European Union Comments on ECJ C-606/22: Unjust Enrichment and VAT Refunds: A Complex and Misunderstood Issue 4 months ago
European UnionPoland ECJ C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – Judgment – VAT due can be adjusted if excessive VAT Rates are applied 4 months ago
United Kingdom Understanding the VAT Treatment of Director Fees: Recent CJEU Decision and UK HMRC Guidance 4 months ago
South Africa SARS Amends Customs Rules for Transfer Pricing Adjustments: Implications for Importers 4 months ago
France Understanding French VAT Calculation: Roundings, Ancillary Costs, and Specific Rates Explained by Experts 4 months ago
Spain Legal Action for Non-payment of Several Monthly Payments: Requirement for Tax Base Adjustment 4 months ago
Spain Tax on Waste Deposits in Landfills: Inclusion in VAT Base for Waste Management Services 4 months ago
Netherlands No VAT on association fees for off-road vehicle enthusiasts – Court ruling explained 4 months ago
European UnionItaly VAT Implications of Transfer Pricing Adjustments: A Complex Interplay 5 months ago
Ukraine Determination of VAT taxable base for supply of goods/services, non-current assets 5 months ago
European UnionLatvia ECJ C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – AG Opinion – Subsidies paid by a fund to specific service providers for a particular service are included in the taxable amount 5 months ago
European Union Comments on ECJ 314/22: Member state CAN limit the time for applying for VAT bad debt relief BUT it cannot be too burdensome for the taxpayer 5 months ago
Switzerland Vehicle Subscription Services: Tax Treatment and Legal Considerations for Customers and Providers 5 months ago
Italy Cassation confirms VAT exclusion for partial payment of credit in bankruptcy proceedings. 5 months ago
European Union Comments on ECJ C-314/22: Conditions for reducing the VAT taxable amount not always in conflict with EU law 5 months ago
Germany Monthly Updated Overview of VAT Conversion Rates 2024 According to BMF Letter of 1 March 2024 5 months ago
Russia Charging VAT on Non-Monetary Advance Payments: Important Clarification from Ministry of Finance 5 months ago
BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – Judgment – Member states can impose a preclusion period for VAT refund requests due to non-payment 5 months ago
Czech Republic VAT Exclusion from Real Estate Acquisition Tax Base: New Developments and Refund Opportunities 5 months ago
BelgiumEuropean Union Flashback on ECJ cases C-18/92 (Bally) – Percentage withheld by credit card company does not reduce taxable amount 5 months ago
European UnionGermany Flashback on ECJ cases C-38/93 (Glawe) – Taxable Amount for Gaming Machines: Stakes Excluding Winnings Proportion 5 months ago
European Union Comments on ECJ C-377/23: One hundred or one hundred with an understated rate on the invoice for the consumer? 5 months ago
European UnionPortugal ECJ C-377/23 (Sancra) – Order – VAT assumed to be included in wrongly 0% rated invoice 5 months ago
European UnionUnited Kingdom The Impact of Transfer Pricing Adjustments on VAT: A UK Perspective 5 months ago
European UnionRomania Arcomet Towercranes: CJEU Reference on VAT and Transfer Pricing Adjustments 5 months ago
European Union VAT Obligations and Documentation Requirements for MNCs in the EU: CJEU Referral Insights 5 months ago