Italy Ruling 323: Sending the EU replacement assets as part of the warranty it outside scope 10 May 2023
European Union Comments on ECJ C-282/22: Charging an electric car is selling a good, not a service 09 May 2023
European Union Comments on ECJ C-677/21: Treatment of charges made by distribution network operator in the absence of an individual entering into a contract with acommercial supplier 09 May 2023
United States Wisconsin DOR Summarizes Ruling on Taxability of Online Platform’s Secondary Ticket Sales 09 May 2023
United States Michigan: Notice Explains Implementation of New Law Exempting Delivery and Installation Charges 09 May 2023
Italy Ruling 323: VAT regulations on repair and replacement of products (and/or their components) under warranty 09 May 2023
Austria Administrative Court: VAT implications of Sale of Medical Waste by Hospitals to Scrap Dealers 09 May 2023
European Union Comments on ECJ C-282/22: Qualification for VAT purposes of electric vehicle charging operations 08 May 2023
CroatiaEuropean Union ECJ C-171/23 (UP CAFFE d.o.o) – Questions – VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company 08 May 2023
European Union Roadtrip through ECJ Cases – Focus on ”Deemed supply of services” (Art. 25-28)” 07 May 2023
European Union Comments on ECJ C-282/22: Charging Electric Vehicles is a “Supply of Goods” 07 May 2023
Canada Hootsuite Inc. v British Columbia: cloud computing services not subject to B.C. PST 06 May 2023
Canada Plans to clarify the applicability of GST/HST relief to the international transportation of money 05 May 2023
Sweden Position statement “Support and allowances from the Employment Service, Value Added Tax” shall no longer be applied 03 May 2023
Luxembourg Circular 807bis – Provision of cars to employees – Rental for consideration – Place of taxation 03 May 2023
European Union Comments in ECJ C-677/21: The supply of electricity by a distribution system operator, even if involuntary, constitutes an economic activity and is subject to VAT 02 May 2023
European Union Comments on ECJ C-282/22: The qualification of the transactions related to the charging of electric vehicles for VAT purposes 02 May 2023
Netherlands Comments on ECJ C-282/22: VAT is also due in case of illegal purchase of electricity 02 May 2023
European Union Comments on ECJ C-282/22: There is a single composite performance consisting of making charging equipment available, supplying electricity, … 02 May 2023
European Union Comments on ECJ C-677/21: Concept of ‘economic activity’ – Charging by the competent distribution network operator for illegally consumed electricity 02 May 2023