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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.
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.
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.
Eighteen Member States are currently participating in a trial project involving VAT rulings for cross-border transactions.
Ingediend: 22 July 2019
An overview of the Supreme Court decision that no dividends tax is payable on distributions to Dutch resident shareholders.
Ingediend: 15 July 2019
Simmons & Simmons monthly contribution to Tax Journal analysing recent VAT developments.
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.
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
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.
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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