Composite Supplies under EU VAT: Closer Encounters of the Third Kind? – Kluwer International Tax Blog
Composite supplies are one of the most commonly debated issues under European VAT (EU VAT). Despite its unquestionable relevance as a topic, neither Directive 2006/112/EC (the VAT Directive) nor Council Implementing Regulation (EU) no. 282/2011 (the VAT Implementing Regulation) contain any settled rule providing a clear indication on how to deal with the issue
Dong Yang Electronics (Case C-547/18): Oh Yes, a Subsidiary Can (also) Be a Fixed Establishment under EU VAT, but Information Asymmetries May Save You! – Kluwer International Tax Blog
A subsidiary can (also) be a fixed establishment (FE) of its parent company under European (EU) VAT, after all. This is the most immediate conclusion as it emerges from the much-awaited decision by the Court of Justice of the European Union (CJEU) in Dong Yang Electronics (Case C-547/18). With its ruling on 7 May 2020
In Tema di Plusvalenze Immobiliari: La Divisione Ereditaria
Rivista Diritto Tributario – Pacini Giuridica – In Tema di Plusvalenze Immobiliari: La Divisione Ereditaria
Airbnb Is Not Uber: VAT Reflections on the Airbnb Ireland Case (C-390/18)
Airbnb is not Uber. If one is to point straight to the core of the CJEU’s decision in Airbnb Ireland (C-390/18) released on 19 December 2019, the main conclusions of the Court are that the two platforms in question, although both pertaining to the sharing economy domain, are not comparable, neither
Composite Supplies under EU VAT: Closer Encounters of the Third Kind? – Kluwer International Tax Blog
Composite supplies are one of the most commonly debated issues under European VAT (EU VAT). Despite its unquestionable relevance as a topic, neither Directive 2006/112/EC (the VAT Directive) nor Council Implementing Regulation (EU) no. 282/2011 (the VAT Implementing Regulation) contain any settled rule providing a clear indication on how to deal with the issue
European VAT and the Sharing Economy* – Kluwer International Tax Blog
The past few years have seen the sensational rise of new models of production, distribution, and consumption of goods and services, which have been synthetically captured under the umbrella definition of “sharing economy”. The ascent of digital platforms – including renowned companies headquartered in the Silicon Valley like Airbnb and Uber, or the French unicorns
IVA: organizzazione e fornitura dietro corrispettivo di sessioni webcam “hot”
Rivista Diritto Tributario – Pacini Giuridica – IVA: organizzazione e fornitura dietro corrispettivo di sessioni webcam “hot”
Italy: A Country for Tax-Savvy Old Men? – Kluwer International Tax Blog
The Italian Stability Law for 2019 finally approved on 30 December 2018 has introduced a new art. 24-ter in the Income Tax Act (ITA). It includes a substitute tax of 7%, in lieu of ordinary taxation, on all non-Italian-sourced income earned by foreign pensioners transferring their tax residence in the southern regions of Italy
One or More Supplies? The UAE VAT Attempt to Codify It – Kluwer International Tax Blog
VAT is a broad-based tax on final consumption by households. Even if, due to the invoice-credit mechanism through which the tax is normally levied, only final consumption is ultimately targeted, VAT uses each transaction taking place at every stage of the production and distribution process as taxing points. Depending on how a transaction is classified
Digital Services Tax (DST): Really Where Value Is Created? Uber v. Airbnb
Digital Services Tax (DST): Really Where Value Is Created? Uber v. Airbnb The purpose of this brief note is to share few, scattered thoughts about the Digital Services Tax (DST) proposed by the European Commission on 21st March 2018 as a “quick fix” to ensure a fair and effective taxation of digital businesses.