All Articles in Tax

With effect from 2 April 2012, the Royal Mail will lose its VAT exemption. It will also likely soon have direct control of its pricing strategies for the first time.…

Thanks to an appeal judgement in Luxembourg, it looks as if UK marketers have for years been account for VAT on some types of promotional sample and gift when they…

When the Courts decided that VAT wasn’t due on M&S Teacakes because they were zero rated cakes, not VATable biscuits, M&S got a £3m rebate. One year on, £100m could…

If an Austrian brand owner books a TV spot on Italian TV through a German intermediary where is the service supplied for VAT purposes? Sounds like a tax exam question…

The EU is currently mulling the narrowing of the VAT exemption granted to Europe’s financial services sector in 1977. How could this possibly affect providers of DM services to the…

US and other ex EU providers of online services to EU consumers should check their VAT position. Thanks to a well-kept secret of a recent EU Directive on ‘Internet services,’…

When a retailer is paid for a product with cash and a money off purchase coupon, is VAT payable on just the cash? “It depends” said the ECJ.   Topic:…

A European Advertising Lawyers’ Association “mini survey” organised by Czech EALA member Filip Winter of Prague’s Winter & Spol reveals which European countries are levying a tax on advertising. Does…

The EU directive on VAT and E-Commerce is due for implementation across Europe by 1 July 2003. Osborne Clarke’s tax guru Erica Jupe picks out some of the key points…