European UnionGermany Flashback on ECJ Cases – C-102/08 (SALIX Grundstücks-Vermietungsgesellschaft) – Taxable person if distortion of competition 18 August 2022
United Kingdom HMRC VAT Taxable Person Manual: Agency and disbursements: how to distinguish agency: the six indicating factors 29 July 2022
United Kingdom VAT’s trickiest borderline – HMRC Brief 10 (2022) on business and non-business activities 26 July 2022
European UnionItaly ECJ C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – Questions – Status of taxable person and right to deduct VAT if taxable transactions are too low 20 July 2022
Sweden Clarification: A community association will not be taxable for the purchase of construction services 08 July 2022
Poland Activities performed between the head office member of the VAT group and its branch in Poland are subject to VAT 05 July 2022
New Zealand New Zealand Tax Agency Issues Technical Decision Clarifying GST Treatment for Private Recreational Activity 21 June 2022
Netherlands Horse trader demonstrates VAT entrepreneurship, but is not the buyer of one horse 19 June 2022
European UnionSpain Flashback on ECJ Cases – C-154/08 (Commission v Spain) – Services rendered by the ‘registradores de la propiedad’ are subject to VAT 18 June 2022
European UnionUnited Kingdom Flashback on ECJ cases C-255/02 (Halifax and Others) – Abuse of law 18 June 2022
United Kingdom New guidance on its approach to determining whether activities form part of a business for VAT purposes 15 June 2022
United Kingdom Revenue & Customs Brief 10 (2022): VAT – business and non-business activities 09 June 2022