Ukraine What date does the seller have VAT tax liabilities when selling real estate if the date of transfer of ownership of such real estate and the date of payment for it are different? 29 June 2023
Norway Disable manufacturing contracts and the provisions on adjustment for value added tax 21 June 2023
Vietnam When is time to determine VAT when making invoices for service provision that payment has not yet been collected in Vietnam? 20 June 2023
Poland Supreme Administrative Court: Deduction of VAT in cross-border transactions and residential leases 17 June 2023
Sweden The position “Questions regarding the application of the Court of Justice in Case C-152/02 Terra Baubedarf Trade” shall no longer apply 17 June 2023
Sweden The statement “Incorrectly charged VAT and time for accounting of change if special reasons exist” shall no longer be applied 09 June 2023
Sweden The position “Change of accounting method to accounting method” shall no longer be applied 09 June 2023
Sweden The position “The turnover limit for accounting for VAT according to the year -end method” should no longer be applied 08 June 2023
Poland The moment of performing the advertising service is not always the moment of issuing the invoice 28 May 2023
BelgiumEuropean Union ECJ C-418/22 (Cezam) – Judgment -Authorities are allowed to impose penalties on underpaid VAT without considering input VAT 17 May 2023
Ukraine What is the procedure for taxation of VAT transactions under a commodity loan agreement? 09 May 2023
United Kingdom UT: The Prudential Assurance Company Ltd (performance fees for supply of investment management services between companies in VAT group) 05 May 2023
Ukraine Nuances of using the cash register method with VAT in case of payment by e-money 29 April 2023
United Kingdom Tax point deeming provisions take priority over VAT grouping deeming provisions 05 April 2023