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European Union: CJEU criterion on certain disputes arising from supply chain transactions

European Union - November 17 2022 On 7 July 2022, the Court of Justice of the European Union (CJEU) issued its judgment in case C-696/20 (B. V. Dyrektor Izby Skarbowej w W.)…

María Antonia Azpeitía, Krzysztof Flis, Pamela Floriani, Eliška Komínková, Adam R. Peacock, Ariane Schaaf

Italy: Tax authorities rule on VAT and income taxes on utility tokens and mining activity

Italy - November 15 2022 The Italian tax authorities (ITA) have recently issued important indications on the treatment of VAT and income taxes applicable to the supply of…

Pamela Floriani, Francesco Pisciotta

Europe: VAT - Option to tax in the financial world

European Union - October 21 2022 Regulated financial services are generally exempt from VAT for historical, policy and…

Antonio Merino, Adam R. Peacock, Thierry Vialaneix

South Africa: Carbon tax - Impact on carbon-intensive businesses and the way forward

South Africa - September 9 2022 Carbon tax was introduced in 2019 to assist South Africa to deliver on commitments made in the Paris Agreement in 2015. This tax is expected to…

Denny Da Silva, Virusha Subban

South Africa: Carbon tax - Impact on carbon-intensive businesses and the way forward

South Africa - September 9 2022 Carbon tax was introduced in 2019 to assist South Africa to deliver on commitments made in the Paris Agreement in 2015. This tax is expected to…

Denny Da Silva, Virusha Subban