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
European UnionHungary ECJ C-507/20 (FGSZ) – Order (Judgment) – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 17 March 2021
European UnionHungary Flashback on ECJ Cases C-337/13 (Almos Agrárkülkereskedelmi) – No conflict with EU law in the absence of a possibility to lower the taxable amount for doubtful debtors 16 March 2021
European Union Reduction of the taxable base for one transaction cannot be taken into account when calculating the taxable base for another transaction 15 March 2021
European UnionGermany ECJ C-802/19 (Firma Z) – Judgment – Adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme 11 March 2021
Russia Russian customs authorities have started challenging agreements on royalty and licensing fees from retail companies 10 March 2021
European UnionSpain ECJ C-521/19 (Tribunal Económico Administrativo Regional de Galicia) – AG Opinion – Even in case of fraud, a transaction price without VAT can be assumed where no invoice was issued 04 March 2021
India GST leviable on total bill amount & not on service charges in respect of manpower services: KN AAR 03 March 2021
Sweden Provision within the denomination The Church of Sweden did not constitute turnover 28 February 2021
United States Maine: State High Court Holds that Phone Reimbursement Amounts are Part of Taxable Sales Price 26 February 2021
European UnionItaly Flashback on ECJ Cases C-425/06 (Part Service) – Composite Supplies – Abuse of rights in case leasing contracts are split 22 February 2021
European Union ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC 21 February 2021
European Union Remember … VAT Committee WP#923 on VAT implications of Transfer Pricing (Feb 28, 2017) 17 February 2021
Italy In order not to be subject to VAT, the free supply must be included in the original supply contract 16 February 2021
European Union As of January 1, 2019, the VAT treatment of vouchers in the EU has been harmonized 14 February 2021
European Union Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a) 14 February 2021
European UnionUnited Kingdom Flashback on ECJ cases C-48/97 (Kuwait Petroleum (GB) Ltd) – The concepts of ‘price discounts’ and ‘price rebates’ cannot include a price reduction that relates to the full cost of a supply of goods 14 February 2021
European UnionUnited Kingdom Flashback on ECJ Cases C-288/94 (Argos Distributors) – Taxable amount of a voucher is the sum actually received by the supplier upon the sale of the voucher 14 February 2021
European Union EFS Webcast: ‘New EC Guidance on Customs Valuation in a Series of Sales’ 28 January 2021
United Kingdom Governmental Funding of Education Services Can Be Consideration for Supply Under VAT Rules, British Court Says 27 January 2021