Germany FG Munich on the relationship between customs value and transfer prices in subsequent collections – current developments 16 February 2023
European Union Binding Valuation Decisions – Commission Drafts for Incorporation into EU Law 16 February 2023
European Union Comments on ECJ C-482/21: Hungary is not acting in violation of EU law by denying an insurer the right to a VAT refund 13 February 2023
European Union Comments on ECJ C-482/21: Credit Insurers confronted with the VAT limits of Bad Debt Relief! 12 February 2023
Ukraine How to determine the VAT tax base in the case of goods imported in international postal and express shipments? 11 February 2023
European Union Comments on ECJ C-482/21: Taxable amount and Insurance of Indemnities 11 February 2023
European Union Comments on ECJ C-507/20: Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 11 February 2023
European UnionGermany ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable? 09 February 2023
European UnionHungary ECJ C-482/21 (Euler Hermes) – Judgment – Insurance company is seen as 3rd party payment as consideration for the original supply 09 February 2023
Poland Common benefits from the implementation of the invention are not subject to VAT 09 February 2023
United Kingdom HMRC Guidance: How to work out the value of a vehicle for the second-hand motor vehicle payment scheme 03 February 2023
India Cost of Transport of Goods from Seller to Buyer does not form part of “Sale Price” under VAT Act 31 January 2023
Argentina Customs continues to focus on customs valuation and transfer pricing issues 27 January 2023
Ghana Changes to VAT and e-levy rates effected and benchmark discount value policy reversed 24 January 2023
United States California: Guidance Provided on Application of Tax to Transactions in Which Payment is Made with Cryptocurrency 24 January 2023
World Transfer Pricing and Customs Value: The challenge for X-border Intercompany transactions 24 January 2023
European UnionRomania ECJ C-461/21 (Cartrans Preda) – AG Opinion – Exemption for (transport) services to imported goods, evidence required? 19 January 2023