Netherlands Provision of a voucher is the moment when VAT performance is performed by the internet auction website 17 May 2022
European Union ECJ C-249/21: Contract by electronic means: understand wording and clicking on ordering button results in an obligation to pay 20 April 2022
European Union Discrepancy between when input VAT is deductible and when supplier VAT becomes chargeable 13 April 2022
European UnionPoland Flashback on ECJ Cases – C-502/07 (K-1) – Member States can introduce administrative sanctions as it is not a tax 29 March 2022
European UnionGermany Flashback on ECJ Cases – Joined cases C-226/14 (Eurogate Distribution) & C-228/14 (DHL Hub Leipzig GmbH) – No import VAT on goods removed from customs warehouse and re-exported 22 February 2022
European Union Commentary on ECJ (C-9/20 Grundstücksgemeinschaft Kollaustraße): Input VAT deduction in case option to charge VAT upon receipts is chosen 16 February 2022
European UnionGermany ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – Decision – No deduction of VAT if chargeable event is later 10 February 2022
Russia Clarification of moment of determining the tax base for VAT in relation to funds placed on escrow accounts 10 February 2022
Sweden Sweden clarifies tax point for services between a card issuer and a network operator 03 February 2022
European Union Commentary on ECJ C-324/20 (X-Beteiligungsgesellschaft mbH) – When do installment payments become subject to VAT? 10 January 2022
European UnionPoland Flashback on ECJ Cases – C-169/12 (TNT Express Worldwide (Poland)) – VAT liability for transport and shipping services 16 December 2021
Netherlands When paying in installments, the VAT is already due in full when the performance has been performed 11 December 2021