United Kingdom UK Tribunal Rules on VAT for Free Educational Services Funded by Government 4 months ago
European Union Comments on ECJ C-248/23: Hungarian ‘medicine tax’ is to be treated as ‘discount’ for VAT purposes 4 months ago
European Union Comments on ECJ C-622/23: Cancelled contract – disputed remuneration – whether subject to VAT 4 months ago
European Union Comments on ECJ C-622/23: Unilateral termination? Watch out for VAT pitfalls! 4 months ago
United Kingdom Rebates paid to UK government by medicines supplier to NHS lead to VAT refund 4 months ago
European Union Comments on ECJ C-622/23: European Court Confirms VAT on Contract Termination Fees in RHTB Case 4 months ago
European Union Comments on ECJ C-622/23: Compensation for dissolved service is subject to VAT levy 4 months ago
European Union ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC 4 months ago
European Union Comments on ECJ C-622/23: VAT Liability After Unilateral Contract Termination in Construction Projects 4 months ago
United Kingdom TalkTalk’s VAT Appeal Dismissed: Discount for Prompt Payment Not Applicable to All Customers 4 months ago
AustriaEuropean Union ECJ VAT Case C-622/23 (RHTB) – Judgment – VAT Implications in Work Contract Cancellations 4 months ago
New Zealand Taxation of Accommodation Provided to Employee: Market Rental Value vs. Free of Charge Argument 4 months ago
United States Understanding Sales Tax for Discounts: A Guide from California Retailers Association 4 months ago
Norway Amendment to Value Added Tax Regulations: Definition of Insignificant Value – Effective 01.01.2025 4 months ago
European Union Comments on ECJ case C-603/24: VAT Treatment of Transfer Pricing Adjustments: Stellantis Portugal Case 4 months ago
France Important VAT decisions by the State Council on “no-shows” in the hotel industry. 5 months ago
Spain Legal Increase of Tax Rates and Cash Basis Criteria for Food: Applicable Type at Time of Accrual 5 months ago
Spain Supreme Court Upholds Exclusion of Reduction in VAT Base for Related Party Credits 5 months ago
BelgiumEuropean Union Flashback on ECJ cases C-131/91 (“K” Line Air Service Europe BV v Eulaerts NV and Belgian State) – Belgian Minimum VAT Assessment on Cars Invalid 5 months ago
Germany Monthly Updated Overview of VAT Conversion Rates 2024 as per BMF Letter dated 1 November 2024 5 months ago
Italy Treatment of sums paid by a Company for a photovoltaic park project – VAT implications 5 months ago
Italy Clarifications from the Revenue Agency on cash contributions for photovoltaic system installation 5 months ago
United Kingdom Boehringer Ingelheim Ltd – FTT – DHSC Payments Impact on VAT and Taxable Amount 5 months ago
United Kingdom HMRC Guidance: Prepare to work out the customs value of your imported goods 5 months ago
United Kingdom Understanding and Calculating Customs Value for Imported Goods: A Guide for Importers and Clearing Agents 5 months ago
United Kingdom Guidance on Accounting for Buying Commission in Customs Value and Import VAT for Importers 5 months ago
United Kingdom Boehringer Ingelheim: Tribunal Rules in Favor of VAT Rebates on Pharma Supplies to NHS 5 months ago
United States Revised Notice on Tax Treatment of Casino Complimentary Items and Discounts 5 months ago
United Kingdom Boehringer Ingelheim Ltd v Commissioners for HM Revenue and Customs: VAT Appeal Decision 2024 5 months ago
United Kingdom Tribunal Rules in Favor of Boehringer Ingelheim on VAT Repayment under Price Control Schemes 5 months ago