Poland The issue of VAT taxation of the amount of subsidies received by the company as a project partner to cover eligible expenses 09 August 2021
India No Service Tax on liquidated damages recovered for not adhering to time limits mentioned in contract 09 August 2021
United States Clothing retailer’s charges for easy return labels and for logo set-up fees were subject to sales and use tax (Virginia) 03 August 2021
Ukraine Bonuses from the seller in connection with the achievement of certain volumes of supply of goods purchased 03 August 2021
India Reimbursed discount or rebate subject to GST; maintenance fees received by housing cooperative subject to GST 29 July 2021
India Reimbursement of additional discount to distributor will attract GST, says Kerala AAAR 18 July 2021
India GST to be paid only on difference between Selling Price and Purchase Price of Second Hand Gold Jewellery purchased from individual 13 July 2021
Germany BFH: Taxable amount is not to be reduced by the interest amount reduced by a bank from its payment to the plaintiff 13 July 2021
European UnionRomania Flashback on ECJ Cases C-249/12 (Tulică) & C-250/12 (Plavoşin) – Price is considered is assumed to include VAT in case not mentioned in the agreement 09 July 2021
BulgariaEuropean Union Flashback on ECJ Cases C-576/15 (Маya Маrinova ET) – Taxable amount for the sale of goods can be based on factual information 03 July 2021
European UnionGermany ECJ C-324/20 (Finanzamt B) – AG Opinion – Tax point for one-off services that are billed in phases 01 July 2021
European UnionSpain ECJ C-521/19 (Tribunal Económico Administrativo Regional de Galicia) – Decision – Taxable amount, even in case of fraud, assumes a price with VAT 01 July 2021
South Africa Customs valuation and transfer pricing adjustments receiving focus from authorities 24 June 2021
European UnionGermany Flashback on ECJ Cases C-427/98 (Commission v Germany) – Adjustment of taxable amount in case of Money-Off Coupons 24 June 2021
European Union Roadtrip through ECJ Customs Cases – Focus on “Customs Valuation” (Taxable amount for VAT purposes) 23 June 2021
Canada ‘Astonishing’ if case on taxation of Aeroplan Miles doesn’t make it to SCC, lawyer says 17 June 2021
Germany Manufacturer discount as part of the remuneration for the intra-community purchase of pharmaceuticals 11 June 2021
United Kingdom Single and multiple supplies: HMRC’s approach: Why is it important to distinguish between single and multiple supplies? 07 June 2021
South Africa Tax Authority Issues Binding Private Ruling on Value of a Supply of Services 03 June 2021
European UnionNetherlands Flashback on ECJ Cases – C-154/80 (Coöperatieve Aardappelenbewaarplaats) – Clarification term “supply for consideration”: a “direct link” must exist between the supply and the amount received 30 May 2021
World What is the ”value” (taxable amount) of ”data”? Does the 2013 OECD Report ”Exploring the Economics of Personal Data” an answer? 29 May 2021