AustriaEuropean Union Flashback on ECJ Cases – C-340/15 (Nigl and Others) – Partnerships marketing products under a common brand name and through a limited liability company – Concept of independent undertakings 01 September 2021
European UnionItaly Flashback on ECJ Cases – C-162/07 (Ampliscientifica and Amplifin) – Application of VAT grouping requires prior consultation by that State of the VAT Committee 26 August 2021
Poland Services provided from a Polish branch to the main establishment which is part of a VAT group in another Member State qualifies as taxable services provided to the VAT group 17 August 2021
Hungary Registered office, permanent establishment, branch office, document storage location, place of central administration 16 August 2021
India IIM is Government entity and liable to pay GST under RCM on receipt of legal services: AAR 09 August 2021
India LLPs are not covered under the definition of ‘body corporate’ not liable to pay service tax under RCM 06 August 2021
Netherlands The provision of sports accommodation to schools does not constitute a service for consideration 25 July 2021
United Kingdom HMRC Policy paper: VAT Grouping – Establishment, Eligibility, and Registration Call for Evidence 20 July 2021
Germany BMF: Supervisory board members is taxable person if at least 10% of the total remuneration is variable 17 July 2021
European UnionGermany Flashback on ECJ Cases C-93/10 (GFKL Financial Services) – Purchases of defaulted debts at a price below their face value is not a taxable transaction/economic activity 16 July 2021
Netherlands Clarity about VAT position of supervisory directors, supervisors and committee members 08 July 2021
Sweden Position taken: VAT consequences for those who have a photovoltaic system on their property 03 July 2021