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VAT case law News




Belgian Court Annuls Online Gaming VAT

by Ulrika Lomas, Tax-News.com, Brussels

Wednesday, March 28, 2018

Belgium's Constitutional Court has annulled legislation which extended value-added tax to the supply of online gaming and gambling services to customers in Belgium. Read Full Story

 


Portugal To Respond To ECJ VAT Ruling On Vacant Property

by Ulrika Lomas, Tax-News.com, Brussels

Thursday, March 22, 2018

The Portuguese Government has said that it is reviewing a recent decision by the European Court of Justice with a view to amending the country's value-added tax regime with regards to the leasing and letting of property. Read Full Story

 


HMRC Changes Position On VAT On Cost-Sharing Groups

by Jason Gorringe, Tax-News.com, London

Thursday, March 22, 2018

The UK tax agency, HM Revenue and Customs, has released new guidance on its policies concerning cost-sharing groups following rulings from the European Court of Justice on their VAT treatment. Read Full Story

 


Davis Resigns UK To Shorter Brexit Transition Period

by Jason Gorringe, Tax-News.com, London

Friday, March 16, 2018

In an interview with UK state news agency BBC's Newsnight, David Davis, the UK's Brexit negotiator, said the UK would "live with" the December 2020 transition deal being offered by the European Union as part of Brexit, even though the UK had sought the later date of March 2021. Read Full Story

 


ECJ Rules Against Portugal In Input VAT Credit Dispute

by Ulrika Lomas, Tax-News.com, Brussels

Tuesday, March 6, 2018

The European Court of Justice has provided a ruling against the Portuguese tax and customs authority in favor of a taxpayer who challenged the authority's decision that it should be retroactively precluded from deducting tax incurred on inputs in relation to a supply of leasing and letting transactions. The tax and customs authority required the taxpayer, Imofloresmira, to make adjustments to VAT deductions on the ground that the properties at issue had been unoccupied for over two years and were therefore regarded as no longer being used for the purposes of its own taxed transactions, even though, during that period, the company always had the intention of letting those properties and undertook the necessary steps to that end. Read Full Story

 


Fractional Property Ownership Arrangement VAT-Exempt: UK's UT

by Robert Lee, Tax-News.com, London

Wednesday, February 14, 2018

The Upper Tribunal (Tax and Chancery Chamber) ruled on February 12 that the grant of fractional ownership of suites in a luxury complex in London were not similar in nature to the supply of hotel accommodation and fall within the exemption provided for the leasing or letting of immovable property. Read Full Story

 


ING Group Loses 'Banking Services' VAT Appeal

by Jason Gorringe, Tax-News.com, London

Tuesday, December 19, 2017

The UK Court of Appeal has dismissed an appeal brought by ING Group against rulings from the Upper Tribunal and the First-Tier Tribunal concerning the group's inability to recover VAT incurred on costs associated with providing what it considered was limited to a deposit-taking business for no consideration, which would fall outside the scope of VAT, and the UK tax authority, HM Revenue and Customs, instead arguing, successfully, that it was supplying exempt banking services, against which the taxpayer could not recover output tax. Read Full Story

 


HMRC Confirms Pension Fund VAT Change From 2019

by Jason Gorringe, Tax-News.com, London

Wednesday, November 29, 2017

The UK tax authority has announced that planned changes to the way the UK taxes pension fund management services provided by regulated insurance companies will now take effect from April 1, 2019, having earlier confirmed there would be a delay. Read Full Story

 


HMRC Delays VAT Change On Pension Fund Management Services

by Jason Gorringe, Tax-News.com, London

Friday, November 17, 2017

The UK tax authority is to delay changes to the VAT rules for pension fund management services and amend its recent guidance. Read Full Story

 


UK Supreme Court Rules For HMRC In Landmark Littlewoods Case

by Jason Gorringe, Tax-News.com, London

Wednesday, November 1, 2017

HM Revenue and Customs has secured a major ruling from the UK's Supreme Court that it should not have to pay Littlewoods compound interest worth GBP1.25bn (USD1.66bn) on historic tax overpayments. Read Full Story

 

 

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