European UnionRomania ECJ C-81/20 (SC Mitliv Exim SRL) – Order – VAT once due cannot be considered to be undue and cannot generate interest for the benefit of the taxpayer who has paid it 09 July 2021
European Union ECJ C‑324/20 – Commentary: Even in the case of payment in installments, according to AG ECJ, the moment of service is important for VAT levy 01 July 2021
European UnionGermany ECJ C-324/20 (Finanzamt B) – AG Opinion – Tax point for one-off services that are billed in phases 01 July 2021
Poland After withdrawal from the contract, the tax on the advance payment will be corrected 21 June 2021
India Clarified time of payment of GST on construction services pursuant to recommendation of 43rd GST Council meeting 03 June 2021
Italy Ruling #163 : Assignment of of the unvoiced debt and bankruptcy of the assigning creditor. Chargeable event and invoicing 10 March 2021
European UnionGermany ECJ C-7/20 (Hauptzollamt Münster) – Judgment – VAT on importation arises in the Member State where an obligation imposed by the customs legislation of the EU has not been complied with 03 March 2021
Poland What date should be on the invoice under the date of sale of the rental service? 22 January 2021
South Africa Taxation Law Amendment Bill and other changes in Value Added Tax for 2020 19 December 2020
Poland Court case: the time when the VAT liability for the performance of non-construction services 14 December 2020
European UnionGermany Flashback on ECJ cases: C-571/15 (Wallenborn Transports SA) – Judgment- Importation of goods; free zones; time of supply 09 December 2020
European UnionLithuania ECJ C-489/20 (Kauno teritorinė muitinė) – Question -VAT still due if smuggled goods are seized and subsequently confiscated? 28 November 2020
United States Sales Tax on mobile devices and wireless services (California), Timing of sales tax remittances (Massachusetts) 24 November 2020
Netherlands Supreme court confirms 2008 prepayment for 2009 subscription triggers tax point in 2008 24 October 2020
Norway National Budget 2021: Changes to the tax point construction and shipbuilding industry, Transition rules on the NOK 350 threshold 10 October 2020
European UnionGermany ECJ C-324/20 (Finanzamt B) – Questions – Tax point for one-off services that are billed in phases (further background info) 22 September 2020