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
EstoniaEuropean Union Council of the EU approves higher registration threshold for small businesses in Estonia 02 March 2021
European Union On VAT and public entities (one more dose of lack of neutrality), comment on case C-604/19 of the ECJ 28 February 2021
European UnionHungary Flashback on ECJ Cases C-182/17 (Nagyszénás Településszolgáltatási Nonprofit Kft.) – Company of a municipality to which public tasks are assigned – Concept of “public body” 27 February 2021
European UnionPoland ECJ C-604/19 (Gmina Wrocław) – Judgment – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods 25 February 2021
Spain Treasury will strengthen control over the operations of the self-employed and SMEs in 2021 22 February 2021
Netherlands Development organization aimed at structural poverty reduction in third world countries, not a VAT entrepreneur 22 February 2021
European UnionFrance VAT Committee – Working Paper 1002 – Consultation from France on VAT Grouping 10 February 2021
United Kingdom HM Treasury Calls for Evidence on VAT Challenges of the Sharing Economy 03 February 2021