European UnionGermany ECJ C-269/20 (Finanzamt T) – Judgment – Controlling company may be the only taxable person of a VAT group 01 December 2022
European UnionGermany ECJ C-141/20 (Norddeutsche Gesellschaft für Diakonie mbH) – Judgment – VAT group: Controlling member may be the only representative of a VAT group 01 December 2022
United Arab Emirates VAT obligations for Artists & Social Media Influencers in the UAE 30 November 2022
United Arab Emirates FTA Publishes New Amendments to the UAE VAT Executive Regulations 26 November 2022
United Kingdom Northumbria Healthcare NHS Foundation Trust: Whether person taxable – public authority required to charge VAT on car parking 26 November 2022
AustriaEuropean Union Flashback on ECJ Cases C-284/04 (T-Mobile Austria and Others) – Auctioning of the UMTS licences is not a taxable transaction 26 November 2022
European UnionUnited Kingdom Flashback on ECJ Cases C-369/04 (Hutchison 3G and Others) – Auctioning of the UMTS licences is not a taxable activity 26 November 2022
Netherlands Delivery of parcels in the capacity of entrepreneur by deploying resources similar to traders 22 November 2022
United Arab Emirates Amended VAT executive regulations include new e-commerce requirements 19 November 2022
United Arab Emirates UAE announces services for natural persons serving as members of boards of directors will not be subject to VAT 19 November 2022
United Arab Emirates Director fees will no longer be subject to VAT in the UAE as of Jan 1, 2023 18 November 2022
European Union VAT Persons in the Sharing Economy: The Taxable, the Non-Taxable, and the In-Between – Part I 18 November 2022
European Union Comments on ECJ C-612/21: AG outlines frameworks for assessment of VAT consequences for Polish government program for solar panels 17 November 2022
European Union Comments on ECJ C-612/21: AG Opinion – Installation of solar panels programme – whether municipality acting as a taxable person – taxpayer win 16 November 2022
European Union Comments on ECJ C-616/21: AG Opinion – Asbestos removal program – whether municipality acting as a taxable person – taxpayer win 16 November 2022
European UnionPoland ECJ C-612/21 Gmina O. (Municipality of O.) – AG Opinion – Is a municipality a taxable person due to a project to increase the proportion of renewable energy sources? 10 November 2022
European UnionPoland ECJ C-616/21 Gmina L. (Municipality of L.) – AG Opinion – Is a municipality a taxable person due to implementing a programme for the removal of asbestos? 10 November 2022
Poland NSA did not pass a resolution on whether the company is the successor of the natural person making the in-kind contribution 08 November 2022
Belgium Circular 2022/C/99: Refund of value added tax to taxable persons established in a Member State other than the Member State of refund 08 November 2022
European UnionSweden Flashback on ECJ Cases C-480/10 (Commission v Sweden) – Sweden may limit VAT grouping to providers of financial services and insurance services 04 November 2022