United States Georgia and South Carolina Provide Guidance Regarding Sales Tax on “Fees” 15 December 2022
United Kingdom Borough Council of King’s Lynn And West Norfolk (No. 2) – UT decision – Car park overpayments – taxpayer loss 15 December 2022
Poland Another piece of fiscally significant information concerning the SLIM VAT 3 package in Poland 14 December 2022
United Kingdom HMRC Guidance: Valuing imported goods using Method 1 (transaction value) 11 December 2022
BelgiumEuropean Union Flashback on ECJ Cases – C-69/11 (Connoisseur Belgium) – No VAT due if contractually agreed costs are not charged 09 December 2022
India Online gaming industry okay with 28% GST on gross gaming revenue, but not on entry amount 08 December 2022
Australia Advice under development – [4051] GST – valuations and the margin scheme [NEW] 28 November 2022
Sweden The stance “Offer of group discounts on the deal company’s website, so-called deal concept” shall no longer be applied 25 November 2022
Germany German Federal Fiscal Court on customs valuation: Retroactive transfer price adjustments not to be taken into account (Hamamatsu decision) 25 November 2022
Taiwan Taiwan MOF Clarifies Business Tax Declaration Procedure Following Sales Returns, Discounts 23 November 2022
European Union Comments on ECJ C-612/21 & C-616/21: AG Opinion – Taxation of subsidies received by public bodies 21 November 2022
European UnionUnited Kingdom Flashback on ECJ Cases – C-398/99 (Yorkshire Co-operatives) – The nominal value of that coupon must be included in the taxable amount in the hands of the retailer 19 November 2022
BelgiumEuropean Union Flashback on ECJ cases C-184/00 (Office des produits wallons) – Subsidies covering a part of the operating costs of a taxable person are liable to tax if directly linked to a specific economic activity 19 November 2022
European Union Comments on ECJ C-612/21 & C-616/21: AG position on taxation of subsidies in public entities 17 November 2022
European Union Comments on ECJ C-612/21: AG Opinion – Installation of solar panels programme – whether municipality acting as a taxable person – taxpayer win 16 November 2022
Poland No reduction of VAT if an indirect rebate is granted if the sale to an intermediary was subject to the reverse charge 16 November 2022