France Tax base – Rules applicable to all taxable transactions – Volume and target bonuses, aid for waste disposal 13 May 2022
Russia Premiums in the amount of the discount for the end customer are not included in the VAT tax base 08 May 2022
European UnionUnited Kingdom Flashback on ECJ Cases – C-591/10 (Littlewoods Retail and Others) – Local court must determine interest compensation itself in the event of a refund of incorrectly levied VAT 07 May 2022
Russia Federal Tax Service has taken a trade-friendly position on accounting for premiums and bonuses for VAT purposes 29 April 2022
Greece Reduction of VAT tax base on uncollectible receivables may not be applied when the inadmissibility of the claim has not been finally determined 29 April 2022
Italy Ruling 227: Additional remuneration for drugs dispensed by pharmacies under the National Health Service – relevance for VAT purposes 28 April 2022
European UnionSweden Flashback on ECJ Cases – C-381/01, C-495/01, C-144/02, C-463/02 (Commission vs Italy, Germany, Finland, Sweden) – Subsidy directly related to price 28 April 2022
European UnionUnited Kingdom Flashback on C-33/93 (Empire Stores) – Delivery, without additional payment, of article to person who registers himself or another as a new customer 23 April 2022
European UnionUnited Kingdom Flashback on ECJ Cases C-126/88 (Boots) – Concept of “price discounts and rebates”. Price discount on surrender of a voucher obtained free of charge by the customer with a previous purchase 23 April 2022
Italy IRA clarifies VAT treatment rules for motor vehicle taxes and fees paid through PagoPA 21 April 2022
Turkey Turkey increases special consumption tax base for portable radiotelephone devices 21 April 2022
European UnionGermany ECJ C-180/22 (Mensing) – Questions – Whether the tax on the intra-Community acquisition reduces the taxable profit margin 21 April 2022
India Liquidated Damages and Penalties due to breach of conditions of contract from the Contractor are exigible to GST: AAR 20 April 2022
European Union Comments on C-717/19 (Boehringer Ingelheim): CJEU rules Hungary must allow pharmaceutical company to deduct VAT on sales 20 April 2022
Poland Value of auxiliary services included in taxable base for VAT purposes (Supreme Administrative Court decision) 20 April 2022
European UnionNetherlands Flashback on ECJ Cases C-661/15 (X) – Customs valuation of defective goods 20 April 2022
European UnionNetherlands Flashback on ECJ Cases – C-128/14 (Het Oudeland Beheer) – Taxable amount in respect of self supply of immovable property 16 April 2022
India GST applicable on total of the escalated Value plus the Original Value of Contract: AAR 15 April 2022
European UnionNetherlands Flashback on ECJ Cases – C-267/15 (Gemeente Woerden) – Deduction all of the VAT paid in respect of the construction of building 14 April 2022
India Kerala GST Dept issues Instructions for Detention of Undervalued Goods during Conveyance 11 April 2022
Slovakia Backup of disposable packaging from the point of view of accounting and VAT – Part 2 01 April 2022