Ukraine Funds received from rounding off the value of goods / services: should they be included in the VAT tax base? 29 December 2021
India GST leviable on reimbursement of electricity and water charges and to be included in the value of supply 25 December 2021
BelgiumEuropean Union Flashback on ECJ Cases – C-16/14 (Property Development Company) – Intercalary interest plays no role in determining the taxable amount 23 December 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-142/12 (Marinov) – Cessation of the taxable economic activity 23 December 2021
United Kingdom UK’s Plastic Packaging Tax from April 1, 2022: VAT due on whole price charged for the goods (incl. PPT) 03 December 2021
European UnionSweden Flashback on ECJ VAT Cases – C-412/03 (Hotel Scandic Gåsabäck) – Provision of meals in company canteen at a lower price than cost 27 November 2021
European UnionSpain Flashback on ECJ Cases – C-285/10 (Campsa Estaciones de Servicio) – Extension of withdrawal rules to transactions between related parties at prices apparently lower than normal market prices 27 November 2021
India Security Service Provider liable to pay GST on entire consideration charged including EPF and ESI amount: AAR 22 November 2021
Norway How will the new ECJ-case Boehringer Ingelheim impact on pharmaceutical companies that provide discounts to public and/or private entities in Norway 17 November 2021
India Companies reach out to government for clarity on GST applicability on credit notes 14 November 2021
Kenya Tax Appeal Tribunal rules on use of Transaction Value Method for customs valuation 14 November 2021
European Union Medicine-related subsidies paid to health insurance company treated as price reduction for VAT purposes 11 November 2021
Czech RepublicEuropean Union ECJ C-398/20 (ELVOSPOL) – Decision – Bad debts: Condition that debt did not arise during the 6 months preceding the declaration of bankruptcy is invalid 11 November 2021
European UnionGermany Flashback on ECJ Cases – C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and special tax cumulatively 10 November 2021