A request for a preliminary ruling has been made in proceedings between a corporation and a German tax office concerning a refusal to deduct input VAT paid for carrying out works for the extension of a road belonging to a municipality. The ECJ ruled that the free of charge road development should not constitute a transaction that must be treated as a supply of goods made for consideration.

Baker McKenzie’s VAT/Indirect Tax Practice presented “e-Commerce”, on 28 October 2020. This was the seventh presentation in the International VAT Conference Webinar Series, a global webinar series designed for VAT specialists from all industry sectors that aims to discuss the latest developing trends and hot topics in the VAT/goods and services tax (GST) and customs arena.

Baker McKenzie’s EMEA Tax Practice Group presented an overview on VAT on 13 October 2020, the tenth in a series of short webinars to keep tax professionals abreast of recent developments in these less than certain times.

Baker McKenzie’s VAT/Indirect Tax Practice presented “Financial Services VAT,” on 7 October 2020. This was the fifth presentation in the International VAT Conference Webinar Series, a global webinar series designed for VAT specialists from all industry sectors that aims to discuss the latest developing trends and hot topics in the VAT/goods and services tax (GST) and customs arena.