Web17 apr. 2024 · Last modified on Sun 17 Apr 2024 14.59 EDT. A range of flapjacks have been found to be sweets rather than cakes and therefore subject to VAT, in a judgment that could have big financial ... Web30 mei 2024 · VAT literature on FE is indeed extensive (see, e.g., K. Spies, Permanent Establishment in Value Added Tax (IBFD 2024); M. Merkx, Establishments in European VAT (Kluwer Law International, 2013)). The author has also contributed to it in this blog ( see , in particular, Dong Yang Electronics (Case C-547/18): Oh Yes, a Subsidiary Can (also) Be …
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WebOf course, the Jaffa cake case is an example and the principle can be replicated across anything that you might reimburse on expenses. VAT rules can appear remarkably inconsistent and as such, it is important to make sure that you are applying the correct treatment, even to things that seem as straightforward as the humble Jaffa Cake. The ... Web21 dec. 2024 · Little surprise that the NYT word of the year was “uncertainty”. It is against this backdrop that we present our (subjective) top ten cases in our VAT case-law review of the year. 10. HMRC v NHS Lothian Health Board [2024] UKSC 28. WebThis case concerned a company that made taxable supplies in the mobile telephones industry. It received commission from the airtime service providers (ASPs) to whom it … fgtv scary clown