| United Kingdom: Court decides that acting services of UK based actress outside EU are not subject to UK VAT |
3 May 2008 |
|
UK Revenue & Customs had argued that the place of supply of acting services that were supplied in New Zealand by a UK based actress was at the address of the actress in the United Kingdom. This rule is included in Article 9(1) of the Sixth VAT Directive. According to the actress her services were covered...
|
| Source: Saffron Burrows v. Revenue & Customs |
|
| Netherlands: Artiste not entitled to compensation for (former) frontier workers under 2001 Netherlands – Belgian tax treaty |
2 May 2008 |
|
Per 1 January 2003 a new tax treaty became applicable between the Netherlands and Belgium [the treaty was concluded in 2001, and hereafter reference is made to the 2001 treaty]. The former treaty [which was concluded in 1970, hereafter referred to as the 1970 treaty] included in its Article 15(3) a frontier...
|
| Source: Decision of Court of First Instance of Breda of 18 March 2008 AWB 07/2659 |
|
| SEMINAR 29 MAY 2008 ON SPORTS AND TAXATION (message in Dutch) |
1 May 2008 |
|
Het programma bevat o.a. de volgende onderdelen:
- Ervaringen met de nieuwe artiesten- en beroepssportersregeling, door dr Dick Molenaar;
- Vennootschapsbelastingplicht van sportstichtingen en verenigingen, door mr. Nathalie Idsinga en mr. Caroline de Hoop Scheffer;
- Loonbelasting, sociale verzekeringen...
|
| Source: Marketing |
|
| Korea: Introduction of withholding tax obligation for payments to artistes companies |
26 April 2008 |
|
It has been reported that the Republic of South Korea has introduced per 1 January 2008 the obligation for Korean resident payers to non-resident entertainment companies (“artiste companies”) without a permanent establishment in Korea. Any person who pays for entertainment services to such no-resident...
|
|
| German Federal Tax Court (Bundesfinanzhof) holds that German withholding tax on artists and athletes is compatible with EC law and acte clair |
17 March 2008 |
|
In a decision of 29 November 2007 the German Federal Tax Court (Bundesfinanzhof, hereinafter BFH) has decided that the German withholding tax on artists and athletes is compatible with EC law. In the case at hand a German company had organised an event in Germany in which UK resident artists featured....
|
| Source: Source: Decision (Beschluss) of 29 November 2007, I B 181/07, Rijkele Betten |
|
| [ Archive ] |
