VAT Case Notes

Austria: - Registration of cars by insurance agents - Triangular transactions - Fraudulent transactions Canada: - Can the CRA retroactively deregister company's supplier? - Immovable property - Double taxation - Personal expenses - Do subscribers of adult site pay for images or for right to use copyrights? France: - Recharge of insurance premium - Transfer of receivables Luxembourg: - Late appeals Netherlands: - Four-day walking event Russia: - Recovery of unlawfully charged VAT - Supporting documents - Appeal period - Self-construction - Economic justification of expenses - Liabilities incurred in different capacities - Foreign currency Switzerland: - Importation of services United States: - Standard or customized software - Utility tax on broadband Internet - Nexus: physical or economic presence?