European Union Comments on ECJ C-461/21: Romanian withholding tax for non-residents in violation of EU law 11 months ago
BulgariaEuropean Union ECJ C-314/22 (Consortium Remi Group’ AD) – AG Opinion- The limitation period to reduce taxable amount in case of non-payment cannot start until the debt is deemed irrecoverable 11 months ago
European UnionRomania ECJ C-461/21 (Cartrans Preda) – Judgment – Exemption for (transport) services to imported goods also if documents prescribed by national regulations are not available 11 months ago
South Africa Tax Agency Issues General Ruling Clarifying VAT Treatment of Cash Transaction Rounding Differences 11 months ago
Ukraine VAT taxation base in case of import of goods via international postal and express shipments 11 months ago
European UnionUnited Kingdom Flashback on ECJ cases C-86/99 (Freemans) – Discount obtained at the time the action is performed – Price reduction after the action has taken place 11 months ago
European UnionGermany Flashback on ECJ cases C-380/99 (Bertelsmann) – The taxable amount for the supply of a bonus in kind includes the delivery cost 11 months ago
Russia How to determine the VAT base when buying goods from a foreign supplier for currency 11 months ago
European Union Comments on ECJ C-180/22: VAT on Intra-Community Acquisitions counts for margin scheme 11 months ago
European Union Comments on ECJ C-180/22: Explanation of the tax authorities on VAT in the case of intra-Community acquisition of a work of art 11 months ago
Poland Ruling – No right to deduct input VAT on expenses related to the implementation of the project – asbestos removal 12 months ago
European UnionGermany Comments on ECJ C-180/22 (Mensing II): Application of the margin scheme: VAT paid in respect of the intra-Community acquisition does not reduce the taxable amount 12 months ago
Poland Ruling: Determination of the tax base for re-invoicing costs related to consumed electricity 12 months ago
Ukraine Is a conditional sale included in the total volume of taxable transactions with VAT? 12 months ago
Italy Ruling 405: Methods of determining the VAT taxable amount of the supply of a building within a leasing relationship 12 months ago
European Union Comments to ECJ C-180/22: ECJ sets out the rules for applying VAT to trade in works of art 12 months ago
Argentina Argentina applies tax on purchases of foreign currency in new transactions, provides preferential foreign-exchange rate to certain exported goods 12 months ago
European UnionGermany ECJ Customs C-307/23 (G GmbH) – Questions – Must the cost of production of printing templates for labels be added to the transaction value? 12 months ago
Germany VAT treatment of “market fees” charged by an agricultural producer cooperative (Erzeugergenossenschaft) 21 July 2023