South Africa Frequently Asked Questions on BGRs 40 and 41: Non-executive Directors (VAT and PAYE) (Issue 2) 18 October 2022
European Union Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9) – Transactions between head offices and branches 28 September 2022
European UnionGermany ECJ C-344/22 (Gemeinde A)- Questions – Municipality “spa tax” economic activity/taxable person? 26 September 2022
United Arab Emirates Disclosed and Undisclosed Agencies and Tax Treatment under UAE VAT 22 September 2022
BelgiumEuropean Union Flashback on ECJ cases C-8/03 (BBL) – Investment companies with variable capital (SICAVs) have the status of a taxable person 14 September 2022
European Union Comments on ECJ C-288/22 (Question) – Director’s remuneration subject to VAT? 13 September 2022
Germany Construction works in terms of VAT and construction withholding tax according to the Ministry of Finance 09 September 2022
European Union Comments on ECJ C-288/22 (Question) – VAT on Director Fees: end of the story? 08 September 2022
Netherlands Supply of a new-build home does not result in status of VAT taxable person 06 September 2022
Netherlands Association of motorcycle enthusiasts does not have to file a VAT return 06 September 2022
European Union Comments on ECJ C-288/22 (Questions) – Is the application of VAT on directors’ fees legitimate? 05 September 2022
European UnionNetherlands Flashback on ECJ Cases – C-355/06 (van der Steen) – An individual who is the sole shareholder and sole director of a private limited company is not a taxable person 31 August 2022
European UnionLuxembourg ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Questions – Is a Member of the Board of Directors of a Public Limited Company a Taxable Person? 30 August 2022