Spain Hacienda confirms that board member activity is not subject to VAT, impacting businesses positively. 5 months ago
Spain Asset Transmission Excluding Certain Contracts and Accounts: June INFORMA Updates (147283) 5 months ago
European Union Comments on ECJ C-179/23: Collective management organisation – whether fees subject to VAT – taxpayer loss 5 months ago
Poland VAT Settlement for Cash Bonuses: Rules and Documentation Requirements for Taxpayers in Poland 5 months ago
European Union Comments on ECJ C-179/23: Collecting society provides a service within the meaning of the VAT Directive 5 months ago
European UnionRomania Comments on ECJ C-179/23: VAT on Credidam’s Collective Copyright Management Fees 5 months ago
European Union EU Court of Justice Rules VAT Applicable to Copyright Management Services Commission 6 months ago
European Union EU Court of Justice ruling on VAT for collective copyright management commissions: when applicable. 6 months ago
European Union ECJ ruling on VAT treatment of subsidized training projects organized by non-profit associations 6 months ago
European Union EU Court of Justice Ruling: VAT Due for Periodic Services at End of Payment Period 6 months ago
European UnionLatvia ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Judgment – Subsidies paid by a fund to specific service providers for a particular service are included in the taxable amount 6 months ago
European UnionRomania ECJ C-533/22 (Adient) – Judgment – No Fixed establishment solely on the basis that the two companies belong to the same group 6 months ago
Italy Italy Tax Agency Clarifies VAT Treatment for Services Covered by Public Contributions 6 months ago
United Kingdom UK Upper Tier Tribunal: Criteria for VAT supply for consideration clarified in insurance policy case 7 months ago
European Union Comments on ECJ C-60/23: EV charging card issuers (eMSPs) act as a commissionaire 7 months ago
CroatiaEuropean Union ECJ C-171/23 (UP CAFFE d.o.o) – AG Opinion – Abusive Practices and Small Business Exemptions 7 months ago
United Arab Emirates VAT Public Clarification: Performing the function of Director on a Board of Directors by a Natural person (VATP037) 7 months ago
European Union Comments on ECJ C-60/23: Charging vehicle at charging point – whether a supply of goods 7 months ago
United Kingdom Is this the real life? Is this just fantasy? Considering the Prudential VAT case 8 months ago
European Union Comments on ECJ C-60/23: Digital Charging Solutions – Strained Arguments and Controversial Conclusions 8 months ago