European UnionPortugal ECJ C-43/19 (Vodafone Portugal) – Judgment – Termination fees subject to VAT 11 June 2020
European UnionRomania ECJ case C‑684/18 (World Comm Trading) – Judgment – Global rebates required local adjustments 02 June 2020
European UnionPortugal ECJ C-756/19 (Ramada Storax SA) – Judgment (Order) – Bad debt relief can also be applied if bankruptcy procedure is initiated in other country 12 May 2020
Netherlands Discounts against monthly fee – service does not qualify as intermediation – not a disbursement either 10 May 2020
Ukraine Defining the tax base for the provision of services within the commission’s contracts 24 April 2020
United Kingdom Andrew Macnab, representing HMRC, successfully defends Virgin Media’s appeal over VAT on Prompt Payment Discounts 09 April 2020
AustriaEuropean Union ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision? 09 March 2020
Germany VAT base for the supply of heat from a combined heat and power plant to related parties 09 March 2020
European UnionPoland ECJ case C-855/19 (Administracji Skarbowej Bydgoszczy) – Question – Intra-Community acquisitions of motor fuels, payment of VAT within five days of each of the 20 transactions (more details) 03 March 2020
Germany Customs valuation: treatment of costs for print files used for the production of labels 29 February 2020
European UnionHungary ECJ case C-717/19 (Boehringer Ingelheim) – Questions – Reduction of the taxable amount; Agreement between pharmaceutical company and health insurer 22 February 2020
European UnionGermany ECJ C-802/19 (Company Z v. Tax Office Y) – Question – Adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme 10 February 2020
European Union ECJ C-717/19 – Boehringer Ingelheim vs. HU – Questions – Reduction of the taxable amount – Agreement between pharmaceutical company and health insurer 07 February 2020
United States Apple’s Sales Tax treatment of back-to-school gift card promotion rebuffed again on appeal 13 January 2020
Bahrain Bahrain publishes VAT Guidance on calculating the market value of related party transactions 11 January 2020
European UnionGermany ECJ case C-802/19 (Firma Z) – Questions – Price discounts and intra-Community supply of medicines 09 January 2020