European Union Comments on ECJ C-282/22: VAT on provision of equipment for charging electric vehicles 30 April 2023
European Union Comments on ECJ C-677/21: Should unlawful consumption of gas or electricity be subject to VAT? 29 April 2023
European Union Comments on ECJ C-677/21: Illegal Abstraction of Fuel or Energy Should be Subject to VAT 28 April 2023
United States Mississippi clarifies sales and use taxation of computer software and related services 28 April 2023
United States New Mexico: Out-of-State Recruiting and Staffing Company Deemed Subject to Gross Receipts Taxation 28 April 2023
European UnionGermany Question sent to ECJ – VAT treatment of heat supplied from a biogas facility 28 April 2023
Poland The date of income from the sale of the apartment is the date of transfer of ownership 27 April 2023
Denmark Ruling: Compensation – protection areas close to drilling – property profit taxation and VAT 27 April 2023
BelgiumEuropean Union ECJ C-677/21 (Fluvius Antwerpen) – Judgment – Unlawful use of energy is a supply of goods 27 April 2023
European Union Comments on ECJ C-282/22: Charging EVs ruled to be goods not services, impact on ”Tax point” 26 April 2023
Italy Ruling 304: Recall and replacement of defective systems – Documentation accompanying goods and disposal/destruction procedure 25 April 2023
Spain Tax authorities cannot recharacterize a transaction without considering the parties’ true intention 24 April 2023
European Union Comments on ECJ C-282/22: VAT treatment of the charging of electric vehicles (e-charging) 24 April 2023
European Union Comments on ECJ C-282/22: Technical support and IT services for recharging electric vehicles incidental to main supply of electricity 24 April 2023
European Union Comments on ECJ C-282/22: Providing the possibility to charge electric vehicles constitutes a delivery of goods 24 April 2023
Denmark Denmark Tax Agency: Calculation payroll tax incl. VAT Danish branch of a Swedish bank 24 April 2023
European Union Comments on ECJ C-282/22: Supply consisting of a.o. access to recharging devices and the supply of electricity to EVs constitutes a single complex supply of goods 23 April 2023
United States Texas: Guidance on Taxability of Credit Ratings to Legal Entities Updated 22 April 2023
Spain VAT on services rendered to the company by an employee who is a partner/director? It depends 21 April 2023
European Union Comments on ECJ C-282/22: Charging of electric vehicles is a supply of goods for VAT 21 April 2023