European Union Remember … VAT Expert Group on Transfer Pricing Adjustments – Paper/Opinion issued on April 18, 2018 06 October 2020
European Union Recent decisions of the ECJ on assists to be included in the customs value 03 October 2020
European Union ECJ: Value of software supplied free of charge by the buyer to be included in the customs value 28 September 2020
Czech RepublicEuropean Union ECJ C-398/20 (ELVOSPOL) – Questions – Bad debts, is vendor required to correct the output VAT? 27 September 2020
European UnionGermany ECJ C-324/20 (Finanzamt B) – Questions – Tax point for one-off services that are billed in phases (further background info) 22 September 2020
European Union EU: Retroactive intercompany transfer pricing adjustments and customs valuation of imported goods 14 September 2020
European Union Flashback on ECJ cases – C-588/10 (Kraft Foods Polska SA) – Price reduced after the supply has taken place, acknowledgment of receipt of correcting invoice 11 September 2020
European Union Flashback on ECJ cases – C-410/17 (A Oy) -Barter deal – Nature and valuation of the supplies 01 September 2020
Poland Supreme Administrative Court – Transfer Pricing Adjustments adjustment should be classified as a separate economic event 31 August 2020
European Union Flashback on ECJ Cases – C-549/11 – Orfey Balgaria EOOD – Liability before services are provided when all details are known and services are accurately described 23 August 2020
Netherlands Water Authority levy recharged to visitors campsite is part of remuneration 21 August 2020
United Arab Emirates UAE VAT implications for retailers and suppliers when offering discounts and promotions 10 August 2020
European Union ECJ C-76/19 (Curtis Balkan) – Judgment – Customs value includes part of the royalties for the supply of know-how for the manufacture of finished products 09 July 2020
United Kingdom Concessional treatment of postal searches as disbursements for VAT to end on 1 December 2020 21 June 2020