European UnionUnited Kingdom ECJ C-213/19 (Commission v United Kingdom) – AG Opinion – Combating fraud on undervaluation of goods 06 November 2021
India Payment of Salary by Supplier can’t be excluded from Value of Supply for the purpose of Valuation under GST: AAR 03 November 2021
Canada Extension of sales tax rebate for certain machinery and equipment (British Columbia) 01 November 2021
European UnionGermany ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied 28 October 2021
European UnionHungary Hungary: CJEU judgement allows pharmaceutical companies to decrease VAT base by self-revision 27 October 2021
European UnionNetherlands Local court decision on ECJ C-462/16 and C-717/19 – Refunds to health insurers are discounts for the VAT for pharmaceutical companies 25 October 2021
European Union Comments on C-717/19 (Boehringer Ingelheim): Optional discount to health insurer leads to VAT refund 25 October 2021
European UnionSlovenia Flashback on ECJ Cases C-209/14 (NLB Leasing) – Acquisition of capital goods. Transfer of property on the expiry of lease agreement. Taxable amount. 25 October 2021
European UnionRomania ECJ C-461/21 (Cartrans Preda) – Question – Exemption for (transport) services to imported goods, evidence required? 14 October 2021
European UnionHungary ECJ C-482/21 (Euler Hermes) – Question – Taxable amount and Insurance of Indemnities 14 October 2021
Spain Non-retrospective entry in the accounts of the customs debt, and VAT taxable base 13 October 2021
India GST payable on Supply of Unconnected Goods at a Nominal Price against purchase of Hosiery Goods: AAR 12 October 2021
European Union Rebates paid to a public health insurer under a voluntary agreement should lead to reduction of the taxable amount 11 October 2021
India GST payable on Complete Billing amount including Employer portion of EPF & ESl Amount 11 October 2021
Germany Federal Ministry of Finance: Warning notices will be subject to VAT from 01.11.2021 onwards 09 October 2021
European Union Commentary to ECJ C-717/19 (Boehringer Ingelheim) – Contractual discount to health insurer leads to lower VAT 07 October 2021
European UnionHungary ECJ C-717/19 (Boehringer Ingelheim) – Judgment – Reduction of the taxable amount even if not established on a commercial policy 06 October 2021
Kazakhstan A Minimal Price For Certain Types Of Imported Goods Is Set For The Purposes Of VAT And Excise Tax Calculation 06 October 2021
European Union Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – Inclusion of Taxes and Incidental expenses (Art.78) 06 October 2021
DenmarkEuropean Union Flashback on ECJ Cases C-98/05 (De Danske Bilimportører) – Taxable amount excludes Registration duty on new motor vehicles 06 October 2021
AustriaEuropean Union Flashback on ECJ Cases – C-433/09 (Commission v Austria) – Tax on normal consumption excluded from the taxable amount 05 October 2021
Brazil Supreme Court confirms state VAT is excluded from calculation of the PIS/COFINS tax base 05 October 2021
European UnionPortugal Flashback on ECJ Cases – C-106/10 (Lidl & Companhia) – Taxable amount includes Tax on motor vehicles 05 October 2021
Ukraine Are transactions on free transfer of goods and services purchased from non-taxpayers subject to VAT? 28 September 2021