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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
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MAX PLANCK INSTITUTE FOR TAX LAW AND PUBLIC FINANCE. “EU VAT, Place of Supply and Platform Services”
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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
Uber Case in U.K. Could Become Model for How to Tax Gig Economy
A U.K. tax case could alter how Uber Technologies Inc. does business across Europe and put pressure on the country’s tax authority to retroactively collect up to 1.5 billion pounds in value-added taxes.
In Tema di Plusvalenze Immobiliari: La Divisione Ereditaria
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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