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indirect tax news headlines


VAT - EU Commission proposal - treatment of vouchers
Commission proposes new VAT rules for vouchers

Proposal for a Council Directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers


Source: European Commission

Posted on 12 May 2012
ECJ/Opinion Advocate General - VAT – Portfolio management services
VAT – Portfolio management services – Exemption – Principal and ancillary services – Place of supply

Opinion of Advocate General of 8 May 2012
Case C-44/11

Source: ECJ
Posted on 11 May 2012
EU - Excise Duties - Council regulation (EU) No 389/2012
Council regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004

Source: OJ
Posted on 09 May 2012
ECJ - VAT - Telecommunications services – Prepaid phonecards
Sixth VAT Directive – Article 2 – Supply of services for consideration – Telecommunications services – Prepaid phonecards displaying information for making international calls – Marketing through a network of distributors
Read more •
Posted on 04 May 2012
ECJ - VAT - Sale of immovable property between connected companies
VAT – Directive 2006/112/EC – Articles 73 and 80(1) – Sale of immovable property between connected companies – Value of the transaction – National legislation providing that for transactions between connected persons the taxable amount for VAT purposes is the open market value of the transaction
Read more •
Posted on 04 May 2012
ECJ - VAT - Exemptions
VAT – Directive 2006/112 – Exemptions – Article 151(1)(c) – Supply of services of dismantling obsolete US Navy ships in the territory of a Member State
Read more •
Posted on 04 May 2012
ECJ - VAT - Automatic conclusion of proceedings pending before the tax court
VAT – Article 4(3) TEU – Sixth Directive – Articles 2 and 22 – Automatic conclusion of proceedings pending before the tax court of third instance
Read more •
Posted on 04 May 2012

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