Switzerland Landmark VAT case: Johnson Matthey PLC, the global leader in platinum metal recycling 01 April 2022
European Union ECJ Customs – C-770/21 (OGL-Food Trade Lebensmittelvertrieb) – Questions – Customs Value of Agricultural Products 28 March 2022
United States Vendor concessions/discounts can help pay to outsource sales tax obligations 23 March 2022
Netherlands Value of the plot in the taxable amount of the integration delivery, also if VAT was incurred by another entrepreneur 21 March 2022
Netherlands Costs of land and construction house also incurred if solar panels are not purchased 15 March 2022
European Union Comments on C-717/19 (Boehringer Ingelheim): Public health fund contributions decrease VAT base for pharmaceutical firms 10 March 2022
European UnionUnited Kingdom ECJ Customs – C-213/19 (European Commission vs. UK and Nothern Ireland) – Judgment – UK undervalued imports from China between 2011 and 2017 08 March 2022
Italy Resolution no. 79/E/2021 – Taxable amount for VAT purposes of purchase of NPLs 17 February 2022
Russia New procedure to determine tax base for sale of electronic and household appliances, as well as motorcycles purchased from individuals 17 February 2022
Sweden Contribution capital to economic associations that operate various types of facilities 17 February 2022
United States Colorado Court Tosses Capital One’s Sales Tax Refund Claim Based on Bad Debt Accounts 17 February 2022
Germany Damages and remuneration for payments after cancellation of an architect’s contract 16 February 2022
United Kingdom HMRC updates VAT policy on early termination charges and compensation payments 15 February 2022
United Kingdom HMRC finalises guidance on VAT treatment of compensation and termination payments 14 February 2022