utworzone przez Marcin | lut 12, 2019 | VAT Radar
The Government of Netherlands has proposed an increase in the current reduced VAT rate from 6% to 9% on Budget Day, 18 September 2018 for their 2019 tax plan. These rates are effective from January 1st, 2019, based on the approval by the House of Representative and...
utworzone przez Marcin | lut 7, 2019 | VAT Radar
On July 13, 2017, the European Court of Justice (ECJ) passed a judgment on the case of the London Borough of Ealing Vs Her Majesty’s Revenue and Customs (HMRC ). The case was regarding the right to exempt VAT on admission fees to sports facilities as per the...
utworzone przez Marcin | lut 5, 2019 | VAT Radar
On 26 October 2017, the European Court of Justice (ECJ) passed a judgment concerning the VAT exemption on the entry fees of the Duplicate Bridge tournaments organised by the English Bridge Union Limited (EBU) Case Summary Based in England a non-profit body, the EBU...
utworzone przez Marcin | sty 31, 2019 | VAT Radar
On 18 January 2018, the European Court of Justice (ECJ) passed a judgement concerning the Ajax Amsterdam Football Club to apply the reduced VAT rate to an ancillary element of a single composite supply. Case Summary The tour of Stadion Amsterdam’s “World of Ajax”...
utworzone przez Marcin | sty 29, 2019 | VAT Radar
In May 2018, the Advocate General Kokott (AG) published an opinion concerning the input VAT reduction for Ryanair Ltd after the Aer Lingus take over plans fell through. Case Summary In 2006, Ryanair Ltd made proposals to take over the Irish airline, Aer Lingus...
utworzone przez Marcin | sty 24, 2019 | VAT Radar
On 20 December 2017, the European Court of Justice (ECJ) passed a judgment concerning whether Boehringer Ingelheim Pharma should adjust their VAT payment based on the statutory rebates paid by them to private health insurance companies. Case Summary As per German...
