United States Bookstore membership fees subject to sales and use tax (South Carolina) 20 September 2022
World Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis (2021) 20 September 2022
Italy Further clarifications provided by the Italian tax authorities on the VAT deduction related to the pharmaceutical payback 12 September 2022
BelgiumEuropean Union Flashback on ECJ cases C-435/03 (British American Tobacco and Newman Shipping) – Theft of goods does not constitute a ‘supply of goods for consideration’ 06 September 2022
European UnionUnited Kingdom Flashback on ECJ cases C-498/99 (Town & County Factors) – The full amount of the participation costs received by the organizer of a game forms the taxable amount 06 September 2022
European UnionLatvia Flashback on ECJ Cases – C-248/09 (Pakora Pluss) – Import duties do not include the VAT to be levied on the importation of goods 27 August 2022
Brazil Brazil Normative Instruction on the Valuation of Imported Goods Including Transfer Pricing References 24 August 2022
European UnionSpain Flashback on ECJ Cases – C-377/11 (International Bingo Technology) – The amount that a bingo organizer is legally required to pay out in prizes is not part of the turnover/this part does not count towards the denominator of the pro-rata violation 19 August 2022
Brazil Brazilian tax authority may use information from transfer pricing study in customs valuations 19 August 2022
Russia Ministry of Finance explains tax base for VAT on the sale and transfer of property 12 August 2022
Ukraine How is the base for VAT taxation of operations on the supply of goods outside the customs territory of Ukraine determined under the export customs regime? 11 August 2022
Croatia Croatia: Ready to join Eurozone in 2023 – obligation of dual display of the prices. 28 July 2022
India GST: Reimbursement of Toll Charge liable to include in the Value of Supply and are Taxable, rules AAR 18 July 2022
Italy Resolution 39: Disbursement of financial resources for the purpose of material price compensation in public contracts 14 July 2022
Netherlands Refund of VAT for discounts in connection with the temporary application of the reduced VAT rate for energy 14 July 2022
European UnionNetherlands Flashback on ECJ Cases – C-334/10 (X) – Temporary private use does not preclude input tax deduction 14 July 2022
BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – Questions – Possibility of exercising the right to a refund/set-off of VAT on account of full or partial non-payment of the price indicated in invoices issued 12 July 2022
India Charges on Undervaluation and Misdeclaration of Goods not sustainable in the absence of Corroborative Evidence: CESTAT 12 July 2022