Tag - Taxable amount

European Union

Comments on ECJ C-606/22: Recovery of overstated VAT when selling at a cash register

11 April 2024

Ukraine

Reporting VAT supplies and VAT amount for reason code “15” in declaration lines 1.1, 1.2, or 1.3.

10 April 2024

Netherlands

Full compensation for retreats subject to VAT

10 April 2024

Italy

General asset liquidation allows VAT adjustment: comparison to administrative liquidation

10 April 2024

European Union Greece

ECJ C-72/24 (Keladis I) – Questions – Use of threshold values/fair prices to determine the customs value of imported goods

09 April 2024

Poland

Norwegian VAT included in Polish CIT taxable base

04 April 2024

Netherlands

Hedging Adjustment Payment not considered negative component for VAT – Amsterdam Court

04 April 2024

United Kingdom

The Impact of Transfer Pricing Adjustments on VAT: A UK Perspective and Future Implications

04 April 2024

Germany

Monthly Updated Overview of VAT Conversion Rates 2024 as per BMF Letter dated April 2, 2024

04 April 2024

Indonesia

Ministry of Finance Regulation No. 12/KM.4/2024 on Export Price Determination for Customs Calculation

02 April 2024

Turkey

Unreflected Discounts in VAT

02 April 2024

Netherlands

Zeeland-West-Brabant court: Meditation retreats subject to VAT despite voluntary contributions

29 March 2024

United States

California Court of Appeal Ruling: Sales Tax on Cell Phone Bundles and Wireless Services

29 March 2024

Netherlands

Hedge did not qualify for VAT reduction

27 March 2024

Netherlands

Appeal Dismissed: Hedging Adjustment Payment Not Taxable under Dutch VAT Law

27 March 2024

Sweden

Financial leasing and value added tax implications in Sweden under VAT law (2024-03-22)

22 March 2024

European Union

Comments on ECJ C-606/22: ECJ paves the way for the recovery of overstated VAT on the receipt

22 March 2024

European Union

Comments on ECJ C-606/22: Unjust Enrichment and VAT Refunds: A Complex and Misunderstood Issue

21 March 2024

European Union Poland

ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Judgment – VAT due can be adjusted if excessive VAT Rates are applied

21 March 2024

United Kingdom

Understanding the VAT Treatment of Director Fees: Recent CJEU Decision and UK HMRC Guidance

19 March 2024

South Africa

SARS Amends Customs Rules for Transfer Pricing Adjustments: Implications for Importers

19 March 2024

Poland

Tax Corrections in VAT, CIT, TP, and Customs

18 March 2024

Taiwan

MOF Ruling: Late Payment Interest Not Sales Amount for VAT Purposes

16 March 2024

United States

Sales Tax Compliance in the Restaurant Industry

15 March 2024

France

Understanding French VAT Calculation: Roundings, Ancillary Costs, and Specific Rates Explained by Experts

15 March 2024

Spain

Legal Action for Non-payment of Several Monthly Payments: Requirement for Tax Base Adjustment

11 March 2024

Spain

Tax on Waste Deposits in Landfills: Inclusion in VAT Base for Waste Management Services

11 March 2024

Netherlands

No VAT on association fees for off-road vehicle enthusiasts – Court ruling explained

11 March 2024

European Union Italy

VAT Implications of Transfer Pricing Adjustments: A Complex Interplay

09 March 2024

Romania

Adjustment of VAT base permitted for price reductions to non-clients

09 March 2024

Ukraine

Determination of VAT taxable base for supply of goods/services, non-current assets

08 March 2024

European Union Latvia

ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – AG Opinion – Subsidies paid by a fund to specific service providers for a particular service are included in the taxable amount

07 March 2024

European Union

Comments on ECJ 314/22: Member state CAN limit the time for applying for VAT bad debt relief BUT it cannot be too burdensome for the taxpayer

05 March 2024

Tag - Taxable amount

Comments on ECJ C-606/22: Recovery of overstated VAT when selling at a cash register

Reporting VAT supplies and VAT amount for reason code “15” in declaration lines 1.1, 1.2, or 1.3.

Full compensation for retreats subject to VAT

General asset liquidation allows VAT adjustment: comparison to administrative liquidation

ECJ C-72/24 (Keladis I) – Questions – Use of threshold values/fair prices to determine the customs value of imported goods

Norwegian VAT included in Polish CIT taxable base

Hedging Adjustment Payment not considered negative component for VAT – Amsterdam Court

The Impact of Transfer Pricing Adjustments on VAT: A UK Perspective and Future Implications

Monthly Updated Overview of VAT Conversion Rates 2024 as per BMF Letter dated April 2, 2024

Ministry of Finance Regulation No. 12/KM.4/2024 on Export Price Determination for Customs Calculation

Unreflected Discounts in VAT

Zeeland-West-Brabant court: Meditation retreats subject to VAT despite voluntary contributions

California Court of Appeal Ruling: Sales Tax on Cell Phone Bundles and Wireless Services

Hedge did not qualify for VAT reduction

Appeal Dismissed: Hedging Adjustment Payment Not Taxable under Dutch VAT Law

Financial leasing and value added tax implications in Sweden under VAT law (2024-03-22)

Comments on ECJ C-606/22: ECJ paves the way for the recovery of overstated VAT on the receipt

Comments on ECJ C-606/22: Unjust Enrichment and VAT Refunds: A Complex and Misunderstood Issue

ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Judgment – VAT due can be adjusted if excessive VAT Rates are applied

Understanding the VAT Treatment of Director Fees: Recent CJEU Decision and UK HMRC Guidance

SARS Amends Customs Rules for Transfer Pricing Adjustments: Implications for Importers

Tax Corrections in VAT, CIT, TP, and Customs

MOF Ruling: Late Payment Interest Not Sales Amount for VAT Purposes

Sales Tax Compliance in the Restaurant Industry

Understanding French VAT Calculation: Roundings, Ancillary Costs, and Specific Rates Explained by Experts

Legal Action for Non-payment of Several Monthly Payments: Requirement for Tax Base Adjustment

Tax on Waste Deposits in Landfills: Inclusion in VAT Base for Waste Management Services

No VAT on association fees for off-road vehicle enthusiasts – Court ruling explained

VAT Implications of Transfer Pricing Adjustments: A Complex Interplay

Adjustment of VAT base permitted for price reductions to non-clients

Determination of VAT taxable base for supply of goods/services, non-current assets

ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – AG Opinion – Subsidies paid by a fund to specific service providers for a particular service are included in the taxable amount

Comments on ECJ 314/22: Member state CAN limit the time for applying for VAT bad debt relief BUT it cannot be too burdensome for the taxpayer

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