United Kingdom HMRC Revenue and Customs Brief 2 (2022): VAT early termination fees and compensation payments 10 February 2022
Russia Premium from the dealer for the fulfillment of the terms of the contract is not subject to VAT 10 February 2022
Italy Italy’s new clarifications concerning VAT treatment of transfer pricing adjustments 03 February 2022
Netherlands Prepayments for annual fitness center subscriptions are determinable achievements 31 January 2022
India Received a year-end bonus? What will be the impact of perquisite tax in the new year? 30 January 2022
United Kingdom HMRC internal manual: Transfer pricing: operational guidance: interaction with indirect taxes: interaction with VAT 30 January 2022
Czech Republic VAT regime for the contribution for the purposes of adjustment of transfer prices between related parties (2006) 30 January 2022
European Union Can be a penalty for parking in breach of the regulations subject to VAT? 28 January 2022
European UnionUnited Kingdom Flashback on ECJ Cases – C-310/11 (Grattan) – Mail-order agent’s credit does not lead to a reduction in tax base 26 January 2022
European UnionGermany Flashback on ECJ Cases – C-384/95 (Landboden-Agrardienste) – A national compensation scheme not to harvest at least 20% does not constitute a supply of services 26 January 2022
European UnionGermany Flashback on ECJ Cases C-215/94 (Mohr) – An indemnity for the abandonment of milk production is not subject to VAT 26 January 2022
Czech Republic Indirect bonuses paid by the manufacturer to the health insurance company may be used to decrease the VAT 25 January 2022
United Kingdom Court ruling adds to doubts about HMRC’s VAT policy on early termination fees 21 January 2022
India Assessee not liable to reverse CENVAT credit on amount written off as bad debts 20 January 2022
European UnionGermany ECJ C-713/21 (Finanzamt X) – Question – Composite supply by owner of a competition horse training stable? 18 January 2022
Uzbekistan Tax authority can adjust the tax base where transaction prices are below the market value of goods or services 12 January 2022
United States Minnesota Clarifies Sales Tax for Online Discounts and Alternative Forms of Payment 12 January 2022
Ukraine Goods / services purchased from non-VAT payers are transferred free of charge: is there an object of taxation? 11 January 2022