Ukraine Inclusion of VAT amount in determining the taxable object for corporate income tax in Ukraine 10 months ago
European Union Comments on ECJ C-461/21: ECJ on proof of VAT exemption for transport services 10 months ago
Poland VAT on Scientific Grants: Individual Interpretation after Court Ruling – Correct and Incorrect Positions 10 months ago
Belgium Circular 2023/C/72 on the place of taxation for VAT purposes of the provision of a commercial vehicle to a staff member in a cross-border context 10 months ago
DenmarkEuropean Union Council of EU authorizes Denmark to apply VAT flat-rate scheme on private use of business cars 10 months ago
United Kingdom VAT Due on All Payments Received by Internet Business Acting as Principal, Not Agent 10 months ago
Poland Photovoltaics in Companies: Prosumer Deposit and VAT Implications for VAT-Paying Businesses 10 months ago
Thailand Thailand Announces Director-General of the Revenue Department’s Announcement on Value Added Tax (Version 252) 10 months ago
Poland Does the registration amount for registering VAT on the returned amount of excess VAT increase? 10 months ago
European Union Comments on ECJ C-461/21:Transport services within the European Union following import may be exempt from VAT 10 months ago
BulgariaEuropean Union ECJ Customs C-770/21 (OGL-Food Trade Lebensmittelvertrieb) Judgement – Customs valuation & concept of of related parties 10 months ago
Ukraine Are the amounts of taxes and fees not included in the VAT tax base, but included in the price of goods/services, indicated in the tax invoice? 10 months ago
Turkey Status of VAT in Exchange Rate Difference, Turnover Premium and Price Difference Invoices for Goods Subject to Exported Recorded Delivery 10 months ago
Taiwan Govt reminds: If royalties are payable for imported goods, they should be proactively included in the dutiable value 10 months ago
Brazil Injunctions fuel a discourse on the exclusion of ICMS from PIS/Cofins calculation 10 months ago
European UnionGermany ECJ on Margin Taxation: VAT on Intra-Community Acquisitions does Not Reduce the Tax Base 10 months ago
European UnionGermany Comment on ECJ C-180/22: VAT Inclusion in Taxable Amount for Intra-Community Transactions Clarified 10 months ago
European Union Comments on ECJ C-461/21: Transport upon Import: Court of Justice demands Proof of Exemption! 10 months ago
European Union Comments on ECJ C-461/21: Registration of import activity does not automatically mean that the cost of transportation is included in the VAT taxable amount 10 months ago
European Union Comments on ECJ C-461/21: Transport services VAT exempt because already in import tax base? You will need to prove it! 11 months ago
European Union Summary of the ECJ Case C-461/21 (Cartrans) – VAT exemption for carriage services connected with the importation of goods 11 months ago
India Value of supply in case of online gaming including online money gaming & actionable claims in case of casino’s 11 months ago
European Union Comments on ECJ C-314/22: Bulgarian conditions for reducing the taxable amount are contrary to EU law according to AG 11 months ago