): VAT grouping rules and the Skandia judgment

Circular 2021/C/19 on the location of education services

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