Italy VAT treatment of the sale and lease back in the light of the new clarifications provided by the Italian tax authorities 23 February 2023
European Union Comments on ECJ C-729/21: There is a transfer of a company when a shopping center is transferred by the project developer 22 February 2023
European Union Comments on ECJ C-729/21: In the case of a business transfer for VAT, not everything needs to be transferred 21 February 2023
Brazil Brazil’s Federal Supreme Court restarts analysis on imposition of ICMS on transfers between branches of same legal entity 18 February 2023
Poland Common benefits from the implementation of the invention are not subject to VAT 17 February 2023
European Union Comments on ECJ C-729/21: Sale of rented property is transfer of business for VAT 17 February 2023
United States Tennessee Addresses the Distinction Between Taxable Software and Nontaxable Services 17 February 2023
India Transporting own Machinery from One place to Another for Execution of Particular Work not Liable to GST: Calcutta HC directs to serve SCN for Conformation of Penalty 16 February 2023
United States Louisiana: Taxing Cloud Storage Prohibited by Internet Tax Freedom Act 14 February 2023
European UnionSweden Sweden – Request for preliminary ruling of the ECJ on charging electric vehicles 13 February 2023
European UnionPoland ECJ C-729/21 (Dyrektor Izby Administracji Skarbowej w Łodzi)- Order – Sale of real estate can be considered as a Transfer of Going Concern 13 February 2023
India TDS not applicable on trade discount allowed to customers if specified in invoice 13 February 2023
Norway E-mobility – a new sector in strong growth: VAT aspects of electric car charging from an EU perspective 11 February 2023
Poland You have to pay VAT when the sale goes beyond the ordinary management of private property 11 February 2023
United States Illinois DOR Addresses Taxability of Software Provided Through Cloud-Based Delivery System 11 February 2023
Netherlands Reminder – Certain Transactions Between Head Offices and Branches Reportable for Dutch VAT Purposes as of 2024 10 February 2023
European UnionGermany ECJ C-713/21 (Finanzamt X) – Judgment – Composite supply by owner of a competition horse training stable? 09 February 2023