Tag - Taxable amount

Poland

Crushing Bottles or Cans: Impact on VAT Tax Base in Deposit Return Systems?

4 days ago

Armenia

Armenian President Signs Law Amending Tax Code for Legal Services and VAT Provisions

5 days ago

New Zealand

New Zealand Customs Allows Importers to Use Provisional Values for Import Valuation Adjustments

6 days ago

European Union

Comments on ECJ C-723/23: Advocate-General: Transfer Pricing Adjustments May Trigger VAT Compliance for Intra-Group Services

1 week ago

Italy

Comments on ECJ C-723/23: VAT Implications of Transfer Pricing Adjustments: EU Court Case C-726/23 Insights

1 week ago

European Union

Comments on ECJ C-723/23: EU Court Advocate General: Transfer Pricing-Based Fees Fall Within VAT Scope

1 week ago

European Union

ECJ Case C-726/23: Transfer Pricing Guidelines’ Applicability to VAT Assessed on Case-by-Case Basis

1 week ago

World

The main reference databases on VAT/GST/Sales & Use Tax

2 weeks ago

Sweden

Sweden Clarifies VAT Payment Responsibility and Reimbursed Expenses in New Position Statement

2 weeks ago

Spain

TEAC Clarifies VAT Rounding Rules for Simplified Invoices in Spain, Favoring Global Rounding

2 weeks ago

Germany

Monthly Updated Overview of VAT Conversion Rates 2025 Including March

2 weeks ago

European Union Sweden

AG Kokott’s Opinion on VAT Dispute in Högkullen AB Case: Open Market Value Clarified

2 weeks ago

Vietnam

Does Construction Insurance Value Include VAT According to Decree 67/2023?

3 weeks ago

Netherlands

Dispute Over VAT on Car Sales: Courts Differ on ‘Abnormally Low’ Price Cases

3 weeks ago

Lithuania

Lithuanian Tax FAQs: Influencer Activity Reporting, Deductions, and VAT Obligations Explained

3 weeks ago

Poland

VAT Tax Base Challenges in Intra-Group Transactions: Ongoing Uncertainties and Legal Implications

3 weeks ago

Italy

Italy: VAT Clarification on Unreturned Packaging and Containers

3 weeks ago

Romania

VAT Adjustment in Romania’s Pharmaceutical Sector: Aligning with EU Law

3 weeks ago

Italy

VAT Treatment of Funds in Agency Agreements Without Representation

3 weeks ago

European Union

Briefing Document: ECJ Judgment in Case C-248/23 (Novo Nordisk)

3 weeks ago

European Union

Briefing Document: Elida Gibbs Ltd v Commissioners of Customs and Excise (Case C-317/94)

3 weeks ago

Pakistan

Pakistan Sets Customs Valuation for Sunflower Seed Imports

3 weeks ago

Italy

Ruling regarding VAT treatment of Returnable Packaging in Italy

4 weeks ago

Spain

TEAC Approves Global VAT Rounding for Retailers

4 weeks ago

European Union

Comments on ECJ C-808/23 – AG Kokott on the concept of ‘open market value’ and single vs. multiple supplies

4 weeks ago

European Union Germany

ECJ Customs T-28/25 (Hauptzollamt A) – Questions – Customs valuation of Design, commissions, production costs

4 weeks ago

European Union Germany

ECJ Customs Case T-28/25 (B GmbH & Co. KG): Transaction Value and Customs Duties

4 weeks ago

Lithuania

Updated Explanation of VAT Law on Rounding Cash Payments

1 month ago

Norway

Norwegian Tax Appeals Board Clarifies VAT Treatment of Credit Notes and Non-Invoiced Income

1 month ago

European Union

Comments on ECJ C-808/23: Advocate General Rejects Tax Agency’s VAT Cost Inclusion Argument

1 month ago

Brazil

Broadening Brazil’s VAT Base: Financial Services and Real Property

1 month ago

European Union

Comments on ECJ C-808/23: AG Kokott’s Opinion on VAT and Transfer Pricing Clarified

1 month ago

European Union

ECJ C-808/23 (Högkullen) – AG Opinion – Management services from a holding company to subsidiaries can have comparable values under Article 72

1 month ago

Tag - Taxable amount

Crushing Bottles or Cans: Impact on VAT Tax Base in Deposit Return Systems?

Armenian President Signs Law Amending Tax Code for Legal Services and VAT Provisions

New Zealand Customs Allows Importers to Use Provisional Values for Import Valuation Adjustments

Comments on ECJ C-723/23: Advocate-General: Transfer Pricing Adjustments May Trigger VAT Compliance for Intra-Group Services

Comments on ECJ C-723/23: VAT Implications of Transfer Pricing Adjustments: EU Court Case C-726/23 Insights

Comments on ECJ C-723/23: EU Court Advocate General: Transfer Pricing-Based Fees Fall Within VAT Scope

ECJ Case C-726/23: Transfer Pricing Guidelines’ Applicability to VAT Assessed on Case-by-Case Basis

The main reference databases on VAT/GST/Sales & Use Tax

Sweden Clarifies VAT Payment Responsibility and Reimbursed Expenses in New Position Statement

TEAC Clarifies VAT Rounding Rules for Simplified Invoices in Spain, Favoring Global Rounding

Monthly Updated Overview of VAT Conversion Rates 2025 Including March

AG Kokott’s Opinion on VAT Dispute in Högkullen AB Case: Open Market Value Clarified

Does Construction Insurance Value Include VAT According to Decree 67/2023?

Dispute Over VAT on Car Sales: Courts Differ on ‘Abnormally Low’ Price Cases

Lithuanian Tax FAQs: Influencer Activity Reporting, Deductions, and VAT Obligations Explained

VAT Tax Base Challenges in Intra-Group Transactions: Ongoing Uncertainties and Legal Implications

Italy: VAT Clarification on Unreturned Packaging and Containers

VAT Adjustment in Romania’s Pharmaceutical Sector: Aligning with EU Law

VAT Treatment of Funds in Agency Agreements Without Representation

Briefing Document: ECJ Judgment in Case C-248/23 (Novo Nordisk)

Briefing Document: Elida Gibbs Ltd v Commissioners of Customs and Excise (Case C-317/94)

Pakistan Sets Customs Valuation for Sunflower Seed Imports

Ruling regarding VAT treatment of Returnable Packaging in Italy

TEAC Approves Global VAT Rounding for Retailers

Comments on ECJ C-808/23 – AG Kokott on the concept of ‘open market value’ and single vs. multiple supplies

ECJ Customs T-28/25 (Hauptzollamt A) – Questions – Customs valuation of Design, commissions, production costs

ECJ Customs Case T-28/25 (B GmbH & Co. KG): Transaction Value and Customs Duties

Updated Explanation of VAT Law on Rounding Cash Payments

Norwegian Tax Appeals Board Clarifies VAT Treatment of Credit Notes and Non-Invoiced Income

Comments on ECJ C-808/23: Advocate General Rejects Tax Agency’s VAT Cost Inclusion Argument

Broadening Brazil’s VAT Base: Financial Services and Real Property

Comments on ECJ C-808/23: AG Kokott’s Opinion on VAT and Transfer Pricing Clarified

ECJ C-808/23 (Högkullen) – AG Opinion – Management services from a holding company to subsidiaries can have comparable values under Article 72

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