Poland Taxable amount reduced in the case of issuing a corrective invoice reducing the amount due 15 September 2021
Ireland Irish court case related to a situation where a manufacturer of medical products provided volume based rebates to private health insurance companies 14 September 2021
Ukraine Returnable packaging was not returned to the supplier: what are the VAT consequences? 13 September 2021
New Zealand New Zealand Customs Service loses significant battle on customs valuation method 06 September 2021
India GST applicable on reimbursement of discount/rebate by supplier to distributor 01 September 2021
India Amount received as Reimbursement/Discount/Rebate from Principal Company to be taxable under GST 01 September 2021
European UnionUnited Kingdom Flashback on ECJ Cases – C-305/16 (Avon Cosmetics) – Sales through intermediaries not subject to VAT (Direct selling models) 31 August 2021
European UnionUnited Kingdom Flashback on ECJ Cases – C-589/12 (GMAC UK) – Reduction of the taxable amount. Two transactions concerning the same goods. Abuse of rights. 30 August 2021
Ukraine How is the tax base determined and the PN is drawn up in the case of free supply of goods? 30 August 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-19/12 (Efir) – Obligation in the event of early payment of full consideration upon the establishment of the right of superficies in exchange for construction services provided 28 August 2021
European UnionUnited Kingdom Flashback on ECJ Cases – C-302/07 (J D Wetherspoon) – Rules on rounding of VAT amounts 25 August 2021
India GST payable on Amount received as Reimbursement of Discount or Rebate from Castrol: AAAR 25 August 2021
European UnionUnited Kingdom Flashback on ECJ Cases – C-494/12 (Dixons Retail) – Retailers’ sales are subject to VAT where a customer fraudulently uses a credit card 24 August 2021
European Union Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – General Rule (Art. 73) 24 August 2021
European UnionPortugal Flashback on ECJ Cases – C-256/14 (Lisboagás GDL) – Taxable amount includes amount of taxes paid by the concessionaire of the gas distribution network to the municipalities for the use of the public domain 24 August 2021
BulgariaEuropean Union Flashback on ECJ Cases – C-621/10 & C-129/11 (Balkan and Sea Properties and Provadinvest) – Opting for normal value is not allowed in cases that are not listed in Art. 80 of the VAT Directive 23 August 2021
United Kingdom No need to adjust VAT in case of discounts in case customer has full right to deduct VAT 22 August 2021
Russia VAT rules for discounts granted via an online service provider’s loyalty program 20 August 2021
Germany BFH could clarify VAT treatment of discounts in healthcare sector in pending case 16 August 2021