BelgiumEuropean Union Flashback on ECJ Cases – C-489/09 (Vandoorne) – No VAT deduction by intermediate if customer did not pay VAT at source 03 January 2023
European UnionPoland ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Questions – Revision of the taxable amount if goods and services are sold to consumers at an excessive VAT rate using fiscal receipts 02 January 2023
France Tax base – Rules applicable to all taxable transactions – Subsidies and allowances 29 December 2022
France Doctrinal clarifications relating to subsidies and allowances (CJEU C-250/14 and C-289/14, Air France-KLM) – Update continued for public consultation 29 December 2022
European UnionUnited Kingdom Flashback on ECJ Cases – C-53/09 & C-55/09 (Loyalty Management UK and Baxi Group) – Payments to suppliers under customer loyalty program in taxable amount 24 December 2022
United States Missouri Issues Letter Ruling on Taxability of Utilities Sold to Hotels 22 December 2022
European Union C-677/21 Fluvius Antwerpen and C-461/21 Cartrans Preda planned before the court in the first weeks of January 2023 21 December 2022
Finland Decision on the tax value of other tobacco-containing products imported illegally or for non-commercial sale 20 December 2022
Norway Amendments to the Value Added Tax Act (services, vehicle registration fee, import of services) 20 December 2022
United Kingdom Borough Council of King’s Lynn and West Norfolk: excess car parking charges – UT 20 December 2022
European UnionNetherlands Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car 20 December 2022
Sweden Clarification: Revoked decision on invoice appearance when grant is directly linked to the price of a delivery 17 December 2022
Netherlands € 190 energy compensation in November and December 2022 regarded as an untaxed subsidy for VAT purposes 17 December 2022
United Kingdom FTT: PYE MOTORS LTD – motor dealer – overpayment of output tax on demonstrator bonuses 17 December 2022
Italy Ruling 587: The differential for the economic rebalancing in the contract is discounted by the VAT 17 December 2022