Tag - Taxable amount

Austria European Union

New case C-622/23: Court of Justice to Decide on VAT Application to Unfulfilled Construction Contracts

19 December 2023

Sweden

Swedish Tax Agency re Prize money and similar compensation for participants in competitions

19 December 2023

Spain

Change of Criteria: VAT and Taxable Base for Subsidies Linked to Prices

19 December 2023

Brazil

New Judgments at Superior Court of Justice Regarding PIS, COFINS, and ICMS-ST Calculation Bases

16 December 2023

Germany

VAT Treatment of Parking Management Contracts: EU Court Ruling and Changes to Guidelines

16 December 2023

Poland

Received compensations count as remuneration for taxable services?

14 December 2023

Germany

Taxable Lump Sum for Protective Masks: Judgment of the Lower Saxony Fiscal Court

12 December 2023

Poland

TP Adjustments and VAT Settlements: To Show or Not to Show?

12 December 2023

United Kingdom

Understanding VAT Accounting for Businesses Using Payment Processors

09 December 2023

European Union Germany

ECJ Ruling: No Additional VAT Liability for Incorrectly Overstated Invoices to End Consumers

08 December 2023

Caribbean Netherlands

Refunds on ABB: Unpaid Invoices and Discounts – Important Year-End Reminder

07 December 2023

Austria European Union

ECJ VAT Case C-622/23 (RHTB) – Questions – VAT Implications in Work Contract Cancellations

07 December 2023

Ecuador

New tax bill: Customs Base and Free Trade Zone Tax Regime

07 December 2023

Spain

Taxable base. Subsidies linked to price. Central Court’s doctrine is considered to have been superseded

06 December 2023

Spain

Criteria for Including Subsidies in the Taxable Base of VAT: Directly Linked to Price

06 December 2023

Germany

November 2023 VAT Conversion Rates announced by BMF

03 December 2023

United Kingdom

Simple Energy Ltd – FTT – Refer a friend scheme – whether £50 credit was a discount – no – taxpayer loss

30 November 2023

United States

Colorado Department of Revenue Clarifies Sales Tax on Tips in Dining Establishments

28 November 2023

United States

Oklahoma Tax Commission Discusses Sales Tax Calculation on Eyeglass Purchases

28 November 2023

European Union

Comments on ECJ C-606/22: Refund of overpaid VAT in the event of an inflated VAT rate on the receipt

28 November 2023

United Kingdom

The TalkTalk Case: Examining the Impact of Prompt Payment Discounts on the Value of Supply

25 November 2023

United Kingdom

VAT Treatment of ‘Refer a Friend’ Scheme: First-tier Tribunal Rules Against Simple Energy Limited

25 November 2023

Greece

Clarifications on the correct application of Circular E. 2066/2023 regarding the VAT treatment of Contract For Differences (CFD)

24 November 2023

Greece

Clarification on VAT Treatment of Contracts for Differences and OTC Derivatives in Greece

24 November 2023

Ukraine

Three-party contract: VAT consequences for resident buyer and non-resident payer

23 November 2023

Ukraine

Excluding Non-VAT Tax and Fees from Taxable Base in Invoices: Clarifications by Tax Authorities

22 November 2023

Ukraine

Taxation of Gift Certificates: VAT on Sales and Free Supply to Others

21 November 2023

Ukraine

How are VAT amounts taken into account when determining the tax base for corporate income tax?

21 November 2023

European Union

Comments on ECJ C-606/22: Also entitled to a VAT refund according to AG in the event of an incorrect rate on consumer services

20 November 2023

United States

Nevada: Credit Card Processing Fee Included on Invoice of Taxable Sale is Subject to Sales Tax

19 November 2023

Ukraine

Taxation of Grants: What are the VAT implications?

18 November 2023

Spain

Modification of VAT taxable base: Condonation of debts and its impact on invoicing

18 November 2023

European Union

VAT and Discount Schemes: A Case Analysis of Elida Gibbs vs. Commissioners (C-317/94)

18 November 2023

Tag - Taxable amount

New case C-622/23: Court of Justice to Decide on VAT Application to Unfulfilled Construction Contracts

Swedish Tax Agency re Prize money and similar compensation for participants in competitions

Change of Criteria: VAT and Taxable Base for Subsidies Linked to Prices

New Judgments at Superior Court of Justice Regarding PIS, COFINS, and ICMS-ST Calculation Bases

VAT Treatment of Parking Management Contracts: EU Court Ruling and Changes to Guidelines

Received compensations count as remuneration for taxable services?

Taxable Lump Sum for Protective Masks: Judgment of the Lower Saxony Fiscal Court

TP Adjustments and VAT Settlements: To Show or Not to Show?

Understanding VAT Accounting for Businesses Using Payment Processors

ECJ Ruling: No Additional VAT Liability for Incorrectly Overstated Invoices to End Consumers

Refunds on ABB: Unpaid Invoices and Discounts – Important Year-End Reminder

ECJ VAT Case C-622/23 (RHTB) – Questions – VAT Implications in Work Contract Cancellations

New tax bill: Customs Base and Free Trade Zone Tax Regime

Taxable base. Subsidies linked to price. Central Court’s doctrine is considered to have been superseded

Criteria for Including Subsidies in the Taxable Base of VAT: Directly Linked to Price

November 2023 VAT Conversion Rates announced by BMF

Simple Energy Ltd – FTT – Refer a friend scheme – whether £50 credit was a discount – no – taxpayer loss

Colorado Department of Revenue Clarifies Sales Tax on Tips in Dining Establishments

Oklahoma Tax Commission Discusses Sales Tax Calculation on Eyeglass Purchases

Comments on ECJ C-606/22: Refund of overpaid VAT in the event of an inflated VAT rate on the receipt

The TalkTalk Case: Examining the Impact of Prompt Payment Discounts on the Value of Supply

VAT Treatment of ‘Refer a Friend’ Scheme: First-tier Tribunal Rules Against Simple Energy Limited

Clarifications on the correct application of Circular E. 2066/2023 regarding the VAT treatment of Contract For Differences (CFD)

Clarification on VAT Treatment of Contracts for Differences and OTC Derivatives in Greece

Three-party contract: VAT consequences for resident buyer and non-resident payer

Excluding Non-VAT Tax and Fees from Taxable Base in Invoices: Clarifications by Tax Authorities

Taxation of Gift Certificates: VAT on Sales and Free Supply to Others

How are VAT amounts taken into account when determining the tax base for corporate income tax?

Comments on ECJ C-606/22: Also entitled to a VAT refund according to AG in the event of an incorrect rate on consumer services

Nevada: Credit Card Processing Fee Included on Invoice of Taxable Sale is Subject to Sales Tax

Taxation of Grants: What are the VAT implications?

Modification of VAT taxable base: Condonation of debts and its impact on invoicing

VAT and Discount Schemes: A Case Analysis of Elida Gibbs vs. Commissioners (C-317/94)

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