TVA et autres charges

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  • VAT and compound interest (again)

    Article

    Envoyé: 18 September 2019

    The Advocate General has suggested that compound interest should be the normal basis for compensating persons for a breach of EU law, casting some doubt on the decision of the Supreme Court in the Littlewoods case.

  • Google, digital taxes and the territoriality principle

    Article

    Envoyé: 18 September 2019

    The Advocate General’s opinion in the Google Ireland case considers the level of connection that an activity must have to a State for a State to be able to tax that activity without breaching EU law.

  • FTT nears agreement?

    Article

    Envoyé: 16 September 2019

    Reports indicate that participating Member States are hoping to finalise the terms of the restricted FTT to be implemented in ten Member States at a meeting in October.

  • Salary sacrifice scheme not a supply for VAT purposes

    Article

    Envoyé: 12 September 2019

    Salary sacrifice arrangements under which a reduced amount was paid to employees in a tax efficient manner did not involve any supply for VAT purposes.

  • Implementation date for construction industry VAT reverse charge delayed

    Article

    Envoyé: 09 September 2019

    The Government has announced a delay to the implementation of the VAT reverse charge on certain supplies of construction services until 01 October 2020.

  • Cross Border VAT Rulings

    Article

    Envoyé: 09 September 2019

    Eighteen Member States are currently participating in a trial project involving VAT rulings for cross-border transactions.

  • A Table of Three DTA’s

    Article

    Envoyé: 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

    Article

    Envoyé: 15 July 2019

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

  • Partnerships and VAT grouping: FTT decision

    Article

    Envoyé: 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

    Article

    Envoyé: 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

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