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
Ukraine Import of goods in international postal and express shipments: on what date should VAT be charged? 28 March 2023
United Kingdom Of chicken and eggs… time of supply and VAT grouping rules in Prudential Assurance Company 24 March 2023
Sweden Position statement “Accounting of VAT for construction that is started under own management but completed as a contract” shall not be applied 22 March 2023
Italy The date on which the accounting report is generated drives the deadline for deduction of import VAT 20 March 2023
European Union Comments on ECJ C-519/21 : VAT implications of association without legal personality 12 March 2023
Russia Russia Clarifies VAT Treatment of Advance Payment Received for Consulting Services 09 March 2023
Germany Accrual and adjustment of VAT in the case of payment in installments for an executed delivery 02 March 2023
European Union Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania 27 February 2023