European UnionHungary ECJ C-507/20 (FGSZ) – Question – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 25 January 2021
United Kingdom HMRC Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics 25 January 2021
AustriaEuropean Union ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision? 21 January 2021
United Kingdom FTT: GLS Ltd case – Consideration for provision of services or advance by way of loan? 20 January 2021
Singapore Change in the treatment of retrospective TP adjustment from GST and custom perspective 19 January 2021
Netherlands Refund of VAT allowed for Pharma Co providing indirect rebates to health insurer 17 January 2021
Sweden Mosquito control service to the municipality against compensation constitutes turnover subject to VAT 15 January 2021
European Union Get yourself familiar with ECJ Cases, some topics already available (Work In Progress @ www.vatupdate.com) 10 January 2021
India VAT due on the volume discount received by way of credit note without the adjustment of tax already paid? 07 January 2021
Singapore New e-Tax Guide clarifying GST treatment of transfer pricing adjustments issued 06 January 2021
European UnionItaly Flashback on ECJ cases C-246/16 (Di Maura) – Principle of proportionality must be upheld in the case of bad debts 19 December 2020
Slovakia Possibility to correct the tax base and related VAT for uncollectible receivables as of Jan 1, 2021 19 December 2020
Poland VAT on subsidies under the microscope of the extended composition of the Supreme Administrative Court 14 December 2020
European Union Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1)) 27 November 2020
European UnionGermany Flashback on ECJ cases – C-300/12 (Ibero Tours GmbH) – Judgment – Granting of price discounts to customers, taxable amount for services by an intermediary 25 November 2020
Poland SAC: Correction of the net amount and VAT without changing the gross amount is unacceptable if it does not reflect the actual course of the transaction 19 November 2020
European UnionPoland ECJ case C-335/19 (E. Spzoo) – Judgment – No conditions on customer position can be imposed on the VAT Adjustment on Bad debts 15 October 2020
European Union How to deal with adjustments of deductions in case of retrospective rebates or transfer pricing adjustments 06 October 2020