BelgiumEuropean Union Comments on ECJ C-418/22 : VAT fines: judgment of the CJEU of 17 May 2023 12 June 2023
United Kingdom HMRC Policy paper: VAT liability of digital publications — Supreme Court decision in News Corp and Ireland Ltd 12 June 2023
Poland Installation of solar collectors carried out by the commune from European funds without VAT 08 June 2023
Australia Advice under development – ATM fees and credit, debit and prepaid card surcharges [updated] 07 June 2023
United States Minnesota: New Law Imposes Retail Delivery Fee on Some Items Delivered to In-State Customers 05 June 2023
United States Colorado DOR Says Taxable Telecom Includes Call Conferencing and Stresses 30-Day Bundled Services Deadline 05 June 2023
Netherlands The option to donate unused MBs does not lead to a VAT refund on subscription fees 05 June 2023
India Services rendered to holding company under an agreement does not make the service provider an intermediary 05 June 2023
Netherlands Information service with mobile subscription is not a separate service for VAT 04 June 2023
Netherlands The telephone shop owes VAT on the delivery of the telephone ‘on installment’ via the provider 02 June 2023
United States Tennessee Rules that Memberships to Live and On-Demand Fitness Classes are Subject to Sales Tax 01 June 2023
Luxembourg VAT and company cars – Circular Letter 807 bis dated 28 April 2023 seeking to provide additional guidance to taxpayers 31 May 2023
Luxembourg New circular addresses VAT consequences of employers providing company cars to staff 31 May 2023
European Union Comments on ECJ C-282/22: VAT treatment of supply at electric vehicle charging points 31 May 2023
Russia Ministry of Finance of Russia explains the features of VAT exemption for brokerage services 26 May 2023
European Union Comments on ECJ C-418/22: Penalty for failure to submit returns – whether input tax should be taken into account – validity of penalty – taxpayer loss 26 May 2023
European Union Comments on ECJ C-418/22: A flat-rate fine of 20% of the VAT amount, due before the deductible VAT was credited are not precluded 26 May 2023