MwSt. & ähnliche Steuern

Aktuelles

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  • A Table of Three DTA’s

    Artikel

    Veröffentlicht: 22 July 2019

    An overview of the Supreme Court decision that no dividends tax is payable on distributions to Dutch resident shareholders.

  • Tax Journal VAT Review for July

    Artikel

    Veröffentlicht: 15 July 2019

    Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.

  • Partnerships and VAT grouping: FTT decision

    Artikel

    Veröffentlicht: 11 July 2019

    The FTT has construed the UK VAT grouping in rules in a way as to allow a controlling partnership to form a VAT group with the bodies that it controlled.

  • VAT on financial and insurance services review

    Artikel

    Veröffentlicht: 05 July 2019

    The EU Commission has set up a study to evaluate the operation of the current VAT rules on financial and insurance services with a view to developing possible options for a review of the exemptions

  • VAT recovery and non-taxable investment activities

    Artikel

    Veröffentlicht: 04 July 2019

    The ECJ has rejected the argument that the University of Cambridge should be able to recover input VAT on management services incurred in relation to its non-taxable investment activities used to part finance the wider economic activities of its business.

  • VAT and "free" item promotions

    Artikel

    Veröffentlicht: 04 July 2019

    Where an item was described as provided “free” but its receipt was conditional on purchasing other qualifying items, the consideration payable for those items must be attributed in part to the “free” item for VAT purposes.

  • Tax Journal VAT Briefing for June 2019

    Artikel

    Veröffentlicht: 19 June 2019

    Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.

  • VAT and fund management changes

    Artikel

    Veröffentlicht: 17 June 2019

    The Government is expected to introduce changes to the VAT exemption for fund management with effect from 01 April 2020.

  • Protecting your taxes in insolvency: Simmons & Simmons response

    Artikel

    Veröffentlicht: 29 May 2019

    Simmons & Simmons response to the consultation issued by HMRC on 26 February 2019 entitled “Protecting your taxes in insolvency”.

  • VAT and supplies of fractional shares in apartments

    Artikel

    Veröffentlicht: 21 May 2019

    The grant of fractional interests entitling holders to annual short term stays in a building comparable with a hotel was excluded from exemption either because it was not a supply of land or as the provision of sleeping accommodation in a hotel or similar establishment.

1 bis 10 von 401