European UnionLuxembourg Absence of VAT on Directors’ Fees: CJEU Decision and Implications for Luxembourg 6 months ago
European UnionLuxembourg Comments on ECJ C-288/22: New VAT Rules on Directors’ Fees in Luxembourg 6 months ago
Poland VAT Treatment of Plastic Single-Use Packaging Fees: How to Show on Invoices or Receipts? 7 months ago
Denmark Clarification on Inclusion of Production Fees in VAT Base – Tax Authority’s Directive 7 months ago
European Union ECJ C-808/23 (Högkullen) – Questions – Taxable amount of services provided by a parent company to its subsidiaries 7 months ago
Croatia Croatia Implements Amendments to VAT Rules, Increasing Thresholds and Introducing New Measures 7 months ago
Germany Monthly Updated Overview of VAT Conversion Rates 2023 According to BMF Letter of 2 January 2024 7 months ago
Pakistan FBR Grants Enhanced Authority to Determine Customs Value for Streamlined and Fair Valuation Process 7 months ago
European UnionPoland ECJ VAT C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Compensation for Public Transport Services 7 months ago
AustriaEuropean Union New case C-622/23: Court of Justice to Decide on VAT Application to Unfulfilled Construction Contracts 7 months ago
Sweden Swedish Tax Agency re Prize money and similar compensation for participants in competitions 7 months ago
Brazil New Judgments at Superior Court of Justice Regarding PIS, COFINS, and ICMS-ST Calculation Bases 7 months ago
Germany VAT Treatment of Parking Management Contracts: EU Court Ruling and Changes to Guidelines 7 months ago
Germany Taxable Lump Sum for Protective Masks: Judgment of the Lower Saxony Fiscal Court 7 months ago
European UnionGermany ECJ Ruling: No Additional VAT Liability for Incorrectly Overstated Invoices to End Consumers 8 months ago
Caribbean Netherlands Refunds on ABB: Unpaid Invoices and Discounts – Important Year-End Reminder 8 months ago
AustriaEuropean Union ECJ VAT Case C-622/23 (RHTB) – Questions – VAT Implications in Work Contract Cancellations 8 months ago
Spain Taxable base. Subsidies linked to price. Central Court’s doctrine is considered to have been superseded 8 months ago
Spain Criteria for Including Subsidies in the Taxable Base of VAT: Directly Linked to Price 8 months ago
United Kingdom Simple Energy Ltd – FTT – Refer a friend scheme – whether £50 credit was a discount – no – taxpayer loss 8 months ago