Sweden Assignments as a board member in limited companies and associations – independently run business, VAT 22 June 2021
United Kingdom HMRC internal manual: VAT Taxable Person Manual – agency and disbursements: revenue risks associated with agency 16 June 2021
Australia Is the supply of a burial right in respect of a public cemetery subject to GST? 11 June 2021
AustriaEuropean Union Flashback on ECJ Cases C-219/12 (Finanzamt Freistadt Rohrbach Urfahr) – The operation of solar panels falls under the concept of ‘economic activities’, input VAT deduction possible 02 June 2021
Netherlands Entrepreneur for outsourcing staff to a home care institution, not a VAT fiscal unity 02 June 2021
Italy Ruling Answer #217: Identification of the purchases under a contract for the provision of intra-Community services 22 May 2021
Italy Ruling #220: VAT grouping – Internal transfers between SGR participating in the VAT Group and real estate funds 19 May 2021
Poland Proposed economic stimulus plan includes tax measures (COVID-19) includes proposal on VAT grouping 18 May 2021
Slovenia VAT Identification and obligations of foreign taxable persons – Detailed description 18 May 2021
European UnionHungary Flashback on ECJ Cases C-324/11 (Tóth) – Right to deduct VAT if the business operator’s licence of the issuer of the invoice had been withdrawn 16 May 2021
European Union The tax authorities versus bloggers and vloggers – The Court of Justice remains the arbitrator 08 May 2021
United Arab Emirates Federal Tax Authority has issued a revised VAT Public Clarification on VAT registration of ‘Sole Establishments’ 07 May 2021
Netherlands Members of Supervisory Boards and various committees do not qualify as VAT entrepreneurs 07 May 2021
Netherlands Commissaris and member objection advisory committee not always VAT entrepreneur 03 May 2021
Spain Article – The special VAT regime for groups of entities: an analysis of the Spanish experience in the light of its evolution legislation 27 April 2021
European Union Purpose and characteristics of the VAT group regime as provided for by the recast directive (directive 2006/112 / EC) 27 April 2021