News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.
The Supreme Court decision in NCL Investments Ltd and the Court of Appeal decision in Skatteforvaltningen are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
The European Commission has a new ‘digital levy’ initiative, pending international consensus on digital taxation. Jennifer Maskell and Richard Sultman (Cleary Gottlieb Steen & Hamilton) consider how it might look.