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Gide Loyrette Nouel | European Union, France | 26 May 2023
TVA et prestations para-hôtelières : le régime légal français est-il conforme au droit de l’Union européenne ?
La cour administrative d’appel de Douai a saisi le Conseil d’Etat d’une demande d’avis portant sur la compatibilité du régime TVA des prestations…
Garrigues | Spain | 25 May 2023
Se modifica la regla general de deducibilidad de los gastos financieros en el Impuesto sobre Sociedades
Además, se introducen modificaciones relevantes en la Ley General Tributaria, entre las que destacan la regulación de las inspecciones conjuntas, la…
Loyens & Loeff | Netherlands | 24 May 2023
The Netherlands & real estate tax rules - keep a close eye on these developments
10.4% RETT will be due on share deals for newly built real estate. The measure is expected to enter into force as from 1 January 2024. This measure…
Schoenherr | Austria | 24 May 2023
To the point: Tax News Österreich | 02/2023
Mit dem EStRWartungserlass wurden zahlreiche Gesetzesänderungen sowie die aktuelle Rechtsprechung in die Einkommensteuerrichtlinien eingearbeitet…
DLA Piper | European Union | 12 May 2023
Europe: Illegal acquisition of electricity still subject to VAT
After an individual used electricity unlawfully, the distributor issued him with an invoice for an amount that was calculated based on the…
DLA Piper | Italy | 12 May 2023
Italy: VAT incorrectly paid in Italy in the case of distance sales of goods taxable in another EU country may be refunded
With respect to distance sales of goods for which the OSS regime was not used whereas the relevant threshold was exceeded, VAT must be repaid in the…
DLA Piper | United Kingdom | 12 May 2023
UK: UK FTT holds that Football agent’s fees for transfer of a Portuguese player to a football club in Italy are outside the scope of UK VAT
Sports Invest (SI), a UK football agency, assisted in transferring a Portuguese football player from a Portuguese club to an Italian club in 2016…
Gide Loyrette Nouel | European Union | 3 May 2023
TVA sur la marge : nouvelle application du régime défini par la CJUE
Par une décision du 18 avril 2023, le Conseil d’Etat rappelle que le régime de taxation sur la marge ne s’applique pas à des opérations de livraison…
FISCHER (FBC & Co.) | Israel | 1 May 2023
Establishment of NPO in Israel: taxation
This article is the second in a series on various corporate aspects pertaining to non-profit organisations that are engaged in charitable activities in Israel and focuses on their taxation. Specifically, this article discusses income tax, tax credit, value added tax and wage tax, including the Income Tax Ordinance and the Value Added Tax Law, as well as the definition of a "public......
Rahman Ravelli | United Kingdom | 27 Apr 2023
Knowledge of VAT Fraud
A cellphone company director lost his bid to challenge a £1.7 million-plus award against him for VAT fraud when the High Court said he had actual…
