Malta VAT compliance requirements in relation to the new Beverages Container Refund Scheme 23 November 2022
Sweden The stance “Development fee for trade union activities” shall no longer be applied 22 November 2022
European Union Comments on ECJ C-612/21 & C-616/21: AG Opinion – Taxation of subsidies received by public bodies 21 November 2022
European UnionGermany Flashback on ECJ cases C-442/01 (KapHag) – A partnership that takes on a new partner against payment of a cash contribution does not provide a service for consideration. 21 November 2022
United Arab Emirates UAE announces services for natural persons serving as members of boards of directors will not be subject to VAT 19 November 2022
United States Wyoming Supreme Court Says Services to Repair TPP are Taxable Only if They Improve TPP Value 18 November 2022
New Zealand TDS 22/21: Whether subdivision was a profit-making undertaking or scheme and a taxable activity 18 November 2022
Italy Tax authorities rule on VAT and income taxes on utility tokens and mining activity 18 November 2022
United Arab Emirates Director fees will no longer be subject to VAT in the UAE as of Jan 1, 2023 18 November 2022
European UnionUnited Kingdom ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees is not a taxable transaction 17 November 2022
European Union Comments on ECJ C-616/21: AG outlines frameworks for assessment of VAT consequences for Polish government asbestos programme 17 November 2022
European Union Comments on ECJ C-612/21 & C-616/21: AG position on taxation of subsidies in public entities 17 November 2022
United States Colorado: Sale and Redemption of Streaming Company’s Platform Credits Deemed Not Taxable 16 November 2022
India Service Tax not leviable on Deposit from Customers as Security Deposit to Trading of Shares: CESTAT 16 November 2022
Netherlands Only changes in architectural construction lead to renovations that are so far-reaching that, in essence, new construction has been created 15 November 2022
India Taxable Services provided in relation to Transmission of Electricity are exempted under CBIC notification: CESTAT 15 November 2022
Netherlands Supreme Court: conversion of old woolen fabric factory into shopping center leads to ‘essentially new construction’ for VAT 14 November 2022
Netherlands What criteria apply to assess whether renovation of a building has essentially resulted in a new building? 14 November 2022
Netherlands Supreme Court answers preliminary questions of the Court about the concept of ‘essentially new construction’ 12 November 2022