BTW & vergelijkbare belastingen

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  • FTT nears agreement?

    Artikel

    Ingediend: 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

    Artikel

    Ingediend: 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

    Artikel

    Ingediend: 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

    Artikel

    Ingediend: 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

    Artikel

    Ingediend: 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

    Ingediend: 15 July 2019

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

  • Partnerships and VAT grouping: FTT decision

    Artikel

    Ingediend: 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

    Ingediend: 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

    Ingediend: 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

    Ingediend: 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.

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