European Union: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Amended Rules On Allocation Of Deductible VAT
The Swedish government has proposed significant changes to VAT deduction rules for mixed businesses, shifting from a "reasonable grounds" approach to a turnover-based allocation key for input VAT on joint costs. Following Supreme Administrative Court rulings that recognized taxpayers' rights under the VAT Directive, the new framework introduces specific calculation methods for different business scenarios, including area-based allocation for buildings and special provisions for financial activities.
Sweden Tax
S
Schjodt
Article
GG Thinks: The Tax Reform Fintechs Cannot Afford To Ignore
European financial sector tax reform is imminent, with the European Parliament and Commission acknowledging that current VAT exemption rules from the 1970s no longer reflect modern fintech business models. Leaders of digital banks, payment companies, and financial platforms face a critical window to influence policy outcomes that will fundamentally reshape their tax obligations and competitive positioning.
Portugal Tax
GG
Gama Glória
Podcast
Behind The Scenes Of Ireland’s EU Presidency: Insights From Rory Montgomery (Podcast)
Ireland's EU Presidency brings unique insights into European legislative processes, while recent tribunal decisions and regulatory changes reshape the landscape for tax enquiries, transfer pricing adjustments, and foreign investment screening. These developments signal important shifts in how tax authorities exercise their powers and how cross-border transactions are scrutinized across EU member states.
Ireland Tax
M
Matheson
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