European Union Comments on ECJ C-695/20: Validity of Article 9a of Council Implementing Regulation 282/2011 confirmed 04 March 2023
European Union Comments on ECJ C-695/20: EU VAT rules for platform operators facilitating digital services are valid 03 March 2023
European Union Comments on ECJ C-695/20: Online Platform, Such as Only Fans, is Responsible for VAT on the Full Amount Collected from Customers 02 March 2023
European UnionUnited Kingdom Comments on C-695/20 (Fenix International): OnlyFans loses UK VAT fight at EU top court 01 March 2023
European Union Comments on ECJ C-729/21: TOGC regime could apply to the transfer of a shopping centre by a project developer 27 February 2023
European Union Comments on ECJ C-729/21: The sale of a leased property is a transfer of going concern for VAT purposes 27 February 2023
European Union Comments on ECJ C-519/21: VAT rules for association contracts without legal personality in Romania 27 February 2023
European UnionNetherlands Flashback on ECJ cases C-378/02 (Waterschap Zeeuws Vlaanderen) – Public authority – Transaction engaged in as taxable person and transaction engaged in as non-taxable person – Right to adjustment and deduction 26 February 2023
European Union Comments on ECJ C-729/21: Transfer of a leased real estate property by a developer can qualify as TOGC 25 February 2023
European Union Comments on ECJ C-729/21: Sale of branch of activity: mandatory VAT regime? 24 February 2023
India CBIC clarified a person registered as composition taxpayer cannot issue taxable invoice and can neither collect GST from his customers nor can claim ITC on his purchases 23 February 2023
European Union Comments on ECJ C-519/21: VAT not deductible in case of late registration of partnership 21 February 2023
European Union Comments on C-519/21: Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax 20 February 2023
European Union Comments on C-519/21: Right to deduct VAT even if status of taxable person can not be established 20 February 2023
India CBDT directs DGIT (Systems), New Delhi, to furnish the response to TN Govt in the form of flag based on Taxpayers status 19 February 2023
European UnionRomania ECJ VAT C-519/21 (DGRFP Cluj) – Judgment – Right to deduct VAT even if status of taxable person can not be established 16 February 2023
European UnionSweden ECJ C-60/23 (Digital Charging Solutions) – Questions – Charging electric vehicles 15 February 2023
European UnionSweden Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles 13 February 2023
Netherlands The regional support center home care organization owes VAT for mediation between care recipients and care providers 12 February 2023
Norway E-mobility – a new sector in strong growth: VAT aspects of electric car charging from an EU perspective 11 February 2023
European UnionGermany ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable? 09 February 2023
Luxembourg Director Fees: VAT or not VAT? Experiences from Luxembourg and other selected EU Countries 04 February 2023