European UnionRomania ECJ VAT C-519/21 (DGRFP Cluj) – Questions – Cooperation agreement, VAT arrears, right to deduct 26 November 2021
Germany VAT fully chargeable at the time a supply is carried out – even in the case of instalment payments 06 November 2021
Germany ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments 04 November 2021
European Union Commentary on ECJ C-324/20 (X-Beteiligungsgesellschaft) – Payment in installments can cause a serious cashflow issues 02 November 2021
European Union Commentary to ECJ C-324/20 (X-Beteiligungsgesellschaft) – One-time supply of services with payment in installments can cause a serious cashflow issue for the supplier 02 November 2021
European UnionGermany ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied 28 October 2021
Saudi Arabia VAT and government contracts; amendments are generally effective 1 November 2021 27 October 2021
Saudi Arabia Amendments to the date of supply rules in the VAT Implementing Regulations 17 October 2021
Saudi Arabia Amendments to the date of supply rules in the VAT Implementing Regulations 12 October 2021
Poland Commentary to ECJ C-895/19 (A.) – Delay in declaring transaction no longer results in reporting output and input VAT in different months 10 October 2021
Saudi Arabia Saudi’s ZATCA amends VAT entitlement mechanism for government contractors 09 October 2021
European UnionLatvia Flashback on ECJ Cases – C-154/16 (Latvijas dzelzceļš) – No VAT is payable on the part of goods which have been completely destroyed or irretrievably lost and placed under the external Community transit procedure 07 October 2021
European Union ECJ C-489/20 (Kauno teritorine muitine) – AG Opinion -VAT still due if smuggled goods are seized and subsequently confiscated 07 October 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-463/14 (Asparuhovo Lake Investment Company) – Subscription for the provision of consultancy services 02 October 2021
India Date of Issuance of Debit Note shall determine relevant FY for claiming ITC on Supply of Goods or Services: GST Council 18 September 2021
European UnionPoland ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – ECJ rules ‘Early VAT Payment’ as inconsistent with VAT directive 14 September 2021
European UnionGermany ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – AG Opinion – May a Member State allow to claim input VAT in a different period then that in which output VAT became due? 09 September 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-285/11 (Bonik) – Suspicion of fraud no reason to refuse VAT deduction 03 September 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-19/12 (Efir) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for construction services provided 28 August 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-153/12 (Sani treyd) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for the construction of a residential complex. 27 August 2021
Ukraine What date is considered the date of the customs declaration in order to determine the date of VAT in the case of export of goods? 20 August 2021
India GST payable at the time of transfer of possession/ rights in the building to person supplying development rights 27 July 2021
India GST payable at the time of transfer of possession/ rights in the building to the person supplying development rights 26 July 2021