News & Analysis as of August 20, 2025

Value-Added Tax (VAT)

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New VAT Guidelines on Company Vehicles for Employees

DLA Piper on 6/16/2025

The French tax authorities have issued new guidelines on the VAT treatment of company cars provided to employees. When a vehicle is provided for a defined consideration, it is considered a taxable service. This includes...more

Dutch Suppliers – Enhanced Checks on VAT Status of Customers Recommended

DLA Piper on 6/13/2025

When the Dutch entrepreneur receives a purchase order from a customer, they order the same product from a non-EU established merchant (Merchant) via an online platform operated by a non-EU entrepreneur (Platform operator)....more

The Italian VAT reform on personnel secondment

Hogan Lovells on 2/21/2025

On 18 February 2025, the Italian Revenue Agency issued Ruling n. 38/2025 (the "Ruling"), commenting the enactment of the Decree-Law No. 131 of 16 September 2024 ("Decreto salva infrazioni" – converted into Law No. 166 of 14...more

Belgium - VAT: New Belgian Circular Letter on the VAT Implications of Credit Insurance - Monthly Indirect Tax Alert – January 2025

DLA Piper on 2/7/2025

Previously, for credit insurance covering the price of a supply including VAT, in so far as the credit insurer was subrogated in the rights of the insured supplier, the insurer was entitled to exercise the VAT refund right...more

Germany VAT - VAT Grouping: Final Verdict of the German Federal Fiscal Court in Finanzamt - Monthly Indirect Tax Alert – January...

DLA Piper on 2/6/2025

The issue of the taxability of intra-group supplies in the context of a VAT group has been of concern to taxpayers for many years. The starting point was the question of whether a VAT group existed between a foundation under...more

What You Need to Know About the Amendments to VAT in Para-Hotel Business

BCLP on 10/20/2023

The government has just issued an amendment n°5374 to the draft Finance Bill for 2024 aimed at clarifying the VAT regime applicable to the para-hotel and serviced residences sector, following the Administrative Supreme Court...more

UK VAT Treatment of Fund Management Review Announced

Cadwalader, Wickersham & Taft LLP on 12/19/2022

As part of the Edinburgh Reforms announced by the UK Government (link back to “UK FS Reforms”), the UK Government has launched a public consultation on the VAT treatment of fund management. The consultation, published on 9...more

Sub-Participations Are VAT Exempt Under EU Law

Cadwalader, Wickersham & Taft LLP on 10/20/2022

The Court of Justice of the European Union (the “CJEU”) held on 6 October 2022 in O. Fundusz lnwestycyjny zamknięty reprezentowany przez O S.A. (Case C-250/21) (the “O Fundusz case”) that the supply of services provided by a...more

EU Advocate-General Opined Sub-Participation Not within VAT Exemption for Granting Credit

Cadwalader, Wickersham & Taft LLP on 7/25/2022

In O. Fundusz lnwestycyjny Zamknięty reprezentowany przez O S.A. (Case C-250/21) (the “O Fundusz case”), Advocate-General Medina (the “AG”) of the Court of Justice of the European Union (“CJEU“) opined that the supply of...more

UK Tax Round Up - May 2022

Proskauer Rose LLP on 6/8/2022

Welcome to May's edition of the UK Tax Round Up. This month has seen a number of interesting court decisions, an important opinion of the European Commission’s Advocate General and the commencement of a Treasury consultation...more

UK Tax Round Up - January 2022

Proskauer Rose LLP on 2/10/2022

UK Case Law Developments - Contributions to remuneration trust scheme not tax deductible - In Strategic Branding Ltd v HMRC, the First-tier Tribunal (FTT) held that sums contributed by the taxpayer company to a...more

UK Tax Round Up - February 2021

Proskauer Rose LLP on 3/10/2021

UK Case Law Developments - EIS relief not available for shares carrying preferential rights - The Upper Tribunal (UT) in Foojit v HMRC dismissed the taxpayer’s appeal against the First-tier Tribunal’s (FTT’s) decision...more

