European UnionUnited Kingdom Flashback on ECJ Cases C-230/87 (Naturally Yours Cosmetics) – The taxable amount is a subjective value which must be capable of being expressed in monetary terms 29 May 2021
Brazil State-level sales tax (ICMS) and implications for calculating social contributions (PIS and COFINS) 25 May 2021
Brazil Brazilian Federal Supreme Court Rules on Refunds in relation to Unconstitutional Inclusion of ICMS in Calculating PIS/COFINS 21 May 2021
India GST leviable on reimbursed amount, being advance payment by recipient towards cost incurred for provision of software services 20 May 2021
Paraguay Leasing of Immovable Property for Business Purposes – 10% VAT rate to 50% of the lease price 15 May 2021
AustriaEuropean Union ECJ C-844/19 (TechnoRent) – Decision – Interest for late VAT refunds despite lack of national provision 12 May 2021
European UnionLithuania ECJ Customs C-75/20 (Lifosa) – Calculation of Customs Value When Transport Costs Exceeds Product Value 23 April 2021
Netherlands Rebates vs. repayments: there is no paid reimbursement for discounts on baby food granted by pharmaceuticals 08 April 2021
Spain The general directorate of taxes and tax court update on indemnity payments and Spanish VAT refund after Brexit 02 April 2021
European Union Flashback on ECJ Cases C‑250/14 and C‑289/14 (Air France-KLM and Hop!Brit-Air) – The issue by an airline company of tickets for domestic flights is subject to VAT where those tickets have not been used by passengers 31 March 2021
France Treatment of pharmaceutical company’s rebates for VAT purposes; refund opportunities 28 March 2021
European Union Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees” (Art. 90) 24 March 2021
European UnionFrance Flashback on ECJ Cases C-277/05 (Société thermale d’Eugénie-Les-Bains) – Reservation for an accomodation was outside scope of VAT 24 March 2021
World Indirect tax treatment of cancellations, ‘no shows’ and bad debts – A multijurisdictional analysis. 23 March 2021
European Union European Commission guidelines with practical examples/clarifications for determination customs value 22 March 2021
Ukraine Additional funds as a result of rounding: are they included in the VAT tax base? 20 March 2021
European UnionHungary Flashback on ECJ Cases – C-404/16 (Lombard Ingatlan Lízing) – Reduction of the taxable amount if a lease agreement is definitively terminated due to non-payment of the fees 17 March 2021