European Union ECJ C-461/21: Are services linked to import always VAT exempt? Even when the goods are not properly cleared for customs upon import? 10 November 2022
Germany Customs valuation for cross-border transactions between affiliated companies in the EU 07 November 2022
United Kingdom The TP/Customs Saga continues: new valuation guidance issued by UK Customs 07 November 2022
South Africa Tax Agency Seeks Comments on VAT Treatment of Rounding Differences in Cash Transactions 04 November 2022
United Kingdom HMRC Collection: Working out the customs value of your imported goods 04 November 2022
European UnionGermany Hamamatsu’s final judgment finally delivered. Now it’s the turn of the European Commission! 22 October 2022
Germany Determination of customs value in the event of subsequent adjustment of transfer prices 13 October 2022
Ukraine Tax base for operations on the supply of an object of unfinished construction 07 October 2022
Croatia Decisions on the proclamation of the Law on Amendments to the Law on Value Added Tax in Croatia 06 October 2022
European UnionUnited Kingdom Flashback on ECJ cases C-353/00 (Keeping Newcastle Warm) – Price subsidy part of consideration for service and in taxable amount 06 October 2022
United States South Carolina Supreme Court Upholds Ruling That Bookstore Membership is Taxable 05 October 2022
Germany German Court: A downward TP adjustment does not entitle Hamamatsu for a refund of import duties 05 October 2022
European Union ECJ Judgment in Hamamatsu Case: An Abrupt End to Interaction Between Transfer Pricing and Customs Valuation? 05 October 2022
United States State of New York Maintains that End-of-lease Adjustments for Fleet Cars are Not Eligible for a Sales Tax Refund 27 September 2022
Denmark Invalid “decision” – Felling, chipping, driving away, etc. of wood subject to VAT 23 September 2022