VAT Case Notes

Australia:- Credit card surchargesAustria:- Overpriced goods- Mixed use of buildings- Mixed use of buildings by public bodies- Business entertainmentCanada:- GST paid in error- Pension plan investment management services- Investment management services - Financial services- Financial services and loyalty program pointsGermany:- Documentary evidenceNetherlands:- Reverse charge mechanism - Transfer of immovable goods- Exchange of currency- Place of supply of services- Money laundering- Assets labellingPoland:- Cash registersRussia:- Time of recovery- Sales bonuses- Joint activity agreements (simple partnership)- Retrospective discounts- Return of goods- Payments under preliminary agreementsUnited Kingdom:- Lighter Life services (2)- Airport park and rideUnited States:- Alabama - Free peanuts- Illinois - Amusement tax on online tickets - Missouri - Purchases by government contractor- New York ­ Transfer of business