UK Tax Round Up - November 2020

Proskauer Rose LLP on 12/3/2020

UK COVID-19 Developments - Extension of support for employed and self-employed workers - On 5 November, the UK Chancellor announced the extension of the Coronavirus Job Retention Scheme (or furlough scheme) to the end...more

Beyond Brexit transition – VAT on cross-border movement of goods

Hogan Lovells on 11/23/2020

Businesses moving goods to or from Great Britain will face new compliance burdens. EU businesses making sales to UK customers may have to register for UK VAT for the first time....more

HMRC updates its guidance on the VAT treatment of early termination fees and compensation payments

Proskauer - Tax Talks on 9/9/2020

Following the European Court of Justice’s (ECJ) rulings in Meo and Vodafone Portugal, HMRC has recently updated its VAT manual and published a brief...more

UK Tax Round Up - May 2020

Proskauer Rose LLP on 6/3/2020

UK COVID-19 developments - Proposed deferral of DAC6 and DAC2 - The European Commission has published a draft directive proposing a three month delay to the deadlines for certain information disclosures under the EU...more

UK Tax Round Up - April 2020

Proskauer Rose LLP on 5/12/2020

Temporary changes to the statutory residence test for inbound COVID-19 workers - The UK Chancellor has written to the chair of the Treasury Select Committee outlining temporary changes to the statutory residence test...more

Coronavirus (COVID-19) | Summary of Key International Tax Measures

Hogan Lovells on 4/25/2020

Taxpayer-friendly changes in tax law are fast becoming key weapons in governments’ arsenals for tackling the economic fallout of COVID-19. ...more

EU Customs Law: Import Duty Relief and Other Measures to Address the COVID-19 Crisis

Jones Day on 4/20/2020

The Situation: Businesses and customs authorities alike are confronted by customs-related challenges amidst the novel coronavirus ("COVID-19") crisis, whether for the import of goods to combat the outbreak, or difficulties in...more

Appalti (E Non Solo…): Nuovi Oneri Per Il Committente

Orrick, Herrington & Sutcliffe LLP on 2/6/2020

Il Decreto Legge 26 ottobre 2019, n. 124 (cosiddetto «Decreto Fiscale») – convertito, con modificazioni, dalla legge 19 dicembre 2019, n. 157 – ha introdotto nuovi oneri a capo del committente che affidi a soggetti terzi il...more

UK Tax Round Up - January 2020

Proskauer Rose LLP on 1/31/2020

UK General Tax Developments - Date set for next UK Budget - The first Budget of the new Conservative government will be held on Wednesday 11 March. There has been significant speculation that there will be a major...more

The new Digital Service Tax has entered into force in Italy

Hogan Lovells on 1/13/2020

With the approval of Law 27 December 2019, no. 160 (the Budget Law), the Italian digital services tax (the DST), initially provided by Law 30 December 2018, no. 145, has finally come into force, being effective as of 1...more

UK Tax Round Up - November 2019

Proskauer Rose LLP on 12/2/2019

UK Case Law Developments - More decisions on IR35 - This month has seen two more decisions on whether broadcast presenters providing their services to the BBC and ITV respectively would or would not have been...more

UK Tax Round Up - October 2019

Proskauer Rose LLP on 10/31/2019

UK Case Law Developments - Reliance on HMRC's manual statement can, but didn't, give rise to legitimate expectation - In the recent judicial review case of Roao Aozora GMAC Investment Ltd v HMRC, the Court of Appeal...more

UK Tax Round Up - September 2019

Proskauer Rose LLP on 10/7/2019

Case Law Developments - Place of supply for VAT purposes - The recent case of American Express Services Europe Limited (AESEL) v HMRC is a useful reminder of the well-established two-stage approach to determining the...more

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