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Joao Martinho and Gary Barnett (Simmons & Simmons) review the latest VAT developments that matter.
Tim Sarson (KPMG) reports on a flurry of activity across the international tax world and looks ahead at what to expect in 2024.
Luxembourg director’s fees were not subject to VAT.
It is highly unlikely that the CJEU will follow Advocate General Pitruzzella’s opinion in the Apple state aid case, writes Stephen Daly (King’s College London).
B2B webcam services not admission-related for VAT place of supply.
‘Spa tax’ not consideration for a VATable supply
CJEU judgment on VAT and fixed establishments.
Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.
Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the new statutory gateway in the European Union (Withdrawal) Act 2018.
This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).