VAT Case Notes

Austria:- Invoicing requirements- Time of deduction- Margin scheme and small businessesCanada:- Sales of land- Non-therapeutic massage- Provincial exemptions on bankruptcy apply to GST garnishment- Passenger vehicleIndia:- Letting of immovable property- Telecommunications services- Legal certaintyItaly:- Refunds of VAT- Signature on VAT returnsNetherlands:- Operation of slot machines- Travel agents - Recovery of VAT- Rounding amounts of VATPoland:- Bonuses- Documentary evidencePortugal - Taxable baseRussia:- Time of deduction- Invoicing requirements- Allocation of VAT on self-constructionSpain:- Late deductionsSweden:- Consultancy services- Sub-agentsUnited Kingdom:- Refund application period- Sponsored cultural events - Attribution of input tax- Registration threshold - Abuse of law- Holiday homes - Abuse of law- Penalties - Mistake by third party- Bingo games - Equal treatmentUnited States:- Surcharge on certain Internet services- California- Consumers cannot reclaim sales tax on exempt coffee- Connecticut- Nexus of book distributors- Illinois- Go-go dancing- New York- Strip dancing- Nexus through web link- Texas- "Out-of-the box" software