Tag - Taxable person

Netherlands

X does not carry out any preparatory acts and is not a taxable person for VAT purposes

3 months ago

European Union United Kingdom

Flashback on ECJ cases C-359/97 (Commission v United Kingdom) – UK Failed to Levy VAT on Toll Roads

3 months ago

Sweden

VAT Implications for Transactions Between Partners and Partnerships in Sweden

3 months ago

Italy

EU Court Rules on National VAT Credit Legislation for Inactive Businesses

3 months ago

Luxembourg

Luxembourg Court Nullifies VAT on Directors’ Fees, Sets Precedent

3 months ago

Netherlands

Dutch Court Denies VAT Deduction Claim Due to Lack of Economic Activity

3 months ago

Denmark

Tax Authority Upholds Increased VAT Liability on Property Sales

3 months ago

Luxembourg

District Court Rules VAT Assessment on Director Fees Void in Luxembourg

3 months ago

Poland

VAT Deduction Rights for Municipal Expenditures: Court Ruling Clarifies Public vs. Business Activities

3 months ago

Netherlands

VAT entrepreneurship does not end after the end of the rental: delivery of the property taxed with VAT

3 months ago

Austria

Austrian Federal Court Allows Input Tax Deductions for Rental Business Activities

3 months ago

Bulgaria

Relief for Municipalities: VAT Reduction for Water Infrastructure Projects, Urges Mayor of Sredets

3 months ago

Norway

Norwegian Tax Administration Decision: VAT Clarification for Road Facility Construction Costs

3 months ago

Iceland

Icelandic Tax Guidelines for Podcasters: Income Declaration, VAT, and Commercial Operation Criteria

3 months ago

New Zealand

Understanding the Impact of GST on Land Transactions: A Comprehensive Guide by the Commissioner

3 months ago

United Kingdom

Government reviewing responses to VAT consultation and Court of Appeal decision on private hire vehicles.

4 months ago

VATupdate VAT GST sales tax Swim pool water sport

United Kingdom

Understanding VAT Rules for Community Amateur Sports Clubs: HMRC Guidance

4 months ago

Taiwan

Reporting Sales of Real Estate and Business Tax Obligations for Individuals in Taiwan

4 months ago

European Union Webinars / Events

Podcast: EU VAT Directive 2006/112/EC Explained: The concept of ”Taxable persons”

4 months ago

Germany

Interpretation of § 2b UStG: School contribution not subject to VAT – Mecklenburg-Vorpommern Ministry ruling

4 months ago

United Kingdom

Updated HMRC Manual: VAT Business/Non-Business Definitions and Implications for Various Organizations

4 months ago

Netherlands

One-time Margin Goods Seller: Is Also a Reseller?

4 months ago

United Kingdom

VAT Business/Non-Business Manual: HMRC Internal Guidance for VAT Purposes and Tax Operation

4 months ago

India

High Court Stays GST on License Fees Collected by State Electricity Regulatory Commission

5 months ago

Netherlands

Land purchase activities: entrepreneur for VAT

5 months ago

Italy

Public contributions to companies not subject to VAT if acting as mere intermediary

5 months ago

Spain

Deduction re Vehicle Transport Card in the Name of an Individual

5 months ago

Netherlands

Court ruling on entrepreneur’s VAT status: lack of economic activities leads to denial of VAT refunds

5 months ago

Switzerland

Draft Practice Adjustments: Exempted Services from Tax (Community) – Call for Comments

5 months ago

Netherlands

Court of North Holland Decision on VAT Entrepreneurship in Sale of Building Plots.

5 months ago

Poland

Tax Interpretation: Municipality’s Right to Deduct VAT from Boiler Room Modernization Expenses

5 months ago

Netherlands

Court of Appeal Amsterdam Decision Date 15-08-2024: Taxpayer not acting as government entity in waste separation.

5 months ago

Germany

State grants for local public transport not subject to VAT, full input VAT deduction allowed.

5 months ago

Tag - Taxable person

X does not carry out any preparatory acts and is not a taxable person for VAT purposes

Flashback on ECJ cases C-359/97 (Commission v United Kingdom) – UK Failed to Levy VAT on Toll Roads

VAT Implications for Transactions Between Partners and Partnerships in Sweden

EU Court Rules on National VAT Credit Legislation for Inactive Businesses

Luxembourg Court Nullifies VAT on Directors’ Fees, Sets Precedent

Dutch Court Denies VAT Deduction Claim Due to Lack of Economic Activity

Tax Authority Upholds Increased VAT Liability on Property Sales

District Court Rules VAT Assessment on Director Fees Void in Luxembourg

VAT Deduction Rights for Municipal Expenditures: Court Ruling Clarifies Public vs. Business Activities

VAT entrepreneurship does not end after the end of the rental: delivery of the property taxed with VAT

Austrian Federal Court Allows Input Tax Deductions for Rental Business Activities

Relief for Municipalities: VAT Reduction for Water Infrastructure Projects, Urges Mayor of Sredets

Norwegian Tax Administration Decision: VAT Clarification for Road Facility Construction Costs

Icelandic Tax Guidelines for Podcasters: Income Declaration, VAT, and Commercial Operation Criteria

Understanding the Impact of GST on Land Transactions: A Comprehensive Guide by the Commissioner

Government reviewing responses to VAT consultation and Court of Appeal decision on private hire vehicles.

Understanding VAT Rules for Community Amateur Sports Clubs: HMRC Guidance

Reporting Sales of Real Estate and Business Tax Obligations for Individuals in Taiwan

Podcast: EU VAT Directive 2006/112/EC Explained: The concept of ”Taxable persons”

Interpretation of § 2b UStG: School contribution not subject to VAT – Mecklenburg-Vorpommern Ministry ruling

Updated HMRC Manual: VAT Business/Non-Business Definitions and Implications for Various Organizations

One-time Margin Goods Seller: Is Also a Reseller?

VAT Business/Non-Business Manual: HMRC Internal Guidance for VAT Purposes and Tax Operation

High Court Stays GST on License Fees Collected by State Electricity Regulatory Commission

Land purchase activities: entrepreneur for VAT

Public contributions to companies not subject to VAT if acting as mere intermediary

Deduction re Vehicle Transport Card in the Name of an Individual

Court ruling on entrepreneur’s VAT status: lack of economic activities leads to denial of VAT refunds

Draft Practice Adjustments: Exempted Services from Tax (Community) – Call for Comments

Court of North Holland Decision on VAT Entrepreneurship in Sale of Building Plots.

Tax Interpretation: Municipality’s Right to Deduct VAT from Boiler Room Modernization Expenses

Court of Appeal Amsterdam Decision Date 15-08-2024: Taxpayer not acting as government entity in waste separation.

State grants for local public transport not subject to VAT, full input VAT deduction allowed.

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