Barbados Effective April 1, 2023 reinstate VAT payable on gasoline, which is capped at 47 cents per litre for six months 20 March 2023
Czech Republic Amendment to VAT treatment of compensation paid to electricity and gas suppliers 14 March 2023
European Union Comments on ECJ C-695/20: VAT implementing regulation for electronic services platforms 12 March 2023
Suriname Tax Authorities Provide Guidance on Request for VAT Fiscal Unity, Financial Administration in Foreign Currency, VAT Input Deduction 11 March 2023
Brazil Brazilian Government issued provisional measure changing PIS and COFINS calculation basis 11 March 2023
European Union Opinion Statement FC 2/2023 on the VAT Treatment of Compensation Payments 11 March 2023
Netherlands Court of North Holland: No VAT for contributions to association for enthusiasts of a certain brand of cars 09 March 2023
United States Pennsylvania High Court Rules on Application of Coupons in Sales Tax Calculations 09 March 2023
Australia Reflecting transfer pricing adjustments in customs import values – compliance update 09 March 2023
Singapore Herbalife wins court battle against the Comptroller of GST over S$2.2 million in ‘revenue leakage’ 08 March 2023
United States Pennsylvania Supreme Court Holds Two-Part Test Determines if Coupon Amount is Excluded from Purchase Price 06 March 2023
United States Pennsylvania Supreme Court: Coupon amounts included in tax base unless receipt specifies 05 March 2023
Argentina New VAT collection Regime on the sale of food and other products for human consumption 01 March 2023
European Union EU Commission initiative to introduce binding customs valuation information (BCVI) 28 February 2023
Italy Only overdue bills of exchange represent the payment of the price for VAT purposes 28 February 2023
European UnionUnited Kingdom Flashback on ECJ cases C-330/95 (Goldsmiths) – Refund VAT in case the remuneration is in kind 27 February 2023
United States Pennsylvania Supreme Court Rules Coupon Amounts Are Not Subtracted from Sales Tax Base Unless Sales Receipt Adequately Describes Taxable Item and Coupon 27 February 2023
Finland Supreme Administrative Court: Sale of service — Construction service — Total maintenance service — Life cycle contract — Geothermal plant — Redemption of the plant 26 February 2023
Netherlands Invoice amount determines VAT when selling car from legal entity to shareholder 23 February 2023
South Korea Customs and VAT valuation of “free samples” provided under supply contract (Supreme Court decision) 21 February 2023