The advocate general at the CJEU has concluded that contract bridge is a sport for the purposes of the EU VAT directive.
The Scottish Parliament has passed the Air Departure Tax (Scotland) Bill, which sets out the structure of the devolved air departure tax and how it will be administered by Revenue Scotland when the new tax replaces air passenger duty in Scotland from April 2018.
A group of EU member states, including the UK, have been participating since June 2013 in a pilot for obtaining advance rulings on the VAT treatment of complex cross-border cases. The pilot has been extended to 30 September 2018. The rulings will be published on a voluntary basis.
The European Commission’s proposal to align the VAT treatment of e-books with printed books has received a setback, as the Czech Republic finance minister blocked the measure at a meeting of ECOFIN on 16 June.
Are claims for repayment and claims for deduction different?
Were excess amounts consideration?
The Court of Justice has ruled against Gibraltar’s appeal to have it exempted from the UK’s 15% gambling tax, following a reference from the High Court in R (on the application of the Gibraltar Betting and Gaming Association Ltd) v Revenue and Customs Commissioners and others [2016] STC
When is equipment leasing a supply of goods?