European UnionItaly Flashback on ECJ cases C-62/00 (Marks & Spencer) – Adoption of national measures correctly implementing a directive does not exhaust the effects of a directive 11 July 2022
Czech Republic Czech Government Approves Draft Bill Increasing VAT Registration Threshold 28 June 2022
BulgariaEuropean Union Flashback on ECJ Cases – C-283/12 (Serebryannay vek) – Barter deal: Services supplied for free in return for not paying rent 20 June 2022
European UnionNetherlands Flashback on ECJ Cases – C-484/06 (Koninklijke Ahold) – No obligation to round down the amount of VAT per item 11 June 2022
Poland Reduced interest rate on voluntary payments, exchange rate for corrective VAT invoices (court decisions) 08 June 2022
European UnionNetherlands Flashback on ECJ Cases C-102/00 (Welthgrove) – Involvement of a holding company in the management of its subsidiaries constitutes an economic activity if related to taxable activities 29 May 2022
European UnionFrance Flashback on ECJ Cases – C-151/13 (Le Rayon d’Or) – Concept of ”Subsidy directly linked to the price” 21 May 2022
India Discount received through Credit Notes not part of Taxable Turnover under Kerala VAT Act: Kerala HC 21 May 2022
France Tax base – Rules applicable to all taxable transactions – Miscellaneous costs included in the tax base 13 May 2022
France Tax base – Rules applicable to all taxable transactions – Subsidies and allowances 13 May 2022
France Tax base – Rules applicable to all taxable transactions – Miscellaneous items excluded from the tax base 13 May 2022