Netherlands Dutch Customs to increase audits / checks on customs valuation and e-commerce and on the classification of certain goods originating from the United States 19 December 2019
European UnionHungary ECJ Case C-292/19 (PORR Epitesi Kft.) – Judgment (Order) – Adjustment of output VAT due to non-payment 05 November 2019
India Treatment of Post Sales Discount after withdrawal of Circular No. 105/24/2019-GST 31 October 2019
India CAIT asks FM to probe biz model of e-tailers, says deep discounts causing GST loss 31 October 2019
Netherlands Collective discount for insurance premium earned by temp agency subject to VAT 29 October 2019
Spain Spanish VAT taxable base special rule for payments in kind. Doubts as to the legality of the “production cost” limit. 27 October 2019
European Union ECJ C-509/19 (BMW) – Customs duties; Transaction value for the imported product 17 October 2019
European Union ECJ/CJEU Judgment: Subsidies represent part consideration for a taxable supply 17 October 2019
European UnionGermany ECJ C-509/19 (BMW AG) – Questions – Customs value for software installed free of charge but not included in price of imported product 17 October 2019
Belgium Circular on the equal treatment of a work in immovable state with a service for consideration 03 October 2019
European Union Some comments on the ECJ case-law about retributions in kind and VAT 30 September 2019
Italy Italy tax agency clarifies VAT treatment on issuance of variation note for sales contract 25 September 2019
India GST payable on entire value of construction contract without deducting the value of components provided by recipient 21 September 2019
United Kingdom A legal entitlement to a refund is not sufficient to reduce the taxable amount 05 September 2019
India Value of goods in case of inter-state supply by H.O. to branch office shall be ‘open market value’ under GST 07 August 2019