Ukraine Nuances of VAT taxation of e-services of non-residents to natural persons after March 31 03 November 2022
Norway Binding advance statement on value added tax related to road construction project on E10/National Highway 85 25 October 2022
Ukraine What date is considered the date of issuance of the MD for charging VAT in case of export of goods? 21 October 2022
Italy Ruling 488: Advances from customers for transactions otherwise regulated for VAT, taxable and exempt purposes 06 October 2022
Russia Buyer must recover VAT from the advance payment at the time of shipment of the goods by the seller 20 September 2022
BelgiumEuropean Union Flashback on ECJ cases C-435/03 (British American Tobacco and Newman Shipping) – Theft of goods does not constitute a ‘supply of goods for consideration’ 06 September 2022
DenmarkEuropean Union Flashback on ECJ Cases C-230/08 (Dansk Transport og Logistik) – VAT is chargeable in the Member State where the goods were unlawfully introduced into the Community 29 August 2022
BelgiumEuropean Union ECJ C-418/22 (Cezam) – Questions – Are authorities allowed to impose penalties on underpaid VAT without considering the deduction position? 22 August 2022
Ukraine On the basis of which documents for the reporting periods of February – May 2022, taxpayers who use the cash method of VAT accounting form a tax credit? 31 July 2022
European UnionFrance Flashback on ECJ Cases – C-273/12 (Harry Winston) – The theft of goods placed under customs warehousing arrangements gives rise to the chargeable event 11 July 2022
Russia What VAT rate to apply to advances received before July 1, 2022 for hotel services 08 July 2022
European Union Roadtrip through ECJ Cases – Focus on ”Tax Point/Chargeable event & Chargeability of VAT” (Art. 62-71) 20 June 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent 20 June 2022
BelgiumEuropean Union Flashback on ECJ Cases – C-483/08 (Régie communale autonome du stade Luc Varenne) – Tax point for recovery of improperly deducted VAT is the day he deducted VAT for the first time 20 June 2022
European UnionUnited Kingdom Flashback on ECJ cases C-419/02 (BUPA Hospitals and Goldsborough Developments) – No liability for non-binding advance payments for unspecified goods 20 June 2022
Ukraine Switch to determining VAT liabilities using cash accounting method may negatively impact decision of European Commission on Ukraine’s accession to EU – Ministry of Finance 11 June 2022
European UnionGermany ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments 07 June 2022