Denmark Article: The Danish VAT Grouping Scheme and its compatibilitywith the EU VAT Directive 27 April 2021
India Ahemdabad Municipal Transport Services not liable to pay GST under RCM on receipt of security services being local authority 27 April 2021
European Union ECJ: Are tax authorities allowed to exclude persons from forming a VAT group? 23 April 2021
European Union ECJ rules that the VAT Directive precludes national rules prohibiting a partnership from VAT grouping 21 April 2021
Poland Question to ECJ: VAT taxation of subsidies for Renewable Energy Sources projects 21 April 2021
European UnionLuxembourg ECJ C-846/19 (EQ) – Decision – Mandates in connection with custody and guardianship cases is an Economic activity – principle of the protection of legitimate expectations? 15 April 2021
Sweden Taxable person – demarcation between economic activity and private activity, VAT 14 April 2021
European UnionNetherlands Flashback on ECJ Cases C-520/14 (Gemeente Borsele and Staatssecretaris van Financiën) – An authority providing transport services for schoolchildren is not a taxable person 11 April 2021
Poland Polish Supreme Court confirms findings of CJEU Danske Bank case are applicable to VAT settlements of Polish branches 08 April 2021
European Union VAT group : VAT on services provided by head-office to fixed establishment / branch 21 March 2021
European Union ECJ Skandia & Danske: Transactions between head office and permanent establishment taxable for VAT due to presence of a fiscal unity 17 March 2021
European UnionSweden CJEU holds ‘Reverse Skandia’ principles apply (ECJ C-812/19 Danske Bank) 16 March 2021
European UnionFrance Flashback on ECJ cases C-388/11 (Le Crédit Lyonnais) – Taxpayer is not allowed to take into account the turnover of foreign branches for VAT refunds 15 March 2021
European UnionPoland Flashback on ECJ Cases C-276/14 (Gmina Wroclaw) – Municipal budgetary entities cannot be regarded as taxable persons 12 March 2021
European Union Roadtrip through ECJ Cases – Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group 11 March 2021
European UnionSweden ECJ case C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons 11 March 2021
United Arab Emirates Supplies and services provided by artists and social media influencers for a consideration are subject to VAT 11 March 2021
United Kingdom HMRC Policy paper Revenue and Customs Brief 23 (2015): VAT grouping rules and the Skandia judgment 09 March 2021
United Arab Emirates VAT applicable for services provided by artists, influencers, says Federal Tax Authority 08 March 2021
European UnionPoland ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Questions – Treating agricultural spouses as one, or separate VAT taxable persons 06 March 2021