Tax & Legal

Categories: All (3 found)

1. 20.08.2025

   MoF: Amended circular on the VAT treatment of online event s ...

   In April 2024, the tax authorities commented on the VAT implications of online event services. This administrative circular has now been revoked and replaced by a revised circular issued most recently by the Ministry of Finance (MoF). The VAT Act Application Ordinance was adjusted accordingly.

   Categories: Official Pronouncements

   Keywords: electronic services, digital platform op ...
2. 31.05.2024

   ECJ: No additional obligations for online service providers ...

   The European Court of Justice decided that a Member State may not impose additional obligations on an online service provider established in another Member State.

   Categories: European Court of Justice

   Keywords: electronic services, reporting obligatio ...
3. 10.02.2016

   No reduced rate VAT on online library service

   The Supreme Tax Court has held that the provision of an online library service for public library users is an electronic service subject to standard rate VAT.

   Categories: Supreme Tax Court cases

   Keywords: library, electronic services