Tag - Supply of services

European Union

European Commission has issued updated Notices to Stakeholders in the area of VAT, Customs and Excise

11 December 2020

European Union

Notice to stakeholders: Withdrawal of the UK – EU rules in the field of VAT for services (Updated Dec 9, 2020)

11 December 2020

European Union United Kingdom

ECJ C-452/03 (RAL (Channel Islands) Ltd) – Judgment – Place of supply of the exploitation of gaming machines

05 December 2020

Bulgaria European Union

Flashback on ECJ Cases ECJ C-419/14 (WebMindLicenses Kft) – When are Services supplied from a Fixed Establishment

05 December 2020

Uganda

Services supplied between a branch and its head office are not subject to VAT

05 December 2020

Finland

Finnish Supreme Court judgement regarding ECJ C-215/19 (A Oy) regarding colocation services

02 December 2020

Belgium

Will financial services be subject to VAT in Belgium by 2025?

29 November 2020

Spain

Budget 2021: Amendment ”Use & Enjoyment” rule, increase VAT on sweetened drinks

27 November 2020

Nigeria

VAT on Rent in Nigeria—Tax Tribunal Decisions

26 November 2020

Poland

Court case: Contractual penalties are treated as a kind of preventive factor intended to discourage committing prohibited activities

23 November 2020

France

First French Application of the Skandia ECJ caselaw

19 November 2020

United Kingdom

VAT, Brexit and B2C activities

19 November 2020

United Kingdom

VAT: Changes to services post Brexit

18 November 2020

European Union Sweden

Flashback on ECJ cases C-7/13 (Skandia) – Judgment – Supply of services between head office and branch part of VAT group constitutes a taxable transaction

18 November 2020

India

Place of supply of services | Section 13(1) to 13(13) | IGST Act, 2017

07 November 2020

Slovenia

“Sale and leaseback” transactions are considered as a service – a single financial transaction

05 November 2020

United Kingdom

UK VAT Implications of Brexit For Services Businesses

04 November 2020

Belgium

Use & Enjoyment on B2B Transport services in Belgium: Authorities can not impose penalties if not applied before May 31, 2018

25 October 2020

European Union

Review of the VAT rules for financial and insurance services

24 October 2020

European Union

Consultation European Commission on the review of the VAT rules for financial and insurance services

23 October 2020

Austria European Union

ECJ C-593/19 (SK Telecom vs. AT) AG Opinion: Roaming services, effective use and enjoyment, VAT refund

22 October 2020

India

Export of Services vs. Intermediary Services under GST

19 October 2020

United Arab Emirates

UAE amends VAT Executive Regulations

06 October 2020

European Union Romania

ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Question – Fixed establishment via affiliate?

05 October 2020

European Union Romania

ECJ C-501/19 (UCMR – ADA) – AG Opinion – Collective management of copyright on musical works

01 October 2020

European Union Germany

ECJ C-288/19 (Finanzamt Saarbrücken) – AG Opinion – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration

17 September 2020

India

GST on toll charges in case of toll contracts, A big issue???

11 September 2020

Sweden

COVID-19: VAT and rental of premises and hotel rooms

11 September 2020

Italy

Resolution on the place of supply of pleasure boats

03 September 2020

Belgium

VAT considerations for services provided by Belgian companies to UK customers

23 August 2020

India

High Court: “place of supply” of intermediary services based on “location of supplier”

13 August 2020

Italy

Parking services in areas under customs authorization carried out by the same customs agent assisting the customer in its customs operations are VAT zero-rated.

11 August 2020

European Union Poland

Flashback on ECJ Cases – C-155/12 (RR Donnelley Global Turnkey Solutions Poland sp. z o.o.) – Services related to Real Estate – Warehousing incl. Storage and Transport

06 August 2020

Tag - Supply of services

European Commission has issued updated Notices to Stakeholders in the area of VAT, Customs and Excise

Notice to stakeholders: Withdrawal of the UK – EU rules in the field of VAT for services (Updated Dec 9, 2020)

ECJ C-452/03 (RAL (Channel Islands) Ltd) – Judgment – Place of supply of the exploitation of gaming machines

Flashback on ECJ Cases ECJ C-419/14 (WebMindLicenses Kft) – When are Services supplied from a Fixed Establishment

Services supplied between a branch and its head office are not subject to VAT

Finnish Supreme Court judgement regarding ECJ C-215/19 (A Oy) regarding colocation services

Will financial services be subject to VAT in Belgium by 2025?

Budget 2021: Amendment ”Use & Enjoyment” rule, increase VAT on sweetened drinks

VAT on Rent in Nigeria—Tax Tribunal Decisions

Court case: Contractual penalties are treated as a kind of preventive factor intended to discourage committing prohibited activities

First French Application of the Skandia ECJ caselaw

VAT, Brexit and B2C activities

VAT: Changes to services post Brexit

Flashback on ECJ cases C-7/13 (Skandia) – Judgment – Supply of services between head office and branch part of VAT group constitutes a taxable transaction

Place of supply of services | Section 13(1) to 13(13) | IGST Act, 2017

“Sale and leaseback” transactions are considered as a service – a single financial transaction

UK VAT Implications of Brexit For Services Businesses

Use & Enjoyment on B2B Transport services in Belgium: Authorities can not impose penalties if not applied before May 31, 2018

Review of the VAT rules for financial and insurance services

Consultation European Commission on the review of the VAT rules for financial and insurance services

ECJ C-593/19 (SK Telecom vs. AT) AG Opinion: Roaming services, effective use and enjoyment, VAT refund

Export of Services vs. Intermediary Services under GST

UAE amends VAT Executive Regulations

ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Question – Fixed establishment via affiliate?

ECJ C-501/19 (UCMR – ADA) – AG Opinion – Collective management of copyright on musical works

ECJ C-288/19 (Finanzamt Saarbrücken) – AG Opinion – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration

GST on toll charges in case of toll contracts, A big issue???

COVID-19: VAT and rental of premises and hotel rooms

Resolution on the place of supply of pleasure boats

VAT considerations for services provided by Belgian companies to UK customers

High Court: “place of supply” of intermediary services based on “location of supplier”

Parking services in areas under customs authorization carried out by the same customs agent assisting the customer in its customs operations are VAT zero-rated.

Flashback on ECJ Cases – C-155/12 (RR Donnelley Global Turnkey Solutions Poland sp. z o.o.) – Services related to Real Estate – Warehousing incl. Storage and Transport

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