New Zealand GST: Directors and board members providing their services through a personal services company 21 June 2023
European UnionGermany Flashback on ECJ Cases – C-442/05 (Zweckverband …. ) – Terms “supply of water” and “water distribution” respectively – Reduced VAT rate 20 June 2023
Sweden VAT on taxed financing grants in the construction of garage of the community association 13 June 2023
Netherlands According to the court, limited partnerships are sole proprietorships that perform VAT-taxed services 08 June 2023
Sweden The position “The concepts of taxable person and economic activity – VAT consequences for non -profit associations” should no longer be applied 07 June 2023
Poland The right of the commune to fully deduct input VAT on invoices documenting expenditures for the construction of the marketplace 06 June 2023
Netherlands Legislative proposal for the Implementation of the Small Businesses Regulations Act adopted 05 June 2023
India Services rendered to holding company under an agreement does not make the service provider an intermediary 05 June 2023
Netherlands Court of North Holland: A limited partnership that acts as an investment fund does not qualify as a VAT entrepreneur 03 June 2023
Netherlands Arnhem-Leeuwarden Court of Appeal: Taxpayer, either individually or together with his spouse, an entrepreneur? 26 May 2023
European UnionPoland ECJ C-182/23 (Makowit) – Questions – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT 24 May 2023
European Union Comments on ECJ C-612/21 & C-616/21: Polish municipalities do not perform VAT-taxable services 09 May 2023
European Union Compatibility of the Italian tax regime for short-term property rentals with EU law 09 May 2023
Canada Indirect Tax Talks: Key GST/HST and QST rules for investment limited partnerships 20 April 2023
Netherlands The municipality is a VAT entrepreneur for the separate collection of packaging waste 20 April 2